[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 bkc*it  
　　股本 Share capital 8*x=Fm,Ok  
　　已归还投资 Investment returned jFJ}sX9]  
　　利润分配-其他转入 Profit appropriation - other transfer in R}cNhZC  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }Z{FPW.QK  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8\^A;5  
　　利润分配-提取储备基金 Profit appropriation - reserve fund O@4J=P=w  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -cijLlz%+  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund YSB=nd_  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit &q@brX<,=  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends -U\'Emu4  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]%y>l j?Y  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends hlDB'8  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares q2s
0g*z  
　　期初未分配利润 Retained earnings, beginning of the year ca,W:9#.xn  
　　资本公积-股本溢价 Capital surplus - share premium 1.+6x4%rV  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve X
9NP,6  
　　资本公积-接受现金捐赠 Capital surplus - cash donation d$n31F  
　　资本公积-股权投资准备 Capital surplus - investment reserve V.z8 ]iG  
　　资本公积-拨款转入 Capital surplus - subsidiary |35OA/O?X  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation O$}.b=N9  
　　资本公积-其他 Capital surplus - others /aMOZ=,q}  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve SJ<v<
B  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve yi*EobP  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `CH,QT7e  
　　盈余公积-储备基金 Surplus reserve - reserve fund oda
,  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund C l,vBjl h  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment $xbW*w  
　　主营业务收入 Sales as|w} $  
　　主营业务成本 Cost of sales p A8As  
　　主营业务税金及附加 Sales tax QF\nf_X  
　　营业费用 Operating expenses q[C?1Kc.z  
　　管理费用 General and administrative expenses ]/H6%"CTa  
　　财务费用 Financial expenses gK9d `5  
　　投资收益 Investment income /1v9U|j  
　　其他业务收入 Other operating income {x.0Yh7  
　　营业外收入 Non-operating income )0iN2L]U;  
　　补贴收入 Subsidy income 4k-A
k6s  
　　其他业务支出 Other operating expenses #MlpOk*G  
　　营业外支出 Non-operating expenses y/c3x*l.xL  
　　所得税 Income tax ?q9]H5\  
　　直接人工成本差异(direct labor variance) uB a<5YDF  
　　直接材料成本差异(direct material variance) R-j*fO}  
　　在产品计价(work-in-process costing) CDRbYO  
　　联产品成本计算(joint products costing) eF22 ~P  
　　生产成本汇总程序(accumulation process of procluction cost) nAEyL+6U  
　　制造费用差异(manufacturing expenses variance) 8>,w8(Nt  
　　实际成本与估计成本(actual cost and estimated cost) z&t
C5]#  
　　工资费用分配(salary costs allocation) U
]~@_j  
　　成本曲线(cost curve) %Qlc?Wl:  
　　农业生产成本(agriculture production cost) 3g;,   
　　原始成本和重置成本(original cost and replacement cost) )\=
xPfs  
　　工程施工成本 ~cCMLK em  
　　直接成本与间接成本(direct cost and indirect cost) p>;@]!YWQ  
　　可控成本(controllable cost) 26rg-?;V^  
　　制造费用分配(manufacturing expenses allocation) a @2fJ}  
　　理论成本与应用成本(theory cost and practice cost) f4b9o[,s2e  
　　辅助生产成本分配(auxiliary production cost allocation) ZQ_6I}i")  
　　期间,费用 ,M;9|kE*  
　　成本控制程序(procedure of cost control) uW(-?  
　　成本记录(cost entry, cost recorder cost agenda) Rbf6/C  
　　成本计算分批法(job costing method) v/q-{1  
　　成本计算分步法 X!ruQem /  
　　直接人工成本差异(direct labor variance) hj9TiH/+  
　　成本控制方法(cost control method)