[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;Zd!@d  
　　股本 Share capital n9s iX  
　　已归还投资 Investment returned B2ec@]uD`  
　　利润分配-其他转入 Profit appropriation - other transfer in 9Vf1Xz  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve E}ZJ)V7  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]KJj6xn  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ~jsLqY*(+  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Ge<nxl<Bd  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund a.z;t8  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit g(4xC7xK6  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends KgR<E  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -+O 9<3ly  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~}<DG1!  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ZI=v.wa  
　　期初未分配利润 Retained earnings, beginning of the year q/n,,!  
　　资本公积-股本溢价 Capital surplus - share premium GQ |Mr{.;  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \G-KplKS  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Q
~T$N  
　　资本公积-股权投资准备 Capital surplus - investment reserve 9*a=iL*Nw  
　　资本公积-拨款转入 Capital surplus - subsidiary ?Ae ven  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation KIWe@e  
　　资本公积-其他 Capital surplus - others '}$Dgp6e  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )wNP( @$L  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $LU"?aAW  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve t]-5 ]oI  
　　盈余公积-储备基金 Surplus reserve - reserve fund |DsnNk0c
 
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0'IBN}  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment *BR^U$,e  
　　主营业务收入 Sales @*sWu_-Y%  
　　主营业务成本 Cost of sales AnT3M.>ek  
　　主营业务税金及附加 Sales tax f!JS= N?3  
　　营业费用 Operating expenses
]9@F~)  
　　管理费用 General and administrative expenses  f& CBU  
　　财务费用 Financial expenses
!50[z:  
　　投资收益 Investment income =AuR:Tx  
　　其他业务收入 Other operating income Hhh0T>gi  
　　营业外收入 Non-operating income z[;z>8|c  
　　补贴收入 Subsidy income
)Eo)t>  
　　其他业务支出 Other operating expenses MNV% =G  
　　营业外支出 Non-operating expenses Gn&4V}F  
　　所得税 Income tax CvD"sHVq%  
　　直接人工成本差异(direct labor variance) 87YyDWTn  
　　直接材料成本差异(direct material variance) Bs?^2T~%{  
　　在产品计价(work-in-process costing) Er{>p|n=  
　　联产品成本计算(joint products costing) LEtG|3Dx  
　　生产成本汇总程序(accumulation process of procluction cost) v;ZA4c  
　　制造费用差异(manufacturing expenses variance) rh^mJUh  
　　实际成本与估计成本(actual cost and estimated cost) G nG>7f[v  
　　工资费用分配(salary costs allocation) ^- d% r  
　　成本曲线(cost curve) xKho1Z  
　　农业生产成本(agriculture production cost) q7E~+p(>(  
　　原始成本和重置成本(original cost and replacement cost) ,l)^Ft`5  
　　工程施工成本 zOiu5  
　　直接成本与间接成本(direct cost and indirect cost) ?[lV-  
　　可控成本(controllable cost) \*<d{gZ~  
　　制造费用分配(manufacturing expenses allocation) U-3i  
　　理论成本与应用成本(theory cost and practice cost) O`<KwUx !  
　　辅助生产成本分配(auxiliary production cost allocation) [D4 Es   
　　期间,费用 bR)(H%I  
　　成本控制程序(procedure of cost control) 0i k7v<:  
　　成本记录(cost entry, cost recorder cost agenda) w Y_)y  
　　成本计算分批法(job costing method) \:UIc*S  
　　成本计算分步法 $\U4hHOo  
　　直接人工成本差异(direct labor variance) ~5oPpTAe  
　　成本控制方法(cost control method)