[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 zHI_U\"8D  
　　股本 Share capital :|s!_G<  
　　已归还投资 Investment returned Ag 3[Nu1  
　　利润分配-其他转入 Profit appropriation - other transfer in &i&k 4  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve S1iF1X(+?X  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve s~@4  
　　利润分配-提取储备基金 Profit appropriation - reserve fund gD"]uj<  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /'V(F* g  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund a@E+/9  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Ue>;h9 ^  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3;wAm/Z:Q  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve  _I$\O5  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3yWu-U \k  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }9&Z#1/  
　　期初未分配利润 Retained earnings, beginning of the year YEL,TU  
　　资本公积-股本溢价 Capital surplus - share premium 5J d7<AO_  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve W6_~.m"b  
　　资本公积-接受现金捐赠 Capital surplus - cash donation z|w@eQ",  
　　资本公积-股权投资准备 Capital surplus - investment reserve Zc_%hQf2A  
　　资本公积-拨款转入 Capital surplus - subsidiary '[E|3K5d  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation VJK?"mX  
　　资本公积-其他 Capital surplus - others K3uNR w  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .?L&k|wX-  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )20jZm*  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve *hhPCYOm  
　　盈余公积-储备基金 Surplus reserve - reserve fund I<
v1S  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Htg,^d 5  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ,]1oG=`3v  
　　主营业务收入 Sales ea"!:cL(g  
　　主营业务成本 Cost of sales E8[{U8)[;5  
　　主营业务税金及附加 Sales tax Pc+8CuN?  
　　营业费用 Operating expenses }ze,6T*z  
　　管理费用 General and administrative expenses %?GLMf7)  
　　财务费用 Financial expenses [0M2`x4`  
　　投资收益 Investment income
Q.3oDq  
　　其他业务收入 Other operating income \7W4)>At-  
　　营业外收入 Non-operating income Q9-o$4#R[  
　　补贴收入 Subsidy income D(EY"s37  
　　其他业务支出 Other operating expenses [I4:R_\  
　　营业外支出 Non-operating expenses X2X.&^  
　　所得税 Income tax T7vSp<i/  
　　直接人工成本差异(direct labor variance) ^ :%"Z&  
　　直接材料成本差异(direct material variance) zG\g{cB  
　　在产品计价(work-in-process costing) K4]42#
  
　　联产品成本计算(joint products costing) L aI(  
　　生产成本汇总程序(accumulation process of procluction cost) qH3<,s*  
　　制造费用差异(manufacturing expenses variance) f L @rv  
　　实际成本与估计成本(actual cost and estimated cost) $$UMc-Pq  
　　工资费用分配(salary costs allocation) ~hubh!d=  
　　成本曲线(cost curve) 7+I%0U}m  
　　农业生产成本(agriculture production cost) ]}4{|& e  
　　原始成本和重置成本(original cost and replacement cost) .~)[>  
　　工程施工成本 !1i(6?~#4  
　　直接成本与间接成本(direct cost and indirect cost) ]:lqbg[J  
　　可控成本(controllable cost) wYZ"fusT  
　　制造费用分配(manufacturing expenses allocation) ?^F*M#%?  
　　理论成本与应用成本(theory cost and practice cost) (&n4^tJ+_  
　　辅助生产成本分配(auxiliary production cost allocation) 4dkU;Ob  
　　期间,费用 W/z\j/Rgc  
　　成本控制程序(procedure of cost control) Oeua<,]Z~  
　　成本记录(cost entry, cost recorder cost agenda) $
~h\8  
　　成本计算分批法(job costing method) 3Uzb]D~u  
　　成本计算分步法 I6bekOvP  
　　直接人工成本差异(direct labor variance) #41fRmzC  
　　成本控制方法(cost control method)