[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 vZ&{   
　　股本 Share capital t\GoUeH]  
　　已归还投资 Investment returned +n'-%?LD&  
　　利润分配-其他转入 Profit appropriation - other transfer in PU& v{gn  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Qru iQ/t  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve hggP9I:s,  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 55%j$f  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund t9QnEP'  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )
\`.Ru~,  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit )o=ipm[  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends KxA^?,t[  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve bXiOf#:''  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends I`% ]1{  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares \#yKCA';  
　　期初未分配利润 Retained earnings, beginning of the year zUQn*Cio e  
　　资本公积-股本溢价 Capital surplus - share premium 0=:]tSD\F  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 9"g!J|+  
　　资本公积-接受现金捐赠 Capital surplus - cash donation C>MEgGP  
　　资本公积-股权投资准备 Capital surplus - investment reserve dcn/|"jr  
　　资本公积-拨款转入 Capital surplus - subsidiary @P'("qb~  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;2&ym
)`  
　　资本公积-其他 Capital surplus - others cFV)zFu  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Q>%{Dn\?  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve G`D~OI  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve T4c]VWtD  
　　盈余公积-储备基金 Surplus reserve - reserve fund ;ndwVZ~,  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund q{c/TRp7  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0#/NZ
O  
　　主营业务收入 Sales ?=},%^  
　　主营业务成本 Cost of sales [(O *W  
　　主营业务税金及附加 Sales tax >V,i7v*?  
　　营业费用 Operating expenses `[(.Q  
　　管理费用 General and administrative expenses M^6!{c=MIi  
　　财务费用 Financial expenses 5McOSy  
　　投资收益 Investment income ;_nV*G.y#^  
　　其他业务收入 Other operating income ; *ZiH%q,  
　　营业外收入 Non-operating income =>0 G
 
　　补贴收入 Subsidy income <@](uWu  
　　其他业务支出 Other operating expenses ,q".d =6  
　　营业外支出 Non-operating expenses N E/_  
　　所得税 Income tax 4b
@Awtk  
　　直接人工成本差异(direct labor variance) ,,Ia4c  
　　直接材料成本差异(direct material variance) JYe
sk  
　　在产品计价(work-in-process costing) `p JWZ:3  
　　联产品成本计算(joint products costing) `h(*D   
　　生产成本汇总程序(accumulation process of procluction cost) (p1}i::Y8  
　　制造费用差异(manufacturing expenses variance) !l7D1i~  
　　实际成本与估计成本(actual cost and estimated cost) NDo>"in  
　　工资费用分配(salary costs allocation) .Bs~FIe^  
　　成本曲线(cost curve) D=!T,p=  
　　农业生产成本(agriculture production cost) .S6u{
B  
　　原始成本和重置成本(original cost and replacement cost) A.|98*U%  
　　工程施工成本 ^}{`bw{  
　　直接成本与间接成本(direct cost and indirect cost) ~USU\dni  
　　可控成本(controllable cost) uO{' eT~  
　　制造费用分配(manufacturing expenses allocation) `at>X&Ce,  
　　理论成本与应用成本(theory cost and practice cost) FWb`F&  
　　辅助生产成本分配(auxiliary production cost allocation) 5;:964Et  
　　期间,费用 'VQ mK#  
　　成本控制程序(procedure of cost control) SmMJ%lgA6  
　　成本记录(cost entry, cost recorder cost agenda) = a54  
　　成本计算分批法(job costing method) fnJ!~b*qo  
　　成本计算分步法 >&-" X# :  
　　直接人工成本差异(direct labor variance) mW 4{*   
　　成本控制方法(cost control method)