[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 '#.:%4  
　　股本 Share capital C"IP1N  
　　已归还投资 Investment returned Vy:ER  
　　利润分配-其他转入 Profit appropriation - other transfer in CFh&z^]PR  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve qt}[M|Q^r  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve u[jdYWQa  
　　利润分配-提取储备基金 Profit appropriation - reserve fund H\3CvFm  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~QsQ7SAs  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "A:wWb<
m  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit [VPqI~u5)  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 'ej{B0rE  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -7">A~c  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends z~oGd,  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !+M H?A  
　　期初未分配利润 Retained earnings, beginning of the year 9&W\BQ  
　　资本公积-股本溢价 Capital surplus - share premium 5Wi5`8m  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Hf %;FaJ=  
　　资本公积-接受现金捐赠 Capital surplus - cash donation " I@Z:[=2  
　　资本公积-股权投资准备 Capital surplus - investment reserve fXw%2wg  
　　资本公积-拨款转入 Capital surplus - subsidiary * qG=p`  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation U<r<$K  
　　资本公积-其他 Capital surplus - others ryx<^q  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve w'5~GhnP+  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve jq["z<V)x  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve j<+iL]b  
　　盈余公积-储备基金 Surplus reserve - reserve fund .#h]_%  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund |U^ ff^]  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment \FTvN  
　　主营业务收入 Sales ~pj9_I  
　　主营业务成本 Cost of sales !T0IMI  
　　主营业务税金及附加 Sales tax kozg8 `\]  
　　营业费用 Operating expenses !*|CIxk(  
　　管理费用 General and administrative expenses oUw-l_M]  
　　财务费用 Financial expenses jVRd[  
　　投资收益 Investment income (7ew&u\Li  
　　其他业务收入 Other operating income ~ilbW|s?=k  
　　营业外收入 Non-operating income HXdPKS4q  
　　补贴收入 Subsidy income m ]K.0E  
　　其他业务支出 Other operating expenses o D* '  
　　营业外支出 Non-operating expenses BJj~fNm1Zr  
　　所得税 Income tax XE$eHx3;  
　　直接人工成本差异(direct labor variance) 1}8e@`G0.]  
　　直接材料成本差异(direct material variance) v!F(DP.)Z  
　　在产品计价(work-in-process costing) 8d)F#  
　　联产品成本计算(joint products costing) G)43Y!  
　　生产成本汇总程序(accumulation process of procluction cost) 5Cy)#Z {  
　　制造费用差异(manufacturing expenses variance) <tF]>(|M  
　　实际成本与估计成本(actual cost and estimated cost) iMp)g %Ng  
　　工资费用分配(salary costs allocation) o JA58/  
　　成本曲线(cost curve) 5[gkGKkf_  
　　农业生产成本(agriculture production cost) Gs?W7}<$  
　　原始成本和重置成本(original cost and replacement cost) RV(}\JU  
　　工程施工成本 *=/XlSWF  
　　直接成本与间接成本(direct cost and indirect cost) jSYj+k  
　　可控成本(controllable cost) cR5<.$aY  
　　制造费用分配(manufacturing expenses allocation) Z^ fF^3x  
　　理论成本与应用成本(theory cost and practice cost) LOida#R  
　　辅助生产成本分配(auxiliary production cost allocation) yl'~H;su  
　　期间,费用 FxZ\)Y  
　　成本控制程序(procedure of cost control) TVFGonVY  
　　成本记录(cost entry, cost recorder cost agenda) ?|hzAF"U  
　　成本计算分批法(job costing method) N'`*#UI+  
　　成本计算分步法 -~(0:@o ;  
　　直接人工成本差异(direct labor variance) R9CAw>s  
　　成本控制方法(cost control method)