[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 ;:e,C@Fm  
　　股本 Share capital j d81E  
　　已归还投资 Investment returned B)Q'a3d#  
　　利润分配-其他转入 Profit appropriation - other transfer in 2DC#P X)i  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 8Cqs@<r4Od  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |@g1|OWd|  
　　利润分配-提取储备基金 Profit appropriation - reserve fund I B6]Wj  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund QLUe{@ivc  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Td F<  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ~JNuy"8  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends \S<5b&G  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;dFe >`~  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $ vjmW! O  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <M7*N.  
　　期初未分配利润 Retained earnings, beginning of the year S }n;..{  
　　资本公积-股本溢价 Capital surplus - share premium []]3"n  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _-&.=3\1  
　　资本公积-接受现金捐赠 Capital surplus - cash donation L&N"&\K2U  
　　资本公积-股权投资准备 Capital surplus - investment reserve flB,
_  
　　资本公积-拨款转入 Capital surplus - subsidiary 9vbh5xX   
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6-=_i)kzq  
　　资本公积-其他 Capital surplus - others =R'v]SXj  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;9PM?Iy[  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 'JMa2/7CG  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve CN=&Je%I  
　　盈余公积-储备基金 Surplus reserve - reserve fund H+;wnI>@  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund C#~MR+;  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment HIq1/)  
　　主营业务收入 Sales W =zG  
　　主营业务成本 Cost of sales cBI)?  
　　主营业务税金及附加 Sales tax t4IJ%#22  
　　营业费用 Operating expenses S2R[vB4).  
　　管理费用 General and administrative expenses ,2TqzU;  
　　财务费用 Financial expenses [KH?5C  
　　投资收益 Investment income {Pb^Lf >  
　　其他业务收入 Other operating income (OqJet2{
+  
　　营业外收入 Non-operating income >.iw8#l  
　　补贴收入 Subsidy income iW?9oe  
　　其他业务支出 Other operating expenses RNdnlD#P  
　　营业外支出 Non-operating expenses +I<Sq_-  
　　所得税 Income tax T,uIA]  
　　直接人工成本差异(direct labor variance) DH !Br  
　　直接材料成本差异(direct material variance) OD]J@m  
　　在产品计价(work-in-process costing) FZnHG;af  
　　联产品成本计算(joint products costing) )!d1<p3  
　　生产成本汇总程序(accumulation process of procluction cost) doc  
　　制造费用差异(manufacturing expenses variance) w4'K2 7  
　　实际成本与估计成本(actual cost and estimated cost) ?X'* p<`  
　　工资费用分配(salary costs allocation) 5gD)2Q6  
　　成本曲线(cost curve) ^I{]Um:  
　　农业生产成本(agriculture production cost) {{3H\ rR  
　　原始成本和重置成本(original cost and replacement cost) &%X J
f~IQ  
　　工程施工成本  W6O.E  
　　直接成本与间接成本(direct cost and indirect cost) 1J"9r7\  
　　可控成本(controllable cost) %20-^&zZ  
　　制造费用分配(manufacturing expenses allocation) `5-#M/J  
　　理论成本与应用成本(theory cost and practice cost)  ^qqHq  
　　辅助生产成本分配(auxiliary production cost allocation) JJ ?ri,  
　　期间,费用 zt2-w/[Q  
　　成本控制程序(procedure of cost control) l _O~v?  
　　成本记录(cost entry, cost recorder cost agenda) E ZKz-}  
　　成本计算分批法(job costing method) #`4^zU)  
　　成本计算分步法 l :Nxl  
　　直接人工成本差异(direct labor variance) 0NtsFPO  
　　成本控制方法(cost control method)