[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 y0* rY  
　　股本 Share capital Z>rY9VvWD  
　　已归还投资 Investment returned 2B,O
/3y  
　　利润分配-其他转入 Profit appropriation - other transfer in ScPVjqG2{  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #oUNF0L@6  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve zCx4DN`  
　　利润分配-提取储备基金 Profit appropriation - reserve fund %$!3Pbui  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund t[^$F,  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ?"B]"%M&  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit [,zq  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends }#XFa#  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve GtA`0B  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends =
6%oW2E\  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares f[^f/jGm  
　　期初未分配利润 Retained earnings, beginning of the year OZ[YB  
　　资本公积-股本溢价 Capital surplus - share premium ',+yD9 @  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve X\|!  
　　资本公积-接受现金捐赠 Capital surplus - cash donation u^80NR  
　　资本公积-股权投资准备 Capital surplus - investment reserve rd%%NnT"  
　　资本公积-拨款转入 Capital surplus - subsidiary zsFzg.$3&  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation mB?x_6#d9  
　　资本公积-其他 Capital surplus - others o5 L^   
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve W'lqNOX[v  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "W|A^@r}  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3*b5V<}'|  
　　盈余公积-储备基金 Surplus reserve - reserve fund bF'rK'',  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund zZ5:)YiW-  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment tXD$HeBB?  
　　主营业务收入 Sales %,$n^{v  
　　主营业务成本 Cost of sales Fnw:alWr  
　　主营业务税金及附加 Sales tax %bW_,b  
　　营业费用 Operating expenses .HqFdsm  
　　管理费用 General and administrative expenses ZCiCZ)oc  
　　财务费用 Financial expenses r"h;JC/&<T  
　　投资收益 Investment income 9"[;ld<  
　　其他业务收入 Other operating income E~'mxx~i  
　　营业外收入 Non-operating income vvoxK0  
　　补贴收入 Subsidy income UO/sv2CN  
　　其他业务支出 Other operating expenses }f}.>B0#  
　　营业外支出 Non-operating expenses `8: 0x?X  
　　所得税 Income tax bDI%}k9#  
　　直接人工成本差异(direct labor variance) f:T?oR>2  
　　直接材料成本差异(direct material variance) >DqF>w.1  
　　在产品计价(work-in-process costing) 0XHQ5+"8  
　　联产品成本计算(joint products costing) N.F5)04  
　　生产成本汇总程序(accumulation process of procluction cost) eI #Gx_mg  
　　制造费用差异(manufacturing expenses variance) {Kz
,_bo  
　　实际成本与估计成本(actual cost and estimated cost) j0jl$^  
　　工资费用分配(salary costs allocation) ,$P,x  
　　成本曲线(cost curve) sV^:
u^  
　　农业生产成本(agriculture production cost) !3ggQG!e  
　　原始成本和重置成本(original cost and replacement cost) nB[-KS  
　　工程施工成本 l'@-?p(Vuw  
　　直接成本与间接成本(direct cost and indirect cost) 8`Ya7c>  
　　可控成本(controllable cost) /?\3%<vn  
　　制造费用分配(manufacturing expenses allocation) 9>""x
t
 
　　理论成本与应用成本(theory cost and practice cost) .R9Z$Kbq  
　　辅助生产成本分配(auxiliary production cost allocation) iCt.rr~;V  
　　期间,费用 Ucj?$=  
　　成本控制程序(procedure of cost control) D:)Wr, 26  
　　成本记录(cost entry, cost recorder cost agenda) :|7#D,2  
　　成本计算分批法(job costing method) zM0NRERi  
　　成本计算分步法 @NHh-&;w  
　　直接人工成本差异(direct labor variance) y4V:)@P  
　　成本控制方法(cost control method)