[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 -1t"(v  
　　股本 Share capital L?!*HS7m  
　　已归还投资 Investment returned ]~~PD?jh  
　　利润分配-其他转入 Profit appropriation - other transfer in mKY}+21!Q  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @czNiWU"4;  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve HNN,1MN  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 5D0O.v  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1(0LX^%  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund d`9%:2qE  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit h-u63b1"?  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends n'a=@/  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve <PL94  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends V'(yrz!  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares rvjPm5[t  
　　期初未分配利润 Retained earnings, beginning of the year @]ydWd  
　　资本公积-股本溢价 Capital surplus - share premium ``?]13XjK  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve (VeX[*}I  
　　资本公积-接受现金捐赠 Capital surplus - cash donation csP 5R3  
　　资本公积-股权投资准备 Capital surplus - investment reserve b*w izd  
　　资本公积-拨款转入 Capital surplus - subsidiary ~/LO @  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation kG m-jh  
　　资本公积-其他 Capital surplus - others sd|5oz)  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve KSsv~!3
Yf  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _E0XUT!rA  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve n$B SO  
　　盈余公积-储备基金 Surplus reserve - reserve fund |r2U4^  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 'J(rIH3U  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment `
8^4,  
　　主营业务收入 Sales Do-~-d4  
　　主营业务成本 Cost of sales Sx{vZS3  
　　主营业务税金及附加 Sales tax 9UlR fl  
　　营业费用 Operating expenses h:{rjXK  
　　管理费用 General and administrative expenses H4DM
,.04  
　　财务费用 Financial expenses 1FC'DH!  
　　投资收益 Investment income Zd$a}~4~  
　　其他业务收入 Other operating income J`/t;xk  
　　营业外收入 Non-operating income ! h7? Ap  
　　补贴收入 Subsidy income 1#LXy%^tO  
　　其他业务支出 Other operating expenses :u$nH9kwv  
　　营业外支出 Non-operating expenses v eP)ElX  
　　所得税 Income tax K,f*}1$qM  
　　直接人工成本差异(direct labor variance) =.197)e  
　　直接材料成本差异(direct material variance) nn'a`N  
　　在产品计价(work-in-process costing) [Q(FBoI|  
　　联产品成本计算(joint products costing) GG0l\!2)  
　　生产成本汇总程序(accumulation process of procluction cost) R+va go:  
　　制造费用差异(manufacturing expenses variance) g\]2?vY.  
　　实际成本与估计成本(actual cost and estimated cost) <U j~S  
　　工资费用分配(salary costs allocation) xZ'-G6O "~  
　　成本曲线(cost curve) @'UbTB!  
　　农业生产成本(agriculture production cost) Q+L;k R  
　　原始成本和重置成本(original cost and replacement cost) -|s w\Q  
　　工程施工成本 f|U;4{k  
　　直接成本与间接成本(direct cost and indirect cost) qPle=6U[IL  
　　可控成本(controllable cost) Wtl/xA_  
　　制造费用分配(manufacturing expenses allocation) 5P=3.Mk  
　　理论成本与应用成本(theory cost and practice cost) FKhmg&+>  
　　辅助生产成本分配(auxiliary production cost allocation) 7K"{}:  
　　期间,费用 .!#0eAT  
　　成本控制程序(procedure of cost control) ^ d2#J  
　　成本记录(cost entry, cost recorder cost agenda) kg0X2^#b  
　　成本计算分批法(job costing method) Sg#$ B#g  
　　成本计算分步法 9g%1^$R  
　　直接人工成本差异(direct labor variance) KO*# ^+
g  
　　成本控制方法(cost control method)