[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 9;;]q?*  
　　股本 Share capital ^K1~eb*K  
　　已归还投资 Investment returned K|P9uH D  
　　利润分配-其他转入 Profit appropriation - other transfer in xMO[3D&D  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve SaX,^_GY  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0:7v/S!:  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ,n /SDEL  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund IN]` lJ  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2tg/S=t}  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit [qO5~E`;  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends y@2vY[)3s  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4eDmLC"Y *  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `2 %eDFZ  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "u3fs2  
　　期初未分配利润 Retained earnings, beginning of the year P>yG/:
W;  
　　资本公积-股本溢价 Capital surplus - share premium r_!{!i3 B  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -52@%uB  
　　资本公积-接受现金捐赠 Capital surplus - cash donation E-5ij,bHv3  
　　资本公积-股权投资准备 Capital surplus - investment reserve |IyM"UH  
　　资本公积-拨款转入 Capital surplus - subsidiary :V5!C$QV  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation CWobvR)e  
　　资本公积-其他 Capital surplus - others 8.q13t!D  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;L\!g%a   
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve T2/v}  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8M".o n  
　　盈余公积-储备基金 Surplus reserve - reserve fund \S|VkPv  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund JN;TGtB^p  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment *Dd(+NI  
　　主营业务收入 Sales B^_$ hJncc  
　　主营业务成本 Cost of sales =DmPPl{  
　　主营业务税金及附加 Sales tax #2ZrdD"5kQ  
　　营业费用 Operating expenses ~x+:44*  
　　管理费用 General and administrative expenses 'AAF/9  
　　财务费用 Financial expenses @SF")j|  
　　投资收益 Investment income ?vL^:f["  
　　其他业务收入 Other operating income FEm1^X#]  
　　营业外收入 Non-operating income "W,"qFx  
　　补贴收入 Subsidy income &\WkJ}&PnA  
　　其他业务支出 Other operating expenses )|59FOWg  
　　营业外支出 Non-operating expenses 4:
%El+,_Y  
　　所得税 Income tax kcma /d  
　　直接人工成本差异(direct labor variance) Ca`/
t8=  
　　直接材料成本差异(direct material variance) Kc-A-P &Ry  
　　在产品计价(work-in-process costing) Muc*?wB`  
　　联产品成本计算(joint products costing) ^,ZvKA"}+/  
　　生产成本汇总程序(accumulation process of procluction cost) 2S7H_
qo$  
　　制造费用差异(manufacturing expenses variance) 3LmBV\["  
　　实际成本与估计成本(actual cost and estimated cost) I2Or& _  
　　工资费用分配(salary costs allocation) fd,}YAiX  
　　成本曲线(cost curve) ;k63RNT,M&  
　　农业生产成本(agriculture production cost) {8>_,z^P)  
　　原始成本和重置成本(original cost and replacement cost) ~NxoF  
　　工程施工成本 fO^EMy\  
　　直接成本与间接成本(direct cost and indirect cost) x9{Sl[2&  
　　可控成本(controllable cost) =`7)X\i@z  
　　制造费用分配(manufacturing expenses allocation) Tg{dIh.Q~O  
　　理论成本与应用成本(theory cost and practice cost) o<Rxt *B  
　　辅助生产成本分配(auxiliary production cost allocation) %;"B;~  
　　期间,费用 s6eq?1l3  
　　成本控制程序(procedure of cost control) dTU.XgX)1^  
　　成本记录(cost entry, cost recorder cost agenda) 4o)\DB?!  
　　成本计算分批法(job costing method) HpjIp.  
　　成本计算分步法 x/jN&;"/  
　　直接人工成本差异(direct labor variance) [u9S+:7"  
　　成本控制方法(cost control method)