[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 Nbpn"*L,  
　　股本 Share capital e3 v^j$  
　　已归还投资 Investment returned  #%;Uh  
　　利润分配-其他转入 Profit appropriation - other transfer in 1jg* DQ7L  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2&4nf /sE  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve t<8)h8eW  
　　利润分配-提取储备基金 Profit appropriation - reserve fund |_TiF;^  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {^dq7!  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund q%4X1 W  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit "bhK%N;  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends H d|p@$I  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve g5nJ0=9  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Fe0M2%e;|  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares dun`/QKV  
　　期初未分配利润 Retained earnings, beginning of the year X hq ss),  
　　资本公积-股本溢价 Capital surplus - share premium EVqW(|Xg  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve z}MxMx c4h  
　　资本公积-接受现金捐赠 Capital surplus - cash donation %P0  
　　资本公积-股权投资准备 Capital surplus - investment reserve y47N(;vy  
　　资本公积-拨款转入 Capital surplus - subsidiary K ";Et  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation +|LM"  
　　资本公积-其他 Capital surplus - others ircF3P>a?  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve (fF8)4l  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve K+}0:W=P  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve zTa5N  
　　盈余公积-储备基金 Surplus reserve - reserve fund R0RxcBtG  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 3xy2Z
Yw  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment #'Y lO-C  
　　主营业务收入 Sales b-<0\@`Z#  
　　主营业务成本 Cost of sales _^BA;S@  
　　主营业务税金及附加 Sales tax L/ 7AGR|;C  
　　营业费用 Operating expenses r'*$'QY-N  
　　管理费用 General and administrative expenses 'OA*aQ=K  
　　财务费用 Financial expenses !.6n=r8d  
　　投资收益 Investment income QJ XP-  
　　其他业务收入 Other operating income VCWW(Y1Fd  
　　营业外收入 Non-operating income v#Rh:#7O%U  
　　补贴收入 Subsidy income CV @P +  
　　其他业务支出 Other operating expenses fd )v{OC  
　　营业外支出 Non-operating expenses G`FYEmD  
　　所得税 Income tax JVIFpN"`  
　　直接人工成本差异(direct labor variance) O t)}:oG  
　　直接材料成本差异(direct material variance) wtYgHC}X  
　　在产品计价(work-in-process costing) E2dM0r<]  
　　联产品成本计算(joint products costing) 9f! M1  
　　生产成本汇总程序(accumulation process of procluction cost) }nlS&gew^  
　　制造费用差异(manufacturing expenses variance) k'st^1T  
　　实际成本与估计成本(actual cost and estimated cost) e\V -L_  
　　工资费用分配(salary costs allocation) 8ao-]QoMZ  
　　成本曲线(cost curve) *S}@DoXS  
　　农业生产成本(agriculture production cost) NT+.E[J6  
　　原始成本和重置成本(original cost and replacement cost) I0+6p8,  
　　工程施工成本 Nm"P8/-09  
　　直接成本与间接成本(direct cost and indirect cost) xF[%R{Mn'  
　　可控成本(controllable cost) +*8su5:[&@  
　　制造费用分配(manufacturing expenses allocation) S9Sgd&a9  
　　理论成本与应用成本(theory cost and practice cost) ~q3O,bb{  
　　辅助生产成本分配(auxiliary production cost allocation) 76!LMNf  
　　期间,费用 yJI~{VmU7  
　　成本控制程序(procedure of cost control) ,m{R m0  
　　成本记录(cost entry, cost recorder cost agenda) ;U=b6xE  
　　成本计算分批法(job costing method) 7+P;s,mi7  
　　成本计算分步法 +cH>'OXoB  
　　直接人工成本差异(direct labor variance) ;dzL9P9IU  
　　成本控制方法(cost control method)