[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 E;N+B34  
　　股本 Share capital ?[kO= hs  
　　已归还投资 Investment returned !-: a`Vs+  
　　利润分配-其他转入 Profit appropriation - other transfer in Q.nEY6B_  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve lcih [M6z  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 1Eg,iTn2*x  
　　利润分配-提取储备基金 Profit appropriation - reserve fund S_^
"$j  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund r
/PsFv{8  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund SN+&'?$WD  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 0DN:{dJz  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4}gwMjU-B  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 9t=erhUr  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;e-iiC]PI  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 1wwh Tek  
　　期初未分配利润 Retained earnings, beginning of the year 4((Z8@iX/  
　　资本公积-股本溢价 Capital surplus - share premium bju 0l[;=  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]RxNSr0e  
　　资本公积-接受现金捐赠 Capital surplus - cash donation &98qA
O]Z  
　　资本公积-股权投资准备 Capital surplus - investment reserve a"~W1|JC"  
　　资本公积-拨款转入 Capital surplus - subsidiary z8A`B VqI  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation A+?n=IHh  
　　资本公积-其他 Capital surplus - others Yd]f}5F  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve L&l>?"_  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ZgN*m\l  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve i`
E]gJ$  
　　盈余公积-储备基金 Surplus reserve - reserve fund +1e*>jE  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund S!rUdxO  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment =MMWcK&  
　　主营业务收入 Sales wd u>3Ch"y  
　　主营业务成本 Cost of sales sW[4
2A  
　　主营业务税金及附加 Sales tax C
}45ZI4  
　　营业费用 Operating expenses Yzd-1Jvk  
　　管理费用 General and administrative expenses m"u 9AOHk  
　　财务费用 Financial expenses ${`\In_?O  
　　投资收益 Investment income /bg8oB4  
　　其他业务收入 Other operating income @w@rW }i0  
　　营业外收入 Non-operating income Yh"R#  
　　补贴收入 Subsidy income x<imMJ  
　　其他业务支出 Other operating expenses ucTkWqG  
　　营业外支出 Non-operating expenses 0(teplo&P  
　　所得税 Income tax V$@@!q  
　　直接人工成本差异(direct labor variance) \,~gA   
　　直接材料成本差异(direct material variance) /K'Kx  
　　在产品计价(work-in-process costing) i;yz%Ug  
　　联产品成本计算(joint products costing) ZSxKk6n}J  
　　生产成本汇总程序(accumulation process of procluction cost) IhUuL0  
　　制造费用差异(manufacturing expenses variance) 2f F)I&  
　　实际成本与估计成本(actual cost and estimated cost) }Dk_
gom_  
　　工资费用分配(salary costs allocation) ^ .>)*P  
　　成本曲线(cost curve) @ @}A\wA-  
　　农业生产成本(agriculture production cost) ;b(/PH!O  
　　原始成本和重置成本(original cost and replacement cost) ~ 5`Ngpp  
　　工程施工成本 D7 A{*Tm  
　　直接成本与间接成本(direct cost and indirect cost) {d=y9Jb^  
　　可控成本(controllable cost) hX_;gR &R  
　　制造费用分配(manufacturing expenses allocation) ,v(G2`Z  
　　理论成本与应用成本(theory cost and practice cost) QiY7m<3  
　　辅助生产成本分配(auxiliary production cost allocation) aNfgSo05@n  
　　期间,费用 <PXA`]x~  
　　成本控制程序(procedure of cost control) tWD*uAb  
　　成本记录(cost entry, cost recorder cost agenda) )p(XY34]  
　　成本计算分批法(job costing method) PLwa!j  
　　成本计算分步法 +STT(bMn  
　　直接人工成本差异(direct labor variance) :Ruj;j  
　　成本控制方法(cost control method)