[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 Pel3e ~?t  
　　股本 Share capital !Sw7!h.ut  
　　已归还投资 Investment returned mX2Qf8  
　　利润分配-其他转入 Profit appropriation - other transfer in H3b@;&`&  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 3cOXtDV YT  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve x3M`l|  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 74Kl!A  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund TAGqRYgi  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =n#xnZ3  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ="I]D I  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends * |,V$  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve wPG3Ap8L  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Y}Qu-fm  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ex29rL3  
　　期初未分配利润 Retained earnings, beginning of the year Wxg|jP$~   
　　资本公积-股本溢价 Capital surplus - share premium #D}NT*w/  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve h"<r
W7z  
　　资本公积-接受现金捐赠 Capital surplus - cash donation %Y!lEzB5  
　　资本公积-股权投资准备 Capital surplus - investment reserve E7jv  
　　资本公积-拨款转入 Capital surplus - subsidiary ^,`yt^^A  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation P|64wq{B8  
　　资本公积-其他 Capital surplus - others Mv;7kC7]  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve f:BW{Cij;y  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve (2a~gQGD  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve B6ys5eQ  
　　盈余公积-储备基金 Surplus reserve - reserve fund m$$U%=r>@  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund n7Re@'N<  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 
ixU1v~T  
　　主营业务收入 Sales <GR]A|P  
　　主营业务成本 Cost of sales Xt$?Kx_,  
　　主营业务税金及附加 Sales tax Z?^AX&F  
　　营业费用 Operating expenses q|Ga   
　　管理费用 General and administrative expenses 7W 4[1  
　　财务费用 Financial expenses <K2 )v~  
　　投资收益 Investment income wRWN]Vo  
　　其他业务收入 Other operating income Z4rK$B  
　　营业外收入 Non-operating income YgVZq\AV"  
　　补贴收入 Subsidy income ;%Z)$+Z_)<  
　　其他业务支出 Other operating expenses 3tgct <"  
　　营业外支出 Non-operating expenses ;H}?8L  
　　所得税 Income tax %7hYl'83  
　　直接人工成本差异(direct labor variance) )FgcNB1|7  
　　直接材料成本差异(direct material variance) uS<&$J
H  
　　在产品计价(work-in-process costing) Z}XA(;ck  
　　联产品成本计算(joint products costing) (Kx3:gs  
　　生产成本汇总程序(accumulation process of procluction cost) AC 3 ;i  
　　制造费用差异(manufacturing expenses variance) m:K/)v*  
　　实际成本与估计成本(actual cost and estimated cost) sdrE4-zd  
　　工资费用分配(salary costs allocation) Z
f IQ Fh>  
　　成本曲线(cost curve) hGzj}t W8d  
　　农业生产成本(agriculture production cost) ek3/`]V:  
　　原始成本和重置成本(original cost and replacement cost) mGoUF$9 k  
　　工程施工成本 iao_w'tJ  
　　直接成本与间接成本(direct cost and indirect cost) ,Y}HP3  
　　可控成本(controllable cost) QDLtilf :  
　　制造费用分配(manufacturing expenses allocation) Uv.{=H:  
　　理论成本与应用成本(theory cost and practice cost) wl}Q|4 rZ  
　　辅助生产成本分配(auxiliary production cost allocation) _W&.{ 7  
　　期间,费用 d+z8^$z"  
　　成本控制程序(procedure of cost control) gX]?`u  
　　成本记录(cost entry, cost recorder cost agenda) 2}hEBw68  
　　成本计算分批法(job costing method) Pq !\6s@  
　　成本计算分步法 $S3C_..  
　　直接人工成本差异(direct labor variance) z!?xz  
　　成本控制方法(cost control method)