[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 
pWeD,!f  
　　股本 Share capital m>DJ w7<  
　　已归还投资 Investment returned k7nke^,|  
　　利润分配-其他转入 Profit appropriation - other transfer in g T0@pxl  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^HWa owy=  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve LP>GM=S#"  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ?0d#O_la 3  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0>3Sn\gZ(  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund );xTl6Y9  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Vo(bro4ZQi  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends w*7wSP  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^= qL[S6/M  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends MwD8a<2Dg  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares SM.KM_%K  
　　期初未分配利润 Retained earnings, beginning of the year  %d0BQ|  
　　资本公积-股本溢价 Capital surplus - share premium EuKkIr/(  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _"#n%@  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Bf$`Hf6  
　　资本公积-股权投资准备 Capital surplus - investment reserve ' $"RQ=  
　　资本公积-拨款转入 Capital surplus - subsidiary Md*.q^:  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation `dgZ`#  
　　资本公积-其他 Capital surplus - others g7v(g?  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve K#x| /b'5d  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve N}'2GBqfU4  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve &iaS3x  
　　盈余公积-储备基金 Surplus reserve - reserve fund D0X!j,Kc  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund "BC;zH:  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0>ce~KU  
　　主营业务收入 Sales "8\2w]"  
　　主营业务成本 Cost of sales CS;4ysNf  
　　主营业务税金及附加 Sales tax +6(\7?  
　　营业费用 Operating expenses T@ zV   
　　管理费用 General and administrative expenses OyIIJ!(  
　　财务费用 Financial expenses $nNCBC=  
　　投资收益 Investment income ,HK-mAH   
　　其他业务收入 Other operating income =F46v{la  
　　营业外收入 Non-operating income n"Wlfd0  
　　补贴收入 Subsidy income |}o3EX  
　　其他业务支出 Other operating expenses 7DWGYvv[  
　　营业外支出 Non-operating expenses -o@L"C>  
　　所得税 Income tax )< p ~  
　　直接人工成本差异(direct labor variance) q!YAA\'3
1  
　　直接材料成本差异(direct material variance) ^MvBW6 #1  
　　在产品计价(work-in-process costing) e_IRF+>  
　　联产品成本计算(joint products costing) r"`7ezun:  
　　生产成本汇总程序(accumulation process of procluction cost) fN6n2*wr(  
　　制造费用差异(manufacturing expenses variance)
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　　实际成本与估计成本(actual cost and estimated cost) R#W=*cN  
　　工资费用分配(salary costs allocation) h*\u0yD)  
　　成本曲线(cost curve) [$z-  
　　农业生产成本(agriculture production cost) c'wU$xt.w  
　　原始成本和重置成本(original cost and replacement cost) a:
F\4x=  
　　工程施工成本 wotw nE  
　　直接成本与间接成本(direct cost and indirect cost) 
c-
ql  
　　可控成本(controllable cost) mTLJajE/  
　　制造费用分配(manufacturing expenses allocation) k\-h-0[|  
　　理论成本与应用成本(theory cost and practice cost) 9u%(9Ae  
　　辅助生产成本分配(auxiliary production cost allocation) H`rd bE  
　　期间,费用 JgBC:t^\pV  
　　成本控制程序(procedure of cost control) -[[(Zx  
　　成本记录(cost entry, cost recorder cost agenda) 0xfF  
　　成本计算分批法(job costing method) KY\=D 2m  
　　成本计算分步法 _7'5IA  
　　直接人工成本差异(direct labor variance) P[tYu:  
　　成本控制方法(cost control method)