[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 ]kyGm2Ty9  
　　股本 Share capital . ,n>#
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　　已归还投资 Investment returned 6 VuMx7W1  
　　利润分配-其他转入 Profit appropriation - other transfer in c{K[bppJ*  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [NIaWI,>
 
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve NYp46;  
　　利润分配-提取储备基金 Profit appropriation - reserve fund YST{ h{  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #x5?RHX56  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Kh2!c+Mw  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit xsdi\ j;n>  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ygf Uy  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Oi4tG&q  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends "iTi+UZxe  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares dgM@|&9*m  
　　期初未分配利润 Retained earnings, beginning of the year 'z3I*[!  
　　资本公积-股本溢价 Capital surplus - share premium R3%&\<a)9  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 
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　　资本公积-接受现金捐赠 Capital surplus - cash donation ;*XH[>I  
　　资本公积-股权投资准备 Capital surplus - investment reserve ww$Ec  
　　资本公积-拨款转入 Capital surplus - subsidiary 2uM\ ?*T@  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation  a EmLf  
　　资本公积-其他 Capital surplus - others `
E2HQA@  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Ow4H7sl  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve U/3<p8  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ov PTgiI!N  
　　盈余公积-储备基金 Surplus reserve - reserve fund tE HgQto  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund x 2Cp{+}  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ._
IBO;*@  
　　主营业务收入 Sales i-*ZW:  
　　主营业务成本 Cost of sales }:a:E~5y  
　　主营业务税金及附加 Sales tax R\d)kcy4  
　　营业费用 Operating expenses Doc_rQYku  
　　管理费用 General and administrative expenses xl4A<  
　　财务费用 Financial expenses :J6lJ8w ?  
　　投资收益 Investment income zy
i ;vu  
　　其他业务收入 Other operating income .7|Iausv  
　　营业外收入 Non-operating income eT6T@C
](  
　　补贴收入 Subsidy income yRv4,{B}X>  
　　其他业务支出 Other operating expenses 6@; P  
　　营业外支出 Non-operating expenses 8Xjp5  
　　所得税 Income tax Yb;$z'  
　　直接人工成本差异(direct labor variance) ];8S<KiS~  
　　直接材料成本差异(direct material variance) H4"'&A7$  
　　在产品计价(work-in-process costing) "9bd;Tt:  
　　联产品成本计算(joint products costing) -#<AbT  
　　生产成本汇总程序(accumulation process of procluction cost) 5Sv;a(}  
　　制造费用差异(manufacturing expenses variance) WCUaXvw  
　　实际成本与估计成本(actual cost and estimated cost)  "1HKD  
　　工资费用分配(salary costs allocation) LZH~VkK@m}  
　　成本曲线(cost curve) j;SK{Oq  
　　农业生产成本(agriculture production cost) hxe X6  
　　原始成本和重置成本(original cost and replacement cost) yHYK,3/C,  
　　工程施工成本 ]
CxDm  
　　直接成本与间接成本(direct cost and indirect cost) OH/!Ky\@  
　　可控成本(controllable cost) ]m< z  
　　制造费用分配(manufacturing expenses allocation) &f($= 68  
　　理论成本与应用成本(theory cost and practice cost) [Lal_}m?  
　　辅助生产成本分配(auxiliary production cost allocation) ^bG91"0A  
　　期间,费用 N/6!|F  
　　成本控制程序(procedure of cost control) v1}9i3Or#  
　　成本记录(cost entry, cost recorder cost agenda) Q"F" 13  
　　成本计算分批法(job costing method) *r(Qy0(  
　　成本计算分步法 It:,8  
　　直接人工成本差异(direct labor variance) ^
i8"eF  
　　成本控制方法(cost control method)