[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 v#Cz&j  
　　股本 Share capital ({;P#qCX  
　　已归还投资 Investment returned (lyt"Ty  
　　利润分配-其他转入 Profit appropriation - other transfer in *r)zBr  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve wMlf3Uz  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 9;E%U2T7  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 9f\aoVX  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 47)+'`  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {AU` }*5  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 8ktjDs$=.:  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Nz(c"3T;  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve QLn5#x~xb  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Jcwh|w9D8  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @+0@BO12  
　　期初未分配利润 Retained earnings, beginning of the year .u&&H_ UmE  
　　资本公积-股本溢价 Capital surplus - share premium SQO>}#qm  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve "e1{V8 4  
　　资本公积-接受现金捐赠 Capital surplus - cash donation |'V<>v.v  
　　资本公积-股权投资准备 Capital surplus - investment reserve ]p4`7@@)*  
　　资本公积-拨款转入 Capital surplus - subsidiary f7EIDFX>pt  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6=Y3(#Ddt  
　　资本公积-其他 Capital surplus - others [?|l X$<  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve TTA{#[=7  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1M%{Uqsd-  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve kcq9p2zKv  
　　盈余公积-储备基金 Surplus reserve - reserve fund F]K$u<U  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund D\45l  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment <;$Sa's,LE  
　　主营业务收入 Sales 8k
+q7  
　　主营业务成本 Cost of sales WL IDw@fv  
　　主营业务税金及附加 Sales tax p\\P50(-  
　　营业费用 Operating expenses r+{!@`dYi  
　　管理费用 General and administrative expenses nhVK?  
　　财务费用 Financial expenses Dg9--wI}I9  
　　投资收益 Investment income mJ6t.%' d  
　　其他业务收入 Other operating income ~>}dse  
　　营业外收入 Non-operating income ^F0k2
pB  
　　补贴收入 Subsidy income }$&T O$LX  
　　其他业务支出 Other operating expenses wf~5lpI[  
　　营业外支出 Non-operating expenses }AMYU>YE =  
　　所得税 Income tax dK0}% ]i3#  
　　直接人工成本差异(direct labor variance) zumR(<l  
　　直接材料成本差异(direct material variance) bik] JIM  
　　在产品计价(work-in-process costing) ND9n1WZ&x  
　　联产品成本计算(joint products costing) N27K  
　　生产成本汇总程序(accumulation process of procluction cost) E >l#0Zw  
　　制造费用差异(manufacturing expenses variance) 3oppV_^JdT  
　　实际成本与估计成本(actual cost and estimated cost) uZqu xu.  
　　工资费用分配(salary costs allocation) 3<KZ.hr  
　　成本曲线(cost curve) CO:m]oj  
　　农业生产成本(agriculture production cost) Y5h)l<P>B  
　　原始成本和重置成本(original cost and replacement cost) vc>^.#7
 
　　工程施工成本 q_9N+-?{7  
　　直接成本与间接成本(direct cost and indirect cost) FT3,k&i  
　　可控成本(controllable cost) fw(j6:p  
　　制造费用分配(manufacturing expenses allocation) W G3mQ\k  
　　理论成本与应用成本(theory cost and practice cost) {Gk}3u/  
　　辅助生产成本分配(auxiliary production cost allocation) |*]X\UE  
　　期间,费用 O)$N}V0  
　　成本控制程序(procedure of cost control) ]Vf8mkDGO  
　　成本记录(cost entry, cost recorder cost agenda) tKs4}vW  
　　成本计算分批法(job costing method) eu}:Wg2  
　　成本计算分步法 ?j&~vy= T  
　　直接人工成本差异(direct labor variance)  2#$}yP~  
　　成本控制方法(cost control method)