[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 V[avV*;3i  
　　股本 Share capital 2M*84oh8P  
　　已归还投资 Investment returned ~s-"u *>  
　　利润分配-其他转入 Profit appropriation - other transfer in 0%;y'd**Ck  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1wt(pkNk  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve xv~E
wT)  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 7R=A]@  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6w*q~{"(
 
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund J:G~9~V^  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit N\W
4LO6  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends k?qd -_sC  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve eWU@@$9  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends UCI !>G  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $-"V 2  
　　期初未分配利润 Retained earnings, beginning of the year S%2qX"8  
　　资本公积-股本溢价 Capital surplus - share premium |>jlm
a
V  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %C~LKs5oH  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ]_y0wLq  
　　资本公积-股权投资准备 Capital surplus - investment reserve NG\^>.8  
　　资本公积-拨款转入 Capital surplus - subsidiary A&7~]BR \  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation < SvjvV  
　　资本公积-其他 Capital surplus - others IT0 [;eqR  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve qN(,8P\90  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Erq%Ck(  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve fSw6nEXn  
　　盈余公积-储备基金 Surplus reserve - reserve fund LRKl3"M  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund /6nj 4.xxc  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment o 12w
p  
　　主营业务收入 Sales X'.*I])  
　　主营业务成本 Cost of sales 7f#r&~=  
　　主营业务税金及附加 Sales tax al{}p  
　　营业费用 Operating expenses yvt :/X  
　　管理费用 General and administrative expenses K4j2xSGeo  
　　财务费用 Financial expenses [@`K
i  
　　投资收益 Investment income hp!. P1b  
　　其他业务收入 Other operating income UQ.DKUg  
　　营业外收入 Non-operating income mxkv{;ad  
　　补贴收入 Subsidy income :JfT&YYi"  
　　其他业务支出 Other operating expenses 6}^6+@LG  
　　营业外支出 Non-operating expenses 0mYKzJi  
　　所得税 Income tax \. _TOE9L  
　　直接人工成本差异(direct labor variance) y5$AAas  
　　直接材料成本差异(direct material variance) jb0LMl}/A  
　　在产品计价(work-in-process costing) 0) nY- f0  
　　联产品成本计算(joint products costing) RZ GD5`n  
　　生产成本汇总程序(accumulation process of procluction cost) #xe-Yw1!  
　　制造费用差异(manufacturing expenses variance) @zAav
>  
　　实际成本与估计成本(actual cost and estimated cost) `c
n}}1Lg]  
　　工资费用分配(salary costs allocation) .|x"'3#  
　　成本曲线(cost curve) OYayTKxN  
　　农业生产成本(agriculture production cost) k!= jO#)Rd  
　　原始成本和重置成本(original cost and replacement cost) vu=`s|R  
　　工程施工成本 Z9k"&F~u}  
　　直接成本与间接成本(direct cost and indirect cost) 5`Oaf\S  
　　可控成本(controllable cost) y-=YXqj  
　　制造费用分配(manufacturing expenses allocation) L6IF0`M<,I  
　　理论成本与应用成本(theory cost and practice cost) GK
8x<Aq%z  
　　辅助生产成本分配(auxiliary production cost allocation) sB
'Z9  
　　期间,费用 Nx^r&pr  
　　成本控制程序(procedure of cost control) GZk
{tTv  
　　成本记录(cost entry, cost recorder cost agenda) O.^1r  
　　成本计算分批法(job costing method) BIeeu@p  
　　成本计算分步法 d|RDx;rl8  
　　直接人工成本差异(direct labor variance) i)mQ?Y#o  
　　成本控制方法(cost control method)