[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  Fc&3tw"g  
　　股本 Share capital +}VaQ8ti4  
　　已归还投资 Investment returned 1 1VtC)  
　　利润分配-其他转入 Profit appropriation - other transfer in d6^:lbj  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve JkShtLEr  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Nwwn #+  
　　利润分配-提取储备基金 Profit appropriation - reserve fund I|n?32F  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund h*>%ou  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \1Xr4H u  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ,Iv eKk5W  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends zsM2R"[X  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^/~ZP?%]  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3#A4A0  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Iip%er%b  
　　期初未分配利润 Retained earnings, beginning of the year !MX
n&&e1  
　　资本公积-股本溢价 Capital surplus - share premium ^%n]_[RUn4  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve y#T.w0*  
　　资本公积-接受现金捐赠 Capital surplus - cash donation HVdy!J  
　　资本公积-股权投资准备 Capital surplus - investment reserve m>{a<N  
　　资本公积-拨款转入 Capital surplus - subsidiary pKtN$Fd  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation  \OJam<hZ  
　　资本公积-其他 Capital surplus - others y'5`Uo?\",  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0Ra%>e(I^  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8TBv~Qu  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve d88Dyzz  
　　盈余公积-储备基金 Surplus reserve - reserve fund PZ>(cvX&  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund #
My14u  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment %}IrZrh
 
　　主营业务收入 Sales $PstE
L  
　　主营业务成本 Cost of sales a,|Hn  
　　主营业务税金及附加 Sales tax 5rb<u>e{  
　　营业费用 Operating expenses DaS~bweMw  
　　管理费用 General and administrative expenses u\{MQB{T  
　　财务费用 Financial expenses r.q*S4IS.m  
　　投资收益 Investment income =,b6yV+$D  
　　其他业务收入 Other operating income w/z 
o  
　　营业外收入 Non-operating income %9 3R/bx  
　　补贴收入 Subsidy income )n6,uTlOw  
　　其他业务支出 Other operating expenses J!Q #x
s  
　　营业外支出 Non-operating expenses 5e3p9K`5  
　　所得税 Income tax 0QP=$X  
　　直接人工成本差异(direct labor variance) 7@&mGUALO  
　　直接材料成本差异(direct material variance) }a!ny  
　　在产品计价(work-in-process costing) o|$r;<o3R  
　　联产品成本计算(joint products costing) [uwn\-  
　　生产成本汇总程序(accumulation process of procluction cost) Gb
C@ |  
　　制造费用差异(manufacturing expenses variance) cQkj{u  
　　实际成本与估计成本(actual cost and estimated cost) 4bCA"QM[[  
　　工资费用分配(salary costs allocation) ;hPVe_/  
　　成本曲线(cost curve) hg%iv%1B'  
　　农业生产成本(agriculture production cost) GorEHlvVh  
　　原始成本和重置成本(original cost and replacement cost) 9u)p9)^-.v  
　　工程施工成本 6FYL},.R  
　　直接成本与间接成本(direct cost and indirect cost) #Iu"qu  
　　可控成本(controllable cost) znB+RiV8  
　　制造费用分配(manufacturing expenses allocation) \gu8 ~zK  
　　理论成本与应用成本(theory cost and practice cost) H&8~"h6n  
　　辅助生产成本分配(auxiliary production cost allocation) 3:O|p[2)L  
　　期间,费用 @SH[<c  
　　成本控制程序(procedure of cost control) $Zr \$z2  
　　成本记录(cost entry, cost recorder cost agenda) <BIQc,)2}  
　　成本计算分批法(job costing method) <:!E'WT#f  
　　成本计算分步法 >/Gw)K}#E  
　　直接人工成本差异(direct labor variance) a@Vk(3Rx_  
　　成本控制方法(cost control method)