[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 ; qQ* p  
　　股本 Share capital |5;: 3K+
 
　　已归还投资 Investment returned ,4OH9-Q1  
　　利润分配-其他转入 Profit appropriation - other transfer in Ai~j q  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve y3,'1^lA  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve MnQ4,+ji-  
　　利润分配-提取储备基金 Profit appropriation - reserve fund lCX*Q{s22  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund J%:D%=9 )  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )6t=Bel  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit `veq /!  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 68!W~%?pR  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve vg.K-"yQW  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends iE}Lw&x  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8Hf:yG,  
　　期初未分配利润 Retained earnings, beginning of the year 19g-#H!  
　　资本公积-股本溢价 Capital surplus - share premium cl'#nLPz;  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve q#6K'
=AC  
　　资本公积-接受现金捐赠 Capital surplus - cash donation FxkxV GZ"  
　　资本公积-股权投资准备 Capital surplus - investment reserve b:c$EPK  
　　资本公积-拨款转入 Capital surplus - subsidiary Yp;6.\Z8[  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation dw"Tv~  
　　资本公积-其他 Capital surplus - others gdx2&~  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve a%IJ8t+mn  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve (L2:|1P )  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve >$g+Gx\v4  
　　盈余公积-储备基金 Surplus reserve - reserve fund bMrR  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund }(yX$ 3?`  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment fbjT"jSzw  
　　主营业务收入 Sales Q!T+Jc9N  
　　主营业务成本 Cost of sales #C`IfP./  
　　主营业务税金及附加 Sales tax 0wA?.~ L  
　　营业费用 Operating expenses l>J>?b=x"[  
　　管理费用 General and administrative expenses KiaQ^[/q  
　　财务费用 Financial expenses Wpdn^=dhL  
　　投资收益 Investment income \nKpJ9!  
　　其他业务收入 Other operating income d.)%C]W{  
　　营业外收入 Non-operating income iVQ)hsW/  
　　补贴收入 Subsidy income ({5`C dVi  
　　其他业务支出 Other operating expenses F4#^jat{  
　　营业外支出 Non-operating expenses F.DR
Gi.i  
　　所得税 Income tax E[nJ'h<h  
　　直接人工成本差异(direct labor variance) "h84D&V  
　　直接材料成本差异(direct material variance) MIn6p  
　　在产品计价(work-in-process costing) `\]gNn'Q  
　　联产品成本计算(joint products costing) L+]|-L`S  
　　生产成本汇总程序(accumulation process of procluction cost) 6z-&Zu7@  
　　制造费用差异(manufacturing expenses variance) $7'K]'UJXO  
　　实际成本与估计成本(actual cost and estimated cost) d$;1%rRj8  
　　工资费用分配(salary costs allocation) <jk.9$\$A  
　　成本曲线(cost curve) 
i
+Fk  
　　农业生产成本(agriculture production cost) +J+[fbqX  
　　原始成本和重置成本(original cost and replacement cost) (pud`@D;[  
　　工程施工成本 zg[.Pws:E  
　　直接成本与间接成本(direct cost and indirect cost) op|:XLR5  
　　可控成本(controllable cost) 5{.g~3"  
　　制造费用分配(manufacturing expenses allocation) P
AcbC|y  
　　理论成本与应用成本(theory cost and practice cost) Ia'm9Z *  
　　辅助生产成本分配(auxiliary production cost allocation) |nu)=Ag  
　　期间,费用 'y? HF@NJ  
　　成本控制程序(procedure of cost control) vp_$Ft-R  
　　成本记录(cost entry, cost recorder cost agenda) Fb^Ae6/i  
　　成本计算分批法(job costing method) GQvJj4LJp  
　　成本计算分步法 8K;wX%_,  
　　直接人工成本差异(direct labor variance) [? 1m6u;  
　　成本控制方法(cost control method)