[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 -2A(5B9Fq  
　　股本 Share capital \3S8 62B7  
　　已归还投资 Investment returned X  .5aMm  
　　利润分配-其他转入 Profit appropriation - other transfer in C@L$~iG  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve t`,`6
@d  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7U2J xE  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ZfgJ.<<  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 'zGo? a  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund m|:_]/*qE  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit h?;T7|^  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends  oze&  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve lo,$-bJ,<,  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends yX0dbW~@y  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares li 6%)  
　　期初未分配利润 Retained earnings, beginning of the year :kf`?u  
　　资本公积-股本溢价 Capital surplus - share premium G6F Ep`  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve V*iH}Y?^p  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ,}))u0q+:  
　　资本公积-股权投资准备 Capital surplus - investment reserve s8#X3Rp  
　　资本公积-拨款转入 Capital surplus - subsidiary e^[H[d.WMC  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation y10h#&k  
　　资本公积-其他 Capital surplus - others DFd%9*N  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /O^RF}  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 82QGS$0V  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Oms. e  
　　盈余公积-储备基金 Surplus reserve - reserve fund 2h=!k|6  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund  OPx`u  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment (;57Vw  
　　主营业务收入 Sales qQsku;C?i  
　　主营业务成本 Cost of sales 6N;wqn  
　　主营业务税金及附加 Sales tax qh2ON>e;  
　　营业费用 Operating expenses fmiz,$O4?  
　　管理费用 General and administrative expenses AG?dGj^  
　　财务费用 Financial expenses g;8jK8Kh  
　　投资收益 Investment income Qe5U<3{JZ  
　　其他业务收入 Other operating income m:WyuU<  
　　营业外收入 Non-operating income yA.4G_|I  
　　补贴收入 Subsidy income S!3S4:]B^  
　　其他业务支出 Other operating expenses .NvQm]N0.  
　　营业外支出 Non-operating expenses PUBWZ^63  
　　所得税 Income tax *EZHJt9  
　　直接人工成本差异(direct labor variance) nx^]>w  
　　直接材料成本差异(direct material variance) U
]vYV  
　　在产品计价(work-in-process costing) J<dVTxK12  
　　联产品成本计算(joint products costing) *i- _6s  
　　生产成本汇总程序(accumulation process of procluction cost) $}=krz:r  
　　制造费用差异(manufacturing expenses variance) j/nWb`#y  
　　实际成本与估计成本(actual cost and estimated cost) sh`s/JRf  
　　工资费用分配(salary costs allocation) q&/Yg,p\  
　　成本曲线(cost curve) 6u`)QUmItg  
　　农业生产成本(agriculture production cost) Tp-l^?O-p  
　　原始成本和重置成本(original cost and replacement cost) 3`ELKq  
　　工程施工成本 ae0> W  
　　直接成本与间接成本(direct cost and indirect cost) }c`fW&  
　　可控成本(controllable cost) elG<k%/2  
　　制造费用分配(manufacturing expenses allocation) oNU0 qZ5  
　　理论成本与应用成本(theory cost and practice cost) G_k~X"  
　　辅助生产成本分配(auxiliary production cost allocation) o(r\E0I  
　　期间,费用 K,boVFs  
　　成本控制程序(procedure of cost control) dUF&."pW e  
　　成本记录(cost entry, cost recorder cost agenda) -"h;uDz|z  
　　成本计算分批法(job costing method) %_{tzXim  
　　成本计算分步法 .$%Soyr?,  
　　直接人工成本差异(direct labor variance) bBS,-vN  
　　成本控制方法(cost control method)