[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 0q-lyVZ^X  
　　股本 Share capital .Hqq!&  
　　已归还投资 Investment returned g1[BrT,  
　　利润分配-其他转入 Profit appropriation - other transfer in ,;w~ VZ4  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ZZo<0kDk  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "D_:`@V(  
　　利润分配-提取储备基金 Profit appropriation - reserve fund i^.eX VV/  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund AmDOv4  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Q> y!  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ez[x8M>  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends j;
_  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;iKtv+"  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Pm)*zdZ8  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares L@AFt)U  
　　期初未分配利润 Retained earnings, beginning of the year P* 0kz@  
　　资本公积-股本溢价 Capital surplus - share premium HOWpTu(  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <Y}m/-sD5  
　　资本公积-接受现金捐赠 Capital surplus - cash donation -;_"Y]#  
　　资本公积-股权投资准备 Capital surplus - investment reserve hwXsfh |  
　　资本公积-拨款转入 Capital surplus - subsidiary H<i!C|AF  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation C@`#@1X  
　　资本公积-其他 Capital surplus - others T{+a48,;  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "ufSHrZv  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -`\rDPGf  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve eQ/w Mr  
　　盈余公积-储备基金 Surplus reserve - reserve fund ~=OJCKv5(  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Lv%t*s2$/  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment *aCVkFp  
　　主营业务收入 Sales \z!lw  
　　主营业务成本 Cost of sales {q8|/{;  
　　主营业务税金及附加 Sales tax 
n)q8y0if  
　　营业费用 Operating expenses ~$T>,^K y  
　　管理费用 General and administrative expenses Lr*PbjQDIY  
　　财务费用 Financial expenses (b#M4ho*f  
　　投资收益 Investment income +CBN[/Z^i  
　　其他业务收入 Other operating income T2w4D!  
　　营业外收入 Non-operating income ff.k1%wr^  
　　补贴收入 Subsidy income er3~gm  
　　其他业务支出 Other operating expenses jH<Sf: Y(  
　　营业外支出 Non-operating expenses -Z,r\9d  
　　所得税 Income tax B;=Z^$%T  
　　直接人工成本差异(direct labor variance) h?n?3x!(  
　　直接材料成本差异(direct material variance) ^z)De+,!4  
　　在产品计价(work-in-process costing) >KrI}>!9r  
　　联产品成本计算(joint products costing) ] `x+wWe  
　　生产成本汇总程序(accumulation process of procluction cost) A)
n_ST0  
　　制造费用差异(manufacturing expenses variance) }9 \6!GY0  
　　实际成本与估计成本(actual cost and estimated cost) (!{*@?S  
　　工资费用分配(salary costs allocation) =h-EN_[  
　　成本曲线(cost curve) #btf|\D  
　　农业生产成本(agriculture production cost) 2H9hN4N  
　　原始成本和重置成本(original cost and replacement cost) O8\f]!O(  
　　工程施工成本 >@ 8'C"F  
　　直接成本与间接成本(direct cost and indirect cost) vf.MSk?~ar  
　　可控成本(controllable cost) \a;xJzc9  
　　制造费用分配(manufacturing expenses allocation) q6-o!>dLQ  
　　理论成本与应用成本(theory cost and practice cost) +0%r@hTv&>  
　　辅助生产成本分配(auxiliary production cost allocation) ]FVJQS2h  
　　期间,费用 AjcKz  
　　成本控制程序(procedure of cost control) =L#&`s@)_  
　　成本记录(cost entry, cost recorder cost agenda) ya~;Of5  
　　成本计算分批法(job costing method) R~a9}&  
　　成本计算分步法 L1!~T+%uQ  
　　直接人工成本差异(direct labor variance) AH'c:w]~  
　　成本控制方法(cost control method)