[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 = ieag7!  
　　股本 Share capital =]C]=  
　　已归还投资 Investment returned `bjizS'^  
　　利润分配-其他转入 Profit appropriation - other transfer in &#yR;{  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve cyM-)r@YQV  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve alq%H}FF  
　　利润分配-提取储备基金 Profit appropriation - reserve fund %9oYw9H!  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund XB59Vm0E=  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund w= P9FxB  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit hC <O`|lF  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Qnd5X`jF#  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Bi,;lR5  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends CQh,~  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares NMOut @  
　　期初未分配利润 Retained earnings, beginning of the year &<RpWAk{  
　　资本公积-股本溢价 Capital surplus - share premium cWyW~Ek  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^vilgg~  
　　资本公积-接受现金捐赠 Capital surplus - cash donation re?s.djT  
　　资本公积-股权投资准备 Capital surplus - investment reserve wV\gj~U;P  
　　资本公积-拨款转入 Capital surplus - subsidiary jhbonuV_  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation *3/T;x.  
　　资本公积-其他 Capital surplus - others %ru;;h  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4(Iplo*Ys@  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6Htg5o|W  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve *^%Q0mU[  
　　盈余公积-储备基金 Surplus reserve - reserve fund 3jB$2: #  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Rp7ntI:  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment _j ?e~w&0b  
　　主营业务收入 Sales Z[__"
^}  
　　主营业务成本 Cost of sales ,JU@|`  
　　主营业务税金及附加 Sales tax +l3=3  
　　营业费用 Operating expenses ?`zXLY9q7  
　　管理费用 General and administrative expenses
Jc&y9]  
　　财务费用 Financial expenses 'R`tLN  
　　投资收益 Investment income YQJ==C1  
　　其他业务收入 Other operating income 8{`?=&%6  
　　营业外收入 Non-operating income :
G\<y  
　　补贴收入 Subsidy income D(-yjY8aG  
　　其他业务支出 Other operating expenses ]0hrRA`  
　　营业外支出 Non-operating expenses +6wiOHB`  
　　所得税 Income tax Mi'8 ~J  
　　直接人工成本差异(direct labor variance) &nBa
=Enf  
　　直接材料成本差异(direct material variance) ib{-A&  
　　在产品计价(work-in-process costing) +)o}c"P!  
　　联产品成本计算(joint products costing) {:@tQdM:i8  
　　生产成本汇总程序(accumulation process of procluction cost) >SPh2[f  
　　制造费用差异(manufacturing expenses variance) \%^%wXfp  
　　实际成本与估计成本(actual cost and estimated cost) 5p.rwNE  
　　工资费用分配(salary costs allocation) M@0;B30L  
　　成本曲线(cost curve) [kE."#  
　　农业生产成本(agriculture production cost) b&1`NO  
　　原始成本和重置成本(original cost and replacement cost) oy<WsbnS  
　　工程施工成本 E4m`  
　　直接成本与间接成本(direct cost and indirect cost) \+aC"#+0  
　　可控成本(controllable cost) p-.n3AL  
　　制造费用分配(manufacturing expenses allocation) $!&*xrrNM  
　　理论成本与应用成本(theory cost and practice cost) p+)YTzzc  
　　辅助生产成本分配(auxiliary production cost allocation) y~()|L[  
　　期间,费用 Jgnhn>dHe  
　　成本控制程序(procedure of cost control) 23~Sjr  
　　成本记录(cost entry, cost recorder cost agenda) [JF150zr  
　　成本计算分批法(job costing method) UTXSeNP  
　　成本计算分步法 ZXm/A0)S  
　　直接人工成本差异(direct labor variance) Y>'|oygHA  
　　成本控制方法(cost control method)