[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 B2:GGZ|jS  
　　股本 Share capital p@?ud%  
　　已归还投资 Investment returned Eb8~i_B-  
　　利润分配-其他转入 Profit appropriation - other transfer in :7*9W|e  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve BQ=JZ4&  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +Mb}70^  
　　利润分配-提取储备基金 Profit appropriation - reserve fund g^{a;=  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund h%5keiA  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *|^|| bd  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit T3Sz<K$E  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends hT
% >)71  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 1*f/Y9 Z  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends FP")$ ,=s  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares .dn#TtQv  
　　期初未分配利润 Retained earnings, beginning of the year DB0?H+8t  
　　资本公积-股本溢价 Capital surplus - share premium ,uD}1 G<u  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve sw50lId  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 8yybZ@  
　　资本公积-股权投资准备 Capital surplus - investment reserve braI MIQ`  
　　资本公积-拨款转入 Capital surplus - subsidiary iGBHlw;A  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation <Wd_m?z  
　　资本公积-其他 Capital surplus - others Rl (+TE  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve TCK#bJ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve vcZ"4%w  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve h(i_'P?  
　　盈余公积-储备基金 Surplus reserve - reserve fund B}@CtVWFz  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund v <m=g!  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;<=z^1X9  
　　主营业务收入 Sales !FQS9SoO9  
　　主营业务成本 Cost of sales ~ymSsoD^  
　　主营业务税金及附加 Sales tax R8Dn 
GR  
　　营业费用 Operating expenses )"g @"LJ=  
　　管理费用 General and administrative expenses As??_=> 4  
　　财务费用 Financial expenses Z^.qX\<M  
　　投资收益 Investment income /PpZ6ne~[  
　　其他业务收入 Other operating income QrLXAK\5  
　　营业外收入 Non-operating income z3M6<.K  
　　补贴收入 Subsidy income ,nWZJ&B  
　　其他业务支出 Other operating expenses 'X
~CrgQl  
　　营业外支出 Non-operating expenses M8VsU*aU  
　　所得税 Income tax ! QKec  
　　直接人工成本差异(direct labor variance) (\4YBaGd  
　　直接材料成本差异(direct material variance) u&'&E   
　　在产品计价(work-in-process costing) =%{E^z>1  
　　联产品成本计算(joint products costing) LAGg(:3f3  
　　生产成本汇总程序(accumulation process of procluction cost) 4rypT-%^;  
　　制造费用差异(manufacturing expenses variance) u"(2Xer  
　　实际成本与估计成本(actual cost and estimated cost) 9LUk[V  
　　工资费用分配(salary costs allocation) \wp8kSzC  
　　成本曲线(cost curve) fK{Z{)D  
　　农业生产成本(agriculture production cost) ~Q)Dcit-  
　　原始成本和重置成本(original cost and replacement cost) 3V/f-l]X/  
　　工程施工成本 R4XcWx*pQ  
　　直接成本与间接成本(direct cost and indirect cost) 7H. HiyppW  
　　可控成本(controllable cost) ze`qf%  
　　制造费用分配(manufacturing expenses allocation) ah!fQLMH  
　　理论成本与应用成本(theory cost and practice cost) `n
L^]i  
　　辅助生产成本分配(auxiliary production cost allocation) lAAPV  
　　期间,费用 zTze
%  
　　成本控制程序(procedure of cost control) T_ qh_L3  
　　成本记录(cost entry, cost recorder cost agenda) >+S* Wtm5  
　　成本计算分批法(job costing method) (N{  
　　成本计算分步法 h)T-7b  
　　直接人工成本差异(direct labor variance) t`0(5v  
　　成本控制方法(cost control method)