[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 \s3]_1F;t  
　　股本 Share capital 08X_}97#WF  
　　已归还投资 Investment returned 5@*'2rO&!  
　　利润分配-其他转入 Profit appropriation - other transfer in
!O\;Nua  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [
E#UGJ@  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @(P=Eh  
　　利润分配-提取储备基金 Profit appropriation - reserve fund G?f\>QSZ  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0 a]/%y3V  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund z <mK>$  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit yc|VJ2R*  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends $^u} a  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~GE$myUT\p  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends cvwhSdZu8  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares GgaTn!mJt  
　　期初未分配利润 Retained earnings, beginning of the year Zm
OfEg|h\  
　　资本公积-股本溢价 Capital surplus - share premium $+. l* ]  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve sr@j$G#uW5  
　　资本公积-接受现金捐赠 Capital surplus - cash donation gP+fN$5'd  
　　资本公积-股权投资准备 Capital surplus - investment reserve zlR?,h-[3  
　　资本公积-拨款转入 Capital surplus - subsidiary omWJJ
|b~  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation G: x*BH+  
　　资本公积-其他 Capital surplus - others Fnk_\d6Ma  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve BBcV 9CGU  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve q+B&orp  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve s2j['g5  
　　盈余公积-储备基金 Surplus reserve - reserve fund 6}FO[  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund @EE."T9  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9
qS"uj  
　　主营业务收入 Sales E}%hz*Q)(  
　　主营业务成本 Cost of sales uEc<}pV  
　　主营业务税金及附加 Sales tax x `V;Y]7'  
　　营业费用 Operating expenses Xl@ cHO=i  
　　管理费用 General and administrative expenses 3\T2?w9u(  
　　财务费用 Financial expenses 52upoU>}2  
　　投资收益 Investment income Qt]Q:9I[  
　　其他业务收入 Other operating income &3J@BMYp  
　　营业外收入 Non-operating income }I`a`0/  
　　补贴收入 Subsidy income ?\8?%Qk  
　　其他业务支出 Other operating expenses N'xSG`,Mg  
　　营业外支出 Non-operating expenses hzk6rYg1  
　　所得税 Income tax Kscd}f)yx?  
　　直接人工成本差异(direct labor variance) ~b{Gz6u>  
　　直接材料成本差异(direct material variance) VLBE'3Qg1  
　　在产品计价(work-in-process costing) 
^5r9 5  
　　联产品成本计算(joint products costing) %e*@CbO$  
　　生产成本汇总程序(accumulation process of procluction cost) y4+;z2'>  
　　制造费用差异(manufacturing expenses variance) iAa;6mH  
　　实际成本与估计成本(actual cost and estimated cost) r! Ay:r  
　　工资费用分配(salary costs allocation) AIA6yeaU  
　　成本曲线(cost curve) L@JOGCYy  
　　农业生产成本(agriculture production cost) p}[zt#v  
　　原始成本和重置成本(original cost and replacement cost) HHqwq.zIy  
　　工程施工成本 *,BzcZ  
　　直接成本与间接成本(direct cost and indirect cost)
+2 Af&~T  
　　可控成本(controllable cost) 9'hv%A:\3  
　　制造费用分配(manufacturing expenses allocation) bI|2@HV2  
　　理论成本与应用成本(theory cost and practice cost) jD7NblX  
　　辅助生产成本分配(auxiliary production cost allocation) d#2$!z#  
　　期间,费用 u.rY#cS,-R  
　　成本控制程序(procedure of cost control) !bV5Sr^  
　　成本记录(cost entry, cost recorder cost agenda) %X9r_Hx  
　　成本计算分批法(job costing method) Q]p(u\ *  
　　成本计算分步法 ah~YeJp  
　　直接人工成本差异(direct labor variance) Fd*8N8Pi  
　　成本控制方法(cost control method)