[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 ^[6#Kw&E  
　　股本 Share capital !/]z-z2>  
　　已归还投资 Investment returned vcZ"4%w  
　　利润分配-其他转入 Profit appropriation - other transfer in Rsx?8Y^5  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve $,o@&QT?AT  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve RLO<5L  
　　利润分配-提取储备基金 Profit appropriation - reserve fund /Ri-iC >  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ($!g= 7  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund QS@eqN  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit A~;.9{6J[t  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 8
mC$p6Okd  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve H|3CZ=U?  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends sfp.>bMj  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares m
j ,Oy  
　　期初未分配利润 Retained earnings, beginning of the year keJ-ohv)  
　　资本公积-股本溢价 Capital surplus - share premium bRJ]avR  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve V$ho9gQ!l[  
　　资本公积-接受现金捐赠 Capital surplus - cash donation [4-u{Tu  
　　资本公积-股权投资准备 Capital surplus - investment reserve } :T}N]  
　　资本公积-拨款转入 Capital surplus - subsidiary A{wk$`vH
  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation )o;n2T#O  
　　资本公积-其他 Capital surplus - others uFG ;AY|  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {~V_6wY g  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {D
X1/49  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve BPu>_$C  
　　盈余公积-储备基金 Surplus reserve - reserve fund jF {)2|5  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund zomg$@j  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment GPAz#0p  
　　主营业务收入 Sales k~]\kv=  
　　主营业务成本 Cost of sales j?(@x>HA  
　　主营业务税金及附加 Sales tax 5IP@_GV|  
　　营业费用 Operating expenses 2\#
~%D>[  
　　管理费用 General and administrative expenses 7H. HiyppW  
　　财务费用 Financial expenses 
P9]95.j  
　　投资收益 Investment income \r}*<CRr6  
　　其他业务收入 Other operating income Mvk#$:8e  
　　营业外收入 Non-operating income _mDvRFq  
　　补贴收入 Subsidy income wEEFpn_   
　　其他业务支出 Other operating expenses [ZETyM`  
　　营业外支出 Non-operating expenses ;_1>nXh  
　　所得税 Income tax nVk]Qe  
　　直接人工成本差异(direct labor variance) '~76Y9mv  
　　直接材料成本差异(direct material variance) TZ:dY x  
　　在产品计价(work-in-process costing) &_Z8:5e  
　　联产品成本计算(joint products costing) 4OdK@+-8U  
　　生产成本汇总程序(accumulation process of procluction cost) HgRfMiC  
　　制造费用差异(manufacturing expenses variance) :LB< z#M  
　　实际成本与估计成本(actual cost and estimated cost) B
BsZPJ5  
　　工资费用分配(salary costs allocation) _aOsFFB1KF  
　　成本曲线(cost curve) 5G#K)s(QC  
　　农业生产成本(agriculture production cost) (d-j/v*4  
　　原始成本和重置成本(original cost and replacement cost) fQ,(,^!;  
　　工程施工成本 I`}x 9t  
　　直接成本与间接成本(direct cost and indirect cost) d YhLk2  
　　可控成本(controllable cost) }q~xr3#  
　　制造费用分配(manufacturing expenses allocation) MM Nz2DEy[  
　　理论成本与应用成本(theory cost and practice cost) Zx,aj  
　　辅助生产成本分配(auxiliary production cost allocation) wq3V&@.  
　　期间,费用 \8SHX
 
　　成本控制程序(procedure of cost control)  \4&FW|mx  
　　成本记录(cost entry, cost recorder cost agenda)  h9 3
  
　　成本计算分批法(job costing method) Uf-`g>  
　　成本计算分步法 JOx""R8T5  
　　直接人工成本差异(direct labor variance) A\<WnG>xjP  
　　成本控制方法(cost control method)