[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 o4WDh@d5S  
　　股本 Share capital noj0F::m`j  
　　已归还投资 Investment returned lU]nd[x  
　　利润分配-其他转入 Profit appropriation - other transfer in 4<v&S2Yq  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve x?<FJ"8"k  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Vjpy~iP4B  
　　利润分配-提取储备基金 Profit appropriation - reserve fund %z$#6?OK^  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Dha1/g1q  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund NxILRKwO  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit "r2 r  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends fV~[;e;U.  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6L
~n.5B~o  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends fN2lLn9/u  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 5:?!=<=  
　　期初未分配利润 Retained earnings, beginning of the year 2`-Bs  
　　资本公积-股本溢价 Capital surplus - share premium zT{VE+=  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 19] E 5'AI  
　　资本公积-接受现金捐赠 Capital surplus - cash donation }-2|XD%]  
　　资本公积-股权投资准备 Capital surplus - investment reserve ugBCBr  
　　资本公积-拨款转入 Capital surplus - subsidiary !'I8:v&D  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation |vC~HJpuv'  
　　资本公积-其他 Capital surplus - others (h `V+  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve z(~_AN M4,  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve W%Fv p;\`  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve +cRn%ioVi  
　　盈余公积-储备基金 Surplus reserve - reserve fund ptaKf4P^r  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1E$|~   
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment uw8f ~:LT  
　　主营业务收入 Sales p K$`$H
 
　　主营业务成本 Cost of sales e}W)LPR!  
　　主营业务税金及附加 Sales tax k;W XB|k  
　　营业费用 Operating expenses &e3.:[~_?  
　　管理费用 General and administrative expenses _VXN#
@y  
　　财务费用 Financial expenses yDh6KUK  
　　投资收益 Investment income 2Z%O7V~u  
　　其他业务收入 Other operating income 7-A2_!_x{  
　　营业外收入 Non-operating income  AOx[  
　　补贴收入 Subsidy income v-Sd*(6  
　　其他业务支出 Other operating expenses ,"ql5Q4  
　　营业外支出 Non-operating expenses 5LMw?P.<  
　　所得税 Income tax i@'dH3-kO  
　　直接人工成本差异(direct labor variance) W_ZJ0GuE(  
　　直接材料成本差异(direct material variance) F:ELPs4"  
　　在产品计价(work-in-process costing) L:x-%m%w  
　　联产品成本计算(joint products costing) 3gf1ownC  
　　生产成本汇总程序(accumulation process of procluction cost) S,=| AD  
　　制造费用差异(manufacturing expenses variance) ?h2}#wg  
　　实际成本与估计成本(actual cost and estimated cost) 'B} qZCy W  
　　工资费用分配(salary costs allocation) WF"k[2  
　　成本曲线(cost curve) _vZOZKS+  
　　农业生产成本(agriculture production cost) )`} :8y?  
　　原始成本和重置成本(original cost and replacement cost) yDS4h(^  
　　工程施工成本 1YMh1+1  
　　直接成本与间接成本(direct cost and indirect cost) x)VJFuqy  
　　可控成本(controllable cost) y?# Loe  
　　制造费用分配(manufacturing expenses allocation) i mM_H;-X  
　　理论成本与应用成本(theory cost and practice cost) !&\INl-Z  
　　辅助生产成本分配(auxiliary production cost allocation) i6N',&jFU  
　　期间,费用 2?i7
UvV  
　　成本控制程序(procedure of cost control) QSj]Z A  
　　成本记录(cost entry, cost recorder cost agenda) ItCv.yv35  
　　成本计算分批法(job costing method) 92-I~ !d  
　　成本计算分步法 Y^]rMK/;  
　　直接人工成本差异(direct labor variance) ?%kV?eu'  
　　成本控制方法(cost control method)