[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 Xu7lV  
　　股本 Share capital J]5ZWo%  
　　已归还投资 Investment returned ,!QtViA7  
　　利润分配-其他转入 Profit appropriation - other transfer in 3 p!t_y|SX  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
'iX y?l  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3'!*/UnU  
　　利润分配-提取储备基金 Profit appropriation - reserve fund TGZr [  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund V
)c.AX5  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B=HEi\55K  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit E&;; 2  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends F- {hX
M  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve TU^s!Tj  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $msf~M*  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6E$ET5p&l  
　　期初未分配利润 Retained earnings, beginning of the year !X\aZ{}Q  
　　资本公积-股本溢价 Capital surplus - share premium [sl"\3)  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve QB#_Wn  
　　资本公积-接受现金捐赠 Capital surplus - cash donation %&!B2z}  
　　资本公积-股权投资准备 Capital surplus - investment reserve ( !%w  
　　资本公积-拨款转入 Capital surplus - subsidiary 2Y
g\<PsN  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation {yM@3v~  
　　资本公积-其他 Capital surplus - others [6CWgQ%Ue  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "DSRyD0M  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^L-; S  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Pv\-D<&@m  
　　盈余公积-储备基金 Surplus reserve - reserve fund fv:&?gc  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?~X^YxWsY  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment :'sMrf_EA  
　　主营业务收入 Sales QPX3a8w*  
　　主营业务成本 Cost of sales ,|?rt`8)Q  
　　主营业务税金及附加 Sales tax 0Vj!'=Ntv  
　　营业费用 Operating expenses hw1J <Pl*  
　　管理费用 General and administrative expenses il7gk<  
　　财务费用 Financial expenses %UB+N8x`a  
　　投资收益 Investment income Go !{T  
　　其他业务收入 Other operating income "\qm+g  
　　营业外收入 Non-operating income $s ,(-C  
　　补贴收入 Subsidy income g2 tM!IRQ  
　　其他业务支出 Other operating expenses 3-gy)5.xe  
　　营业外支出 Non-operating expenses $*C'{&2  
　　所得税 Income tax Bkdt[qDn5P  
　　直接人工成本差异(direct labor variance) GriFb]ml"  
　　直接材料成本差异(direct material variance) Nc*z? 0wP  
　　在产品计价(work-in-process costing) pDt45   
　　联产品成本计算(joint products costing) Y{<SD-ibZ$  
　　生产成本汇总程序(accumulation process of procluction cost) Nuaq{cl  
　　制造费用差异(manufacturing expenses variance) [#2X  
　　实际成本与估计成本(actual cost and estimated cost) MS& 'Nj  
　　工资费用分配(salary costs allocation) aK--D2@}i  
　　成本曲线(cost curve) ]JlM/  
　　农业生产成本(agriculture production cost) :`Xg0J+P  
　　原始成本和重置成本(original cost and replacement cost) 0F<$Zbe2B  
　　工程施工成本 U,V+qnS  
　　直接成本与间接成本(direct cost and indirect cost) ycrM8Mu 3  
　　可控成本(controllable cost) @"n]v)[4  
　　制造费用分配(manufacturing expenses allocation) !JbWxGN`jn  
　　理论成本与应用成本(theory cost and practice cost) V L ;<+C~  
　　辅助生产成本分配(auxiliary production cost allocation) -EG=}uT['b  
　　期间,费用 g5t`YcL  
　　成本控制程序(procedure of cost control) ._6e#=  
　　成本记录(cost entry, cost recorder cost agenda) `vD.5  
　　成本计算分批法(job costing method) WNF#eM?[a  
　　成本计算分步法 KVPWJHGr
 
　　直接人工成本差异(direct labor variance) \I7,
1I  
　　成本控制方法(cost control method)