[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 g5lmUKlQ$0  
　　股本 Share capital </K%i;l  
　　已归还投资 Investment returned ?|%\<h@;  
　　利润分配-其他转入 Profit appropriation - other transfer in stf,<W  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve _)HD4,`  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve zz7Y/653  
　　利润分配-提取储备基金 Profit appropriation - reserve fund c
^i"}2+  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ccHLL6F{  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /}h 71V!  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit v_?s
1+w  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends N
#<zEAB  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve pDLu+}@  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends */0vJz%<.M  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares v>x {jZkFL  
　　期初未分配利润 Retained earnings, beginning of the year lM@<_
=2  
　　资本公积-股本溢价 Capital surplus - share premium \;3B?8wbIl  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve o<C]+Nt,@  
　　资本公积-接受现金捐赠 Capital surplus - cash donation UFzM#  
　　资本公积-股权投资准备 Capital surplus - investment reserve T% /xti5$!  
　　资本公积-拨款转入 Capital surplus - subsidiary aB$y+`f)@  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation m &0(%  
　　资本公积-其他 Capital surplus - others 3s+<  
 
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3p?<iVE  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve s=\LewF1<  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Q1O_CC}  
　　盈余公积-储备基金 Surplus reserve - reserve fund Gvt;
Q,hH  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund E<X{72fb>  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Wx']tFn"  
　　主营业务收入 Sales 3*X,{%  
　　主营业务成本 Cost of sales
dy2 _@/T7  
　　主营业务税金及附加 Sales tax }[=xe(4]D  
　　营业费用 Operating expenses |Ak =-.  
　　管理费用 General and administrative expenses =Do3#Xe2V  
　　财务费用 Financial expenses pJ2:` f<;  
　　投资收益 Investment income m>Yo9/XpZ  
　　其他业务收入 Other operating income :{TmR3.  
　　营业外收入 Non-operating income X]&;8  
　　补贴收入 Subsidy income '%n<MTL  
　　其他业务支出 Other operating expenses Dr8WV\4@  
　　营业外支出 Non-operating expenses T!^?d5uW#  
　　所得税 Income tax QoT3;<r}  
　　直接人工成本差异(direct labor variance) S:2u3th7  
　　直接材料成本差异(direct material variance) A4 A6F<  
　　在产品计价(work-in-process costing) .b_0k<M!p  
　　联产品成本计算(joint products costing) &6,Yjs:T m  
　　生产成本汇总程序(accumulation process of procluction cost) n,Yr!W:h  
　　制造费用差异(manufacturing expenses variance) > hDsm;,/  
　　实际成本与估计成本(actual cost and estimated cost) ZuFVtW@  
　　工资费用分配(salary costs allocation) 1Rb XM n  
　　成本曲线(cost curve) &(H)gjH  
　　农业生产成本(agriculture production cost) p,[XT`q^  
　　原始成本和重置成本(original cost and replacement cost) uK4'n+_>\  
　　工程施工成本 }ZM*[j  
　　直接成本与间接成本(direct cost and indirect cost) 'Ec:l(2Ec  
　　可控成本(controllable cost) HX /GLnY/X  
　　制造费用分配(manufacturing expenses allocation) q5'y D;[hE  
　　理论成本与应用成本(theory cost and practice cost) &z xBi"  
　　辅助生产成本分配(auxiliary production cost allocation) m! '1$G  
　　期间,费用 Dh!iY0Lz  
　　成本控制程序(procedure of cost control) H/p-YtY  
　　成本记录(cost entry, cost recorder cost agenda) 'Tru?y\  
　　成本计算分批法(job costing method) z
1#0
  
　　成本计算分步法  ^:  
　　直接人工成本差异(direct labor variance) xtIehr0{$I  
　　成本控制方法(cost control method)