[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 <38@b ]+  
　　股本 Share capital 4m~stDlN  
　　已归还投资 Investment returned ff+9(P>*  
　　利润分配-其他转入 Profit appropriation - other transfer in 'V1 -iJj9  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve OgpH{"  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve J
V*,! 5  
　　利润分配-提取储备基金 Profit appropriation - reserve fund | 3/p8  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1ROgUJ;  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund q\Io6=39x  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 9;WOqBD  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 2\8\D^  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %<o$ J~l~  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends aG
kVC*T  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares A2FU}Ym0=  
　　期初未分配利润 Retained earnings, beginning of the year g"AfI  
　　资本公积-股本溢价 Capital surplus - share premium 8@*|T?r  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve L5P}%1 _  
　　资本公积-接受现金捐赠 Capital surplus - cash donation zNTu j p  
　　资本公积-股权投资准备 Capital surplus - investment reserve QZq9$;>dW  
　　资本公积-拨款转入 Capital surplus - subsidiary uz2s-,  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation '|R@k_nx  
　　资本公积-其他 Capital surplus - others $Lbe5d?\  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Xr6 !b:UX  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )h!l%7
2  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve s !vROJ  
　　盈余公积-储备基金 Surplus reserve - reserve fund 8 =Lv7G%  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~O7(0RsCN  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3jVm[c5%]  
　　主营业务收入 Sales s7.*o@G  
　　主营业务成本 Cost of sales %>U*A  
　　主营业务税金及附加 Sales tax DyTk<L  
　　营业费用 Operating expenses &>b1ES.>  
　　管理费用 General and administrative expenses RL)3k8pk  
　　财务费用 Financial expenses \uPTk)oaB  
　　投资收益 Investment income %4KJ&R (>[  
　　其他业务收入 Other operating income j7 3@Yi%  
　　营业外收入 Non-operating income 1iW9?=a"  
　　补贴收入 Subsidy income */e5lRO\  
　　其他业务支出 Other operating expenses nEEGO~e  
　　营业外支出 Non-operating expenses 1}M.}G2u/  
　　所得税 Income tax M\6v}kUY  
　　直接人工成本差异(direct labor variance) 0 >MI*fnY"  
　　直接材料成本差异(direct material variance) zQ+t@;g1  
　　在产品计价(work-in-process costing) F}DD;K  
　　联产品成本计算(joint products costing) j]D =\   
　　生产成本汇总程序(accumulation process of procluction cost) <\EfG:e  
　　制造费用差异(manufacturing expenses variance) ay|{!MkQ  
　　实际成本与估计成本(actual cost and estimated cost) /~5YTe(F  
　　工资费用分配(salary costs allocation) X1dG'PQ  
　　成本曲线(cost curve) iRtDZoiD'  
　　农业生产成本(agriculture production cost) I@M^Wu]wW  
　　原始成本和重置成本(original cost and replacement cost) Z!eq/  
　　工程施工成本 F
;&e5G  
　　直接成本与间接成本(direct cost and indirect cost) k4rBS  
　　可控成本(controllable cost) B'/ >Ax&  
　　制造费用分配(manufacturing expenses allocation) _If?&KJ r  
　　理论成本与应用成本(theory cost and practice cost) -Lb^O/  
　　辅助生产成本分配(auxiliary production cost allocation) =1[g`b  
　　期间,费用 ~=ys~em e  
　　成本控制程序(procedure of cost control) %/on\*Vh3  
　　成本记录(cost entry, cost recorder cost agenda) {jf~?/<  
　　成本计算分批法(job costing method) :L0W"$  
　　成本计算分步法 @/FX7O{n:  
　　直接人工成本差异(direct labor variance) eR`<9KBH  
　　成本控制方法(cost control method)