[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 ;>%r9pz
~  
　　股本 Share capital XW2b|%T  
　　已归还投资 Investment returned x /(^7#u,  
　　利润分配-其他转入 Profit appropriation - other transfer in Y,qI@n<  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve j7Yu>cr  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve f=+
m IZ  
　　利润分配-提取储备基金 Profit appropriation - reserve fund S3C]AhW;  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund gi3F` m  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund rET\n(AJ  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit }`@vF|2L  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends L8@f-Kk  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve z#9aP&8Q  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends (q/e1L-S  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares O#4&8>;=  
　　期初未分配利润 Retained earnings, beginning of the year EgEa1l!NSQ  
　　资本公积-股本溢价 Capital surplus - share premium a K[&V't~  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve  \{_q.;}  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ''cInTCr  
　　资本公积-股权投资准备 Capital surplus - investment reserve A;q9rD,_  
　　资本公积-拨款转入 Capital surplus - subsidiary SBu"3ym  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ve$o}h-  
　　资本公积-其他 Capital surplus - others -u+vJ6EY  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve djl*H  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^cC,. Fdw  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {S]}.7`l9(  
　　盈余公积-储备基金 Surplus reserve - reserve fund nAAs{  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund +%z>H"J.  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment kM l+yli3c  
　　主营业务收入 Sales tn\yI!a  
　　主营业务成本 Cost of sales /obfw^  
　　主营业务税金及附加 Sales tax oi7@s0@  
　　营业费用 Operating expenses fivw~z|[@  
　　管理费用 General and administrative expenses P-_6wfg,;>  
　　财务费用 Financial expenses V;VHv=9`o  
　　投资收益 Investment income - a}Dp~j  
　　其他业务收入 Other operating income k!
j5tsiR  
　　营业外收入 Non-operating income r.=K~A  
　　补贴收入 Subsidy income BGZ#wru  
　　其他业务支出 Other operating expenses h%na>G  
　　营业外支出 Non-operating expenses W\$`w  
　　所得税 Income tax FW;?s+Uyx  
　　直接人工成本差异(direct labor variance) 'T;P;:!\  
　　直接材料成本差异(direct material variance) ,$L4dF3  
　　在产品计价(work-in-process costing) IxN9&xa
  
　　联产品成本计算(joint products costing) qCC.^8  
　　生产成本汇总程序(accumulation process of procluction cost) _#E 0g'3  
　　制造费用差异(manufacturing expenses variance) F@7jx:tI  
　　实际成本与估计成本(actual cost and estimated cost) #6aW9GO  
　　工资费用分配(salary costs allocation) #<"~~2?  
　　成本曲线(cost curve) %bn jgy  
　　农业生产成本(agriculture production cost)
h|9L5  
　　原始成本和重置成本(original cost and replacement cost) ' ,wFTV&  
　　工程施工成本 G^|:N[>B  
　　直接成本与间接成本(direct cost and indirect cost) !RS}NS  
　　可控成本(controllable cost) A/$QaB,x  
　　制造费用分配(manufacturing expenses allocation) V*;(kEqj  
　　理论成本与应用成本(theory cost and practice cost) St9?RD{4;  
　　辅助生产成本分配(auxiliary production cost allocation) # powub  
　　期间,费用 A0s ZOCky  
　　成本控制程序(procedure of cost control) wo{gG?B  
　　成本记录(cost entry, cost recorder cost agenda) `:fZ)$sY  
　　成本计算分批法(job costing method) LzKj=5'Y  
　　成本计算分步法 ./Zk`-OBT  
　　直接人工成本差异(direct labor variance) F`W?II?  
　　成本控制方法(cost control method)