[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 n{*A<-v L  
　　股本 Share capital 7T69tQZ<  
　　已归还投资 Investment returned (&o|}"kRq  
　　利润分配-其他转入 Profit appropriation - other transfer in m#Y[EPF=|  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve td!Y
wN*  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve >~}}*y p  
　　利润分配-提取储备基金 Profit appropriation - reserve fund kac -@  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3[*x'"Q;H  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .ri?p:a}w  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit OCN:{  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends F2) \%HR  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve )x&4 Q=  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends P*!~Z*"  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `ElJL{Rn  
　　期初未分配利润 Retained earnings, beginning of the year -`cNRd 0n  
　　资本公积-股本溢价 Capital surplus - share premium QHHj.ZY  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]K-B#D{P  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Xs Ey8V  
　　资本公积-股权投资准备 Capital surplus - investment reserve P[K42mm  
　　资本公积-拨款转入 Capital surplus - subsidiary N2uTWT>  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 49!(Sa_]j  
　　资本公积-其他 Capital surplus - others fG"4\A  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve a/Ik^:>m  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve AMe_
D  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve BbG=vy8'l  
　　盈余公积-储备基金 Surplus reserve - reserve fund F9J9zs*,  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund M2Zk1Z  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment rD!UP1Nb  
　　主营业务收入 Sales <Kk[^.7C;  
　　主营业务成本 Cost of sales (nnIRN<}$  
　　主营业务税金及附加 Sales tax }$oZZKS  
　　营业费用 Operating expenses 1 ~s$<  
　　管理费用 General and administrative expenses LZ4Z]!V  
　　财务费用 Financial expenses LL%s$>c65A  
　　投资收益 Investment income OI)U c .  
　　其他业务收入 Other operating income wDt9Lf O  
　　营业外收入 Non-operating income G\C>fwrP_  
　　补贴收入 Subsidy income -Gj."ks
  
　　其他业务支出 Other operating expenses _edT+r>+  
　　营业外支出 Non-operating expenses 7<zI'^l  
　　所得税 Income tax Ih_=yk  
　　直接人工成本差异(direct labor variance) [pzo[0G 'v  
　　直接材料成本差异(direct material variance) >>.4@  
　　在产品计价(work-in-process costing) 7J|eL yj  
　　联产品成本计算(joint products costing) ;~"#aL50fe  
　　生产成本汇总程序(accumulation process of procluction cost) rPx:o}&<  
　　制造费用差异(manufacturing expenses variance) a=r^?q'/  
　　实际成本与估计成本(actual cost and estimated cost) |>dqZ_)v  
　　工资费用分配(salary costs allocation) '/GZ/$a_l  
　　成本曲线(cost curve) gE$@:j  
　　农业生产成本(agriculture production cost) "ZR^w5  
　　原始成本和重置成本(original cost and replacement cost) {SwvUWOf"  
　　工程施工成本 *kq>Z 06'i  
　　直接成本与间接成本(direct cost and indirect cost) ."h>I @MH  
　　可控成本(controllable cost) J%1 2Ey@6  
　　制造费用分配(manufacturing expenses allocation) Lw<%?F (  
　　理论成本与应用成本(theory cost and practice cost) I,7n-G_'  
　　辅助生产成本分配(auxiliary production cost allocation) dk.VH!uVb  
　　期间,费用  t@+z r3  
　　成本控制程序(procedure of cost control) zuYz"- (L  
　　成本记录(cost entry, cost recorder cost agenda) 9 t"/@CH{  
　　成本计算分批法(job costing method) *3h!&.zm  
　　成本计算分步法
MuP&m{  
　　直接人工成本差异(direct labor variance) gPY Cw?zQ  
　　成本控制方法(cost control method)