[专业英语]2011年注册会计师考试常用英文测试词汇整理（3） [复制链接]

递延税款贷项 Deferred taxation credit }\vw>iHPX@  
　　股本 Share capital Qe]aI7Ei  
　　已归还投资 Investment returned M>@PRb:Oc  
　　利润分配-其他转入 Profit appropriation - other transfer in /rv=mlpRL  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve sh}eKwh  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Gvc/o$_  
　　利润分配-提取储备基金 Profit appropriation - reserve fund `&SBp }W}  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #6nuiSF  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund k~qZ^9QB~  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 7:wf!\@I  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends i[Pk
sT#p  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |/!RN[<   
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends r\m2Oo)]  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares *NQsD C.J^  
　　期初未分配利润 Retained earnings, beginning of the year =${ImMwj  
　　资本公积-股本溢价 Capital surplus - share premium )h/Qxf  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve l ,ra
24  
　　资本公积-接受现金捐赠 Capital surplus - cash donation [<VyH.  
　　资本公积-股权投资准备 Capital surplus - investment reserve je=XZ's,i~  
　　资本公积-拨款转入 Capital surplus - subsidiary i^V3u  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation MDfC%2Q  
　　资本公积-其他 Capital surplus - others 3y*dBw  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 1K[y)q  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve `B7?F$J  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 42wZy|oqp  
　　盈余公积-储备基金 Surplus reserve - reserve fund I =nvL  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund w/Wd^+IIn  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment PfJfa/#pA  
　　主营业务收入 Sales tflUy\H>  
　　主营业务成本 Cost of sales 49dN~k=  
　　主营业务税金及附加 Sales tax V Be&of+  
　　营业费用 Operating expenses 5>~q4t)6z}  
　　管理费用 General and administrative expenses ,w7ZsI4:[  
　　财务费用 Financial expenses =v~$&@  
　　投资收益 Investment income Q=#!wW VP  
　　其他业务收入 Other operating income { AAi x  
　　营业外收入 Non-operating income
{D4N=#tl  
　　补贴收入 Subsidy income #YB3Ug]z  
　　其他业务支出 Other operating expenses e)]DFP[n  
　　营业外支出 Non-operating expenses opqf)C  
　　所得税 Income tax S?#'Y*h  
　　直接人工成本差异(direct labor variance) ou[Wz{  
　　直接材料成本差异(direct material variance) ^Rmrre`uU  
　　在产品计价(work-in-process costing) [};?;YN  
　　联产品成本计算(joint products costing) ;`FR1KIg  
　　生产成本汇总程序(accumulation process of procluction cost) &_$xMM,X  
　　制造费用差异(manufacturing expenses variance) avxI%%
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　　实际成本与估计成本(actual cost and estimated cost) B{lL}"++0  
　　工资费用分配(salary costs allocation) wKAxUPzm  
　　成本曲线(cost curve)  A}n7A   
　　农业生产成本(agriculture production cost) mH!\]fmR~  
　　原始成本和重置成本(original cost and replacement cost) N#7_)S[@0l  
　　工程施工成本 ]H=P( Z-  
　　直接成本与间接成本(direct cost and indirect cost) KZwzQ"Hl  
　　可控成本(controllable cost) ^tl&FWF  
　　制造费用分配(manufacturing expenses allocation) (.~'\@  
　　理论成本与应用成本(theory cost and practice cost) )Tad]Hd"W  
　　辅助生产成本分配(auxiliary production cost allocation) ' g Fewo  
　　期间,费用 GlaZZ,   
　　成本控制程序(procedure of cost control) ufS0UD8%H  
　　成本记录(cost entry, cost recorder cost agenda) $ Bdxu  
　　成本计算分批法(job costing method) @{x+ln1r  
　　成本计算分步法 +!<{80w  
　　直接人工成本差异(direct labor variance) [N1[khY`  
　　成本控制方法(cost control method)