[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 08ZvRy(Je<  
　　股本 Share capital R2)@Q  
　　已归还投资 Investment returned ?xaUWD  
　　利润分配-其他转入 Profit appropriation - other transfer in  9tpyrGv  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :j]6vp6  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0/QDfA?  
　　利润分配-提取储备基金 Profit appropriation - reserve fund a?-Jj \q  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund L\4rvZa  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund [4yHXZxza  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 1L<TzQ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends gV]4R"/  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `he# !"  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends .w4|$.H  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @ 51!3jeu  
　　期初未分配利润 Retained earnings, beginning of the year le5@WG/x  
　　资本公积-股本溢价 Capital surplus - share premium $j- Fm:ZIA  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve x;
[)#>.'  
　　资本公积-接受现金捐赠 Capital surplus - cash donation !8p>4|VM  
　　资本公积-股权投资准备 Capital surplus - investment reserve j"jssbu}  
　　资本公积-拨款转入 Capital surplus - subsidiary ewcFz
lA@  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation o*$KiD  
　　资本公积-其他 Capital surplus - others nDn+lWA=g  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6@|!m'  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \gP?uJ  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ,i*rHMe  
　　盈余公积-储备基金 Surplus reserve - reserve fund <~| n}&  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund S:!5|o|  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7}xQ4M\u$  
　　主营业务收入 Sales Y's=31G@  
　　主营业务成本 Cost of sales Z&^vEQ  
　　主营业务税金及附加 Sales tax TD\TVK3P  
　　营业费用 Operating expenses ?Z|y-4 &>  
　　管理费用 General and administrative expenses *l d)nH{  
　　财务费用 Financial expenses W<<G  'Km  
　　投资收益 Investment income hEjvtfM9\-  
　　其他业务收入 Other operating income (U5XB [r_P  
　　营业外收入 Non-operating income }'<Z&NW6  
　　补贴收入 Subsidy income jpi,BVTI-X  
　　其他业务支出 Other operating expenses ]Z[3 \~?  
　　营业外支出 Non-operating expenses rE*yT(:w  
　　所得税 Income tax E`N`  
　　直接人工成本差异(direct labor variance) ,8*A#cT B  
　　直接材料成本差异(direct material variance) 2\{/|\  
　　在产品计价(work-in-process costing) YEV;GFI1  
　　联产品成本计算(joint products costing) +!@xH];  
　　生产成本汇总程序(accumulation process of procluction cost) -AnJLFY  
　　制造费用差异(manufacturing expenses variance) g,E)F90  
　　实际成本与估计成本(actual cost and estimated cost) tLJ 7tnB  
　　工资费用分配(salary costs allocation) BSS4}qyS  
　　成本曲线(cost curve) WA}'[h   
　　农业生产成本(agriculture production cost) 6 w!qZ4$  
　　原始成本和重置成本(original cost and replacement cost) <c@dE  
　　工程施工成本 uEPm[o yX  
　　直接成本与间接成本(direct cost and indirect cost) <!dZ=9^^1  
　　可控成本(controllable cost) T>|+cg  
　　制造费用分配(manufacturing expenses allocation) PM*lnd#J  
　　理论成本与应用成本(theory cost and practice cost) ft
8  
　　辅助生产成本分配(auxiliary production cost allocation) :V8oWMY  
　　期间,费用 1q'_J?Xmd  
　　成本控制程序(procedure of cost control) KXTk.\c  
　　成本记录(cost entry, cost recorder cost agenda) K{y`Sb~k  
　　成本计算分批法(job costing method) (q"S0{  
　　成本计算分步法 \R&ZWJKh  
　　直接人工成本差异(direct labor variance) ;Qd'G7+  
　　成本控制方法(cost control method)