[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 v(~m!8!TI  
　　股本 Share capital 9v0|lS!-  
　　已归还投资 Investment returned W[s>TDc`v  
　　利润分配-其他转入 Profit appropriation - other transfer in g(k|"g`*  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /G;yxdb  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Xg,BK0O  
　　利润分配-提取储备基金 Profit appropriation - reserve fund bk]|C!7$  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 566Qikw2  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund pkx>6(Y  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit zdE^v{}|  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends d9"4m>ymS  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~JpU O~i/  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $(U|JR@  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $!Tw`O
 
　　期初未分配利润 Retained earnings, beginning of the year U,BBC  
　　资本公积-股本溢价 Capital surplus - share premium bE~
lc}%  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _L":Wux  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 2X_ef   
　　资本公积-股权投资准备 Capital surplus - investment reserve tw66 XxE  
　　资本公积-拨款转入 Capital surplus - subsidiary \ 714Pyy  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation at!?"
u  
　　资本公积-其他 Capital surplus - others -}@9lhS,  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /&yT2p  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve o*_D  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 30@ GFaab  
　　盈余公积-储备基金 Surplus reserve - reserve fund d/1XL[&  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund O [/~V=  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment oWmla*nCKL  
　　主营业务收入 Sales e^yB9b  
　　主营业务成本 Cost of sales 4KCxhJq  
　　主营业务税金及附加 Sales tax q]x@q  
　　营业费用 Operating expenses %:*HzYf  
　　管理费用 General and administrative expenses D3PF(Wx  
　　财务费用 Financial expenses ,ME9<3 Ac  
　　投资收益 Investment income N" TD$NrK\  
　　其他业务收入 Other operating income h.*|4 ;  
　　营业外收入 Non-operating income JFZ  p^{  
　　补贴收入 Subsidy income iweP3u##  
　　其他业务支出 Other operating expenses RulI zv  
　　营业外支出 Non-operating expenses rAKdf??  
　　所得税 Income tax *M:
Bhw  
　　直接人工成本差异(direct labor variance) 9\F^\h{  
　　直接材料成本差异(direct material variance) q) *0G*  
　　在产品计价(work-in-process costing) {\B!Rjt[T  
　　联产品成本计算(joint products costing) lK-I[i!  
　　生产成本汇总程序(accumulation process of procluction cost) ,v"A}g0"  
　　制造费用差异(manufacturing expenses variance) Ty=}A MMyE  
　　实际成本与估计成本(actual cost and estimated cost) r`2& o  
　　工资费用分配(salary costs allocation) iX=*qiVX  
　　成本曲线(cost curve) jKzjTn9{E  
　　农业生产成本(agriculture production cost) H|Ems}b  
　　原始成本和重置成本(original cost and replacement cost) XebCl{HHp  
　　工程施工成本 |NI0zd  
　　直接成本与间接成本(direct cost and indirect cost) o#i{/#oF  
　　可控成本(controllable cost) C1=[\c~jw  
　　制造费用分配(manufacturing expenses allocation) )
7^jq|  
　　理论成本与应用成本(theory cost and practice cost) Q*I/mUP&f  
　　辅助生产成本分配(auxiliary production cost allocation) Dng^4VRd  
　　期间,费用 B !XT:.+  
　　成本控制程序(procedure of cost control) bm;4NA?Gg  
　　成本记录(cost entry, cost recorder cost agenda) {#vo^& B  
　　成本计算分批法(job costing method) mIyaoIE|$  
　　成本计算分步法 QUt!fF@t  
　　直接人工成本差异(direct labor variance) V+^\SiM  
　　成本控制方法(cost control method)