[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 4)NbQ[  
　　股本 Share capital }ISc^W) t  
　　已归还投资 Investment returned 0artR ~*}  
　　利润分配-其他转入 Profit appropriation - other transfer in eR>|1s%^  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ND\M  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Fu[<zA^  
　　利润分配-提取储备基金 Profit appropriation - reserve fund .r\|9 *j<  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ZFNg+H
/k  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund '))K' u  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ZXC_kmBN/  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends /<T3^/ '  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve (e_l1O?  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Tga%-xr+  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares x<\5Jrqt  
　　期初未分配利润 Retained earnings, beginning of the year Y>SpV_H%  
　　资本公积-股本溢价 Capital surplus - share premium uG=~kO  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve G?<uw RV  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ~UQXt r  
　　资本公积-股权投资准备 Capital surplus - investment reserve e)*-<AGwC  
　　资本公积-拨款转入 Capital surplus - subsidiary i2l/y,UX  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation *1g3,NMA  
　　资本公积-其他 Capital surplus - others @cu#rWiG  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve XNQPyZ2@|b  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =;~*YD(%/  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Mew,g:m:  
　　盈余公积-储备基金 Surplus reserve - reserve fund e&-MP;kgW9  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Ox9M![fC  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment N<^)tR8+  
　　主营业务收入 Sales &.[I}KH|B  
　　主营业务成本 Cost of sales m"GgaH3,  
　　主营业务税金及附加 Sales tax dry>TXG*  
　　营业费用 Operating expenses KtD XB>  
　　管理费用 General and administrative expenses t_w2J=2  
　　财务费用 Financial expenses <HH\VG\H6  
　　投资收益 Investment income : 22)` ;0  
　　其他业务收入 Other operating income u{LtyDnik  
　　营业外收入 Non-operating income /_1q)`NYy  
　　补贴收入 Subsidy income /B)`pF.n  
　　其他业务支出 Other operating expenses 3@wio[  
　　营业外支出 Non-operating expenses /z`.-D(  
　　所得税 Income tax G>,43S!<  
　　直接人工成本差异(direct labor variance) dF$&fo%  
　　直接材料成本差异(direct material variance) rUh2[z8:  
　　在产品计价(work-in-process costing) jr/IU=u*v  
　　联产品成本计算(joint products costing) eL88lV]I  
　　生产成本汇总程序(accumulation process of procluction cost) uSUog+i  
　　制造费用差异(manufacturing expenses variance) mjKu\7 F  
　　实际成本与估计成本(actual cost and estimated cost) Q%x-BZb~  
　　工资费用分配(salary costs allocation) </!GU*  
　　成本曲线(cost curve) >f70-D28  
　　农业生产成本(agriculture production cost) <FfmDR  
　　原始成本和重置成本(original cost and replacement cost) ng:B;; m  
　　工程施工成本 Egmp8:nZl@  
　　直接成本与间接成本(direct cost and indirect cost) ;e6L@)dp9  
　　可控成本(controllable cost) Tly*i"[&  
　　制造费用分配(manufacturing expenses allocation) LjCUkbzQF  
　　理论成本与应用成本(theory cost and practice cost) HutQ
x  
　　辅助生产成本分配(auxiliary production cost allocation) Vp&"[rC_z  
　　期间,费用 ~rlPS#]o  
　　成本控制程序(procedure of cost control)
HT7I ~]W  
　　成本记录(cost entry, cost recorder cost agenda) @]etW>F_  
　　成本计算分批法(job costing method) r6vI6|1  
　　成本计算分步法 mcTC'. 9  
　　直接人工成本差异(direct labor variance) Mh]4K"cs  
　　成本控制方法(cost control method)