[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 ^G15]Pyw  
　　股本 Share capital 9v^MZ^Y{  
　　已归还投资 Investment returned 9hcZbM]  
　　利润分配-其他转入 Profit appropriation - other transfer in ~W!sxM5(*  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #qHo+M$"  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve UAa2oY&  
　　利润分配-提取储备基金 Profit appropriation - reserve fund PZQ}G*p3  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund P*
G&pitT  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund y!!p:3  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit U1B5
gjN  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends A2]N :=  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]
kR 93  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^oM*f{9  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z|E( !"zE9  
　　期初未分配利润 Retained earnings, beginning of the year H=EvT'g  
　　资本公积-股本溢价 Capital surplus - share premium !DD|dVA{  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve C)Mh  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 6MF%$K3  
　　资本公积-股权投资准备 Capital surplus - investment reserve 8xlj:5;(w  
　　资本公积-拨款转入 Capital surplus - subsidiary ?$9C[Kw`  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Jo_h?{"L{  
　　资本公积-其他 Capital surplus - others P$\(Bd\76  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve RytQNwv3  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +Nyx2(g<m  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve #|)GarDG  
　　盈余公积-储备基金 Surplus reserve - reserve fund |0BmEF  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund  !1;DRF  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment s+9q:  
　　主营业务收入 Sales {V,rWg  
　　主营业务成本 Cost of sales .F&\xa{  
　　主营业务税金及附加 Sales tax F(:+[$)  
　　营业费用 Operating expenses Gb\}e}TB[  
　　管理费用 General and administrative expenses 76(&O  
　　财务费用 Financial expenses '3aDvV0  
　　投资收益 Investment income uG~%/7Qt{  
　　其他业务收入 Other operating income IYb@@Jzo  
　　营业外收入 Non-operating income a'rN&*P  
　　补贴收入 Subsidy income >i-cR4=LL{  
　　其他业务支出 Other operating expenses qVx0VR1:  
　　营业外支出 Non-operating expenses 1P@&xcvS\  
　　所得税 Income tax Cj,fP[p#7  
　　直接人工成本差异(direct labor variance) 1vu=2|QN  
　　直接材料成本差异(direct material variance) %#Fd0L  
　　在产品计价(work-in-process costing) >DpnIWn  
　　联产品成本计算(joint products costing) e=QnGT*b5  
　　生产成本汇总程序(accumulation process of procluction cost) c"v#d9  
　　制造费用差异(manufacturing expenses variance) ' w!o!_T6  
　　实际成本与估计成本(actual cost and estimated cost) aa8WRf  
　　工资费用分配(salary costs allocation) #P<v[O/rA  
　　成本曲线(cost curve) Hi|'  
　　农业生产成本(agriculture production cost) esWgYAc3{  
　　原始成本和重置成本(original cost and replacement cost) y;3vr1?  
　　工程施工成本 Xq 1n1_Z  
　　直接成本与间接成本(direct cost and indirect cost) {eMu"<  
　　可控成本(controllable cost) xLPyV&j-  
　　制造费用分配(manufacturing expenses allocation) :TxfkicN\  
　　理论成本与应用成本(theory cost and practice cost) eZk [6H  
　　辅助生产成本分配(auxiliary production cost allocation) 7JQ5OC3  
　　期间,费用 IX,/ZOZ|  
　　成本控制程序(procedure of cost control) o *S"`_  
　　成本记录(cost entry, cost recorder cost agenda) \M'b%  
　　成本计算分批法(job costing method) 8(\Az5%  
　　成本计算分步法 2(
Vm0E  
　　直接人工成本差异(direct labor variance) ; P&Ka  
　　成本控制方法(cost control method)