[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 x1@,k=qrd  
　　股本 Share capital Ku[q#_7  
　　已归还投资 Investment returned [G_ ;78  
　　利润分配-其他转入 Profit appropriation - other transfer in fzJiW@-T  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve H:G``Vq;0m  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve =oSD)z1c?x  
　　利润分配-提取储备基金 Profit appropriation - reserve fund [J2evi?  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 02]HwsvZ  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 5RT#H0/+  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit (Yy#:r ;U  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends L' wR$  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %w&+o.k/  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /Z2u0jNArP  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares {MtJP:8Jp  
　　期初未分配利润 Retained earnings, beginning of the year b'O/u."O  
　　资本公积-股本溢价 Capital surplus - share premium 9O- otAGM  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Mc?_2<u-  
　　资本公积-接受现金捐赠 Capital surplus - cash donation /[/L%;a'p  
　　资本公积-股权投资准备 Capital surplus - investment reserve  l7t  
　　资本公积-拨款转入 Capital surplus - subsidiary ^iH[ 22b4  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Aw7N'0K9UN  
　　资本公积-其他 Capital surplus - others ;1~n |IY  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *L<E
GFP  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve E?]$Y[KJKs  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 'l < #;{  
　　盈余公积-储备基金 Surplus reserve - reserve fund `C4(C4u  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund |21VOPBS  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment .nY}_&  
　　主营业务收入 Sales BiU>h.4=\(  
　　主营业务成本 Cost of sales i6bU
JtL  
　　主营业务税金及附加 Sales tax |K.I%B  
　　营业费用 Operating expenses Af\@J6viF7  
　　管理费用 General and administrative expenses 5B%KiE&p  
　　财务费用 Financial expenses OTYkJEC8\N  
　　投资收益 Investment income 5]G%MB/|$  
　　其他业务收入 Other operating income U>n[R/~]  
　　营业外收入 Non-operating income 5xc e1 [  
　　补贴收入 Subsidy income m2m ;|rr  
　　其他业务支出 Other operating expenses RSAGSGp  
　　营业外支出 Non-operating expenses J[}j8x?r  
　　所得税 Income tax 0s8fF"$  
　　直接人工成本差异(direct labor variance) N(i.E5&9  
　　直接材料成本差异(direct material variance) GYtgw9 "Y  
　　在产品计价(work-in-process costing) *lDVV,T'}w  
　　联产品成本计算(joint products costing) PC5$TJnj3  
　　生产成本汇总程序(accumulation process of procluction cost) 1#L%Q(G  
　　制造费用差异(manufacturing expenses variance) U^}7DJ  
　　实际成本与估计成本(actual cost and estimated cost) l>|scs;TI  
　　工资费用分配(salary costs allocation) w!`e!}  
　　成本曲线(cost curve) |QZ E  
　　农业生产成本(agriculture production cost) 6# bTlmcg  
　　原始成本和重置成本(original cost and replacement cost) [$} \Gv  
　　工程施工成本 +6:
  
　　直接成本与间接成本(direct cost and indirect cost) a,fcK
e&B  
　　可控成本(controllable cost) (<.\v@7HC  
　　制造费用分配(manufacturing expenses allocation) {*;K>%r\o  
　　理论成本与应用成本(theory cost and practice cost) g\B ? |%  
　　辅助生产成本分配(auxiliary production cost allocation) F^.]g@g.|  
　　期间,费用 O\!'Ds+gX  
　　成本控制程序(procedure of cost control) &CQ28WG X  
　　成本记录(cost entry, cost recorder cost agenda) P\@kqf~pC  
　　成本计算分批法(job costing method) %4R1rUrgt|  
　　成本计算分步法 aY4v'[  
　　直接人工成本差异(direct labor variance) <0Y<9+g!  
　　成本控制方法(cost control method)