[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 1|8<!Hx#-  
　　股本 Share capital l^"HcP6  
　　已归还投资 Investment returned 3ug-cq  
　　利润分配-其他转入 Profit appropriation - other transfer in Fb:Z.  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve U$+G9  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve D)my@W0,  
　　利润分配-提取储备基金 Profit appropriation - reserve fund { :~&#D  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund IBY(wx[5S  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund k#Bq8d  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit \A'tV/YAd  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends dEuts*@Q  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve P!*G"^0<  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends gWZz
OH*  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares tI-u@ g  
　　期初未分配利润 Retained earnings, beginning of the year 'GJ'Vli  
　　资本公积-股本溢价 Capital surplus - share premium fZ6"DJZ  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve p\&Lbu zv  
　　资本公积-接受现金捐赠 Capital surplus - cash donation $w@0}5Q  
　　资本公积-股权投资准备 Capital surplus - investment reserve /GQN34RD  
　　资本公积-拨款转入 Capital surplus - subsidiary q4wS<,3  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation d4]9oi{}  
　　资本公积-其他 Capital surplus - others (tLAJ_v!.K  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve x6BO%1  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve o[ua$+67E  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {;T7K
g.C  
　　盈余公积-储备基金 Surplus reserve - reserve fund y~ZYI]` J  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^o@N.+`&<  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment [$bK% W{f  
　　主营业务收入 Sales BIM!4MHLA  
　　主营业务成本 Cost of sales "F3M  m  
　　主营业务税金及附加 Sales tax q(C<w  
　　营业费用 Operating expenses 0K*|B.O  
　　管理费用 General and administrative expenses Munal=wL  
　　财务费用 Financial expenses {0t-Q k  
　　投资收益 Investment income %Uz 5Ve  
　　其他业务收入 Other operating income 5?{ytNCY  
　　营业外收入 Non-operating income =bwuLno>  
　　补贴收入 Subsidy income ^jiYcg@_[  
　　其他业务支出 Other operating expenses m\];.Da  
　　营业外支出 Non-operating expenses E/6@>.T?'  
　　所得税 Income tax -{tB&V~+v  
　　直接人工成本差异(direct labor variance) ~s[St0  
　　直接材料成本差异(direct material variance) 3tZC&!x?  
　　在产品计价(work-in-process costing) ^ rB7&96C,  
　　联产品成本计算(joint products costing) ff3HR+%M  
　　生产成本汇总程序(accumulation process of procluction cost) ;vDjd2@  
　　制造费用差异(manufacturing expenses variance) 9jC>OZ0s  
　　实际成本与估计成本(actual cost and estimated cost) ;*Z.|?3MM  
　　工资费用分配(salary costs allocation) s?g`ufF.t  
　　成本曲线(cost curve) )PNeJf|@  
　　农业生产成本(agriculture production cost) e~+VN4D&b>  
　　原始成本和重置成本(original cost and replacement cost) N;A#K7A[@  
　　工程施工成本 .e,(}_[[<  
　　直接成本与间接成本(direct cost and indirect cost) fZH";_"1  
　　可控成本(controllable cost) M&/([>Q  
　　制造费用分配(manufacturing expenses allocation) G+$A|'<`z  
　　理论成本与应用成本(theory cost and practice cost) wj$J}F  
　　辅助生产成本分配(auxiliary production cost allocation) 42Vz6 k:  
　　期间,费用 *co=<g]4KY  
　　成本控制程序(procedure of cost control) Zc<fopih  
　　成本记录(cost entry, cost recorder cost agenda) -hpJL\ng  
　　成本计算分批法(job costing method) ;Wws;.~  
　　成本计算分步法 E6f{z9y6  
　　直接人工成本差异(direct labor variance) M]RbaXZ9  
　　成本控制方法(cost control method)