[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 9i@*\Ada  
　　股本 Share capital $U1'n@/J  
　　已归还投资 Investment returned D!CGbP(  
　　利润分配-其他转入 Profit appropriation - other transfer in BL7%MvDQ  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve dBkB9nz  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve GU9
`;/  
　　利润分配-提取储备基金 Profit appropriation - reserve fund hsh W5 j  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )yJjJ:re  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Iq9+  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit sz5@=  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends t+ @F"[j  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve !&kOqc5:t<  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ZWv$K0agu  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 1Pbp=R/7ar  
　　期初未分配利润 Retained earnings, beginning of the year QLn5:&  
　　资本公积-股本溢价 Capital surplus - share premium r+n&Pp+9  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *Z(qk`e.b  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ["z$rk  
　　资本公积-股权投资准备 Capital surplus - investment reserve BdSTB"  
　　资本公积-拨款转入 Capital surplus - subsidiary +KZc"0?
 
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 3N-(`[m{E  
　　资本公积-其他 Capital surplus - others gS!M7xy  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve iJcl0)|  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve QH;
aJ(>$  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve VYOO8MQI  
　　盈余公积-储备基金 Surplus reserve - reserve fund CBc}N(9  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ({)_[dJ'  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment jhHb[je~{4  
　　主营业务收入 Sales m1TPy-|1  
　　主营业务成本 Cost of sales ezL*YM8?@  
　　主营业务税金及附加 Sales tax ][.1b@)qV  
　　营业费用 Operating expenses S5;q)qz2J  
　　管理费用 General and administrative expenses zx^)Qb/EL6  
　　财务费用 Financial expenses >?5`F
C  
　　投资收益 Investment income Z@>>ZS1Do  
　　其他业务收入 Other operating income XHW {EVcF  
　　营业外收入 Non-operating income HwOw.K<  
　　补贴收入 Subsidy income `g#\ Ws  
　　其他业务支出 Other operating expenses v / a/  
　　营业外支出 Non-operating expenses nV'B!q  
　　所得税 Income tax 0]T ;{  
　　直接人工成本差异(direct labor variance) /g21.*Z  
　　直接材料成本差异(direct material variance) :]x)lP(3E  
　　在产品计价(work-in-process costing) ~{ HA!C#  
　　联产品成本计算(joint products costing) F"LT\7yjyG  
　　生产成本汇总程序(accumulation process of procluction cost) SU*P@?:/}  
　　制造费用差异(manufacturing expenses variance) <ioX|.7ZX  
　　实际成本与估计成本(actual cost and estimated cost) Lbd_L  
　　工资费用分配(salary costs allocation) Cnc77EUD  
　　成本曲线(cost curve) sQR;!-j  
　　农业生产成本(agriculture production cost) Bk8U\U
t  
　　原始成本和重置成本(original cost and replacement cost) #df Aqg '  
　　工程施工成本 E3`KO'v%  
　　直接成本与间接成本(direct cost and indirect cost) B]jh$@  
　　可控成本(controllable cost) ;$Wa=wHb  
　　制造费用分配(manufacturing expenses allocation) m^`X|xK-  
　　理论成本与应用成本(theory cost and practice cost) UHXlBH@  
　　辅助生产成本分配(auxiliary production cost allocation) H`fkds  
　　期间,费用 v5&WW
?IBQ  
　　成本控制程序(procedure of cost control) _ TUw
0:&  
　　成本记录(cost entry, cost recorder cost agenda) h~dM*yo;  
　　成本计算分批法(job costing method) [QeKT8  
　　成本计算分步法 <>-UPRwqI  
　　直接人工成本差异(direct labor variance) ,TL~];J'  
　　成本控制方法(cost control method)