[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 c,,(s{1  
　　股本 Share capital hpBn_  
　　已归还投资 Investment returned yhsbso,5 a  
　　利润分配-其他转入 Profit appropriation - other transfer in XS_Ib\-50  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (>,}C/-UG  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4qKMnYR  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ^ZD0rp(l  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund cx
_$`H  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund gw^X-  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit @xkI?vK6  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?y|8bw<  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
U|jip1\  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]vQU(@+I  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares G0mvrc- (  
　　期初未分配利润 Retained earnings, beginning of the year [+3~wpU(p  
　　资本公积-股本溢价 Capital surplus - share premium s~b!3l`gu  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve j"4]iI+{"  
　　资本公积-接受现金捐赠 Capital surplus - cash donation %7SGQE#W_~  
　　资本公积-股权投资准备 Capital surplus - investment reserve XTKAy;'5  
　　资本公积-拨款转入 Capital surplus - subsidiary 0ZJN<AzbA  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation J,_IHzO~Z  
　　资本公积-其他 Capital surplus - others 3;er.SF
u{  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve m^%Xl@V:c-  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve b|-7EI>l9  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve xN>+!&3%w  
　　盈余公积-储备基金 Surplus reserve - reserve fund A5 <T7~U  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund "tUc  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment (jtkY_  
　　主营业务收入 Sales IuOQX}  
　　主营业务成本 Cost of sales ZK?:w^Z  
　　主营业务税金及附加 Sales tax E>L_$J-A-  
　　营业费用 Operating expenses 9oA-Swc[  
　　管理费用 General and administrative expenses @D2KDV3'  
　　财务费用 Financial expenses Y}hz UKJ  
　　投资收益 Investment income F m$;p6&j  
　　其他业务收入 Other operating income [h@MA
|  
　　营业外收入 Non-operating income rCn"{.rI  
　　补贴收入 Subsidy income ;_D5]kl`  
　　其他业务支出 Other operating expenses jx- 8%dxtZ  
　　营业外支出 Non-operating expenses K/D,sH!  
　　所得税 Income tax M
tXd}/  
　　直接人工成本差异(direct labor variance) Mb\[` 4z  
　　直接材料成本差异(direct material variance) ;o?Wn=J  
　　在产品计价(work-in-process costing) =G-u "QJ6  
　　联产品成本计算(joint products costing) 3=Va0}#&  
　　生产成本汇总程序(accumulation process of procluction cost) n||!/u)*  
　　制造费用差异(manufacturing expenses variance) .9u,54t  
　　实际成本与估计成本(actual cost and estimated cost) >YP ]IQ  
　　工资费用分配(salary costs allocation) V~ [I /Vi  
　　成本曲线(cost curve) _^Lg}@t  
　　农业生产成本(agriculture production cost) w*qmC<D$A  
　　原始成本和重置成本(original cost and replacement cost) SO}en[()O  
　　工程施工成本 L}.V` v{zc  
　　直接成本与间接成本(direct cost and indirect cost) 1`@rAA>h'  
　　可控成本(controllable cost) Fwfe5`9'  
　　制造费用分配(manufacturing expenses allocation) 90]{4]y;  
　　理论成本与应用成本(theory cost and practice cost) QAK.Qk?Qu  
　　辅助生产成本分配(auxiliary production cost allocation) ^J7g)j3  
　　期间,费用 d+Bz pS@p  
　　成本控制程序(procedure of cost control) hP]zC1s  
　　成本记录(cost entry, cost recorder cost agenda) liG3   
　　成本计算分批法(job costing method) WgC*bp{  
　　成本计算分步法 dD}!E  
　　直接人工成本差异(direct labor variance) ey3;rY1  
　　成本控制方法(cost control method)