[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 Fyatd  
　　股本 Share capital *mvlb (' &  
　　已归还投资 Investment returned ={@6{-tl  
　　利润分配-其他转入 Profit appropriation - other transfer in V{3x!+q  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |imM#wF  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve UhQj Qaa~  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Od,qbU4O  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund pYmk1!]/  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund :(*V?WI  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 9 X`Sm}i  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends jLHkOk5{:  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve }l} Bo.C  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends VY=jc~c]v  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares o9yJf#-En  
　　期初未分配利润 Retained earnings, beginning of the year 5(Q%XQV*P  
　　资本公积-股本溢价 Capital surplus - share premium ,u hb~N<  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve '$]97b7G  
　　资本公积-接受现金捐赠 Capital surplus - cash donation }Sh?S]]`  
　　资本公积-股权投资准备 Capital surplus - investment reserve ;RPx^X~  
　　资本公积-拨款转入 Capital surplus - subsidiary p}pjfG  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation `Cynj+PCe  
　　资本公积-其他 Capital surplus - others uo%)1NS!  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 
< !C)x  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve m'=Crei  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve e)? .r9pA;  
　　盈余公积-储备基金 Surplus reserve - reserve fund 6HWE~`ok6  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund `%"\@<  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment j@3Q;F0ba  
　　主营业务收入 Sales r1{@Ucw2  
　　主营业务成本 Cost of sales 0)e\`
Bv  
　　主营业务税金及附加 Sales tax Zaf:fsj>  
　　营业费用 Operating expenses ~[nSXnPO  
　　管理费用 General and administrative expenses yEoF4bt  
　　财务费用 Financial expenses 9Uekvs=r=M  
　　投资收益 Investment income >7T'OC  
　　其他业务收入 Other operating income T<Z &kYU:R  
　　营业外收入 Non-operating income U,{eHe ?>T  
　　补贴收入 Subsidy income 3J|F?M"N7  
　　其他业务支出 Other operating expenses Q6!zZ))~  
　　营业外支出 Non-operating expenses ,77d(bR<  
　　所得税 Income tax w(3G&11N?  
　　直接人工成本差异(direct labor variance) SBk4_J/_  
　　直接材料成本差异(direct material variance) k1Y?  
　　在产品计价(work-in-process costing) ,pQZ@I\z  
　　联产品成本计算(joint products costing) t: ;Pj9  
　　生产成本汇总程序(accumulation process of procluction cost) ;rGwc$?|  
　　制造费用差异(manufacturing expenses variance) ' ;FnIZ  
　　实际成本与估计成本(actual cost and estimated cost) DGn;m\ B  
　　工资费用分配(salary costs allocation) g63(E,;;J  
　　成本曲线(cost curve) s.QwSbw-g  
　　农业生产成本(agriculture production cost) .K2qXw"S#  
　　原始成本和重置成本(original cost and replacement cost) }t=!(GOb}  
　　工程施工成本 3-qr)h  
　　直接成本与间接成本(direct cost and indirect cost) &4x}ppX  
　　可控成本(controllable cost) #3@rS  
　　制造费用分配(manufacturing expenses allocation) 7p16Hv7y~  
　　理论成本与应用成本(theory cost and practice cost) L ;NvcUFn  
　　辅助生产成本分配(auxiliary production cost allocation) U!?_W=?  
　　期间,费用 Val|n *%  
　　成本控制程序(procedure of cost control) /}fHt^2H  
　　成本记录(cost entry, cost recorder cost agenda) v,{ :Ez(H  
　　成本计算分批法(job costing method) r|fL&dtr  
　　成本计算分步法 S\YTX%Xm}  
　　直接人工成本差异(direct labor variance) U}e!Wjrc  
　　成本控制方法(cost control method)