[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 qt`HP3 J&  
　　股本 Share capital P&5kO;ia  
　　已归还投资 Investment returned JL! :`#\  
　　利润分配-其他转入 Profit appropriation - other transfer in ^2\-zX!bt  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve fX{Xw0  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve vu|-}v?:  
　　利润分配-提取储备基金 Profit appropriation - reserve fund SmCtwcB1  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9^1li2zk{  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund bTc^huP  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 6L,"gF<n  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends !eA6Ejf  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve X1FKcWv  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {VT**o  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6oy[0hj  
　　期初未分配利润 Retained earnings, beginning of the year :b"&Rc&s.  
　　资本公积-股本溢价 Capital surplus - share premium bBgy L
yg  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve O6$n VpD3  
　　资本公积-接受现金捐赠 Capital surplus - cash donation <8YIQA  
　　资本公积-股权投资准备 Capital surplus - investment reserve 80"oT'ZFh  
　　资本公积-拨款转入 Capital surplus - subsidiary P0ZY;/e5h  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ra}t#Xt`  
　　资本公积-其他 Capital surplus - others EFzPt?l  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {Y1&GO;  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve KSQ*HO)5  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \e' oAhM  
　　盈余公积-储备基金 Surplus reserve - reserve fund @j'GcN vs  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund (7w95xI  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0;tu}]jnN  
　　主营业务收入 Sales t`pbEjE0K  
　　主营业务成本 Cost of sales L|Bjw3K&D  
　　主营业务税金及附加 Sales tax C"R}_C|r)*  
　　营业费用 Operating expenses 04#<qd&ob@  
　　管理费用 General and administrative expenses SlI wLv^  
　　财务费用 Financial expenses Nn-Et
M0w  
　　投资收益 Investment income g>;"Fymc'  
　　其他业务收入 Other operating income ~ugH2jiB  
　　营业外收入 Non-operating income UY^TTRrH  
　　补贴收入 Subsidy income oq[r+E-]$@  
　　其他业务支出 Other operating expenses ;!,I1{`  
　　营业外支出 Non-operating expenses !dOpLUh l  
　　所得税 Income tax NS) {D7T  
　　直接人工成本差异(direct labor variance)  & {=}U  
　　直接材料成本差异(direct material variance) !112u#V  
　　在产品计价(work-in-process costing) iiv`ji  
　　联产品成本计算(joint products costing) 9v? rNJs  
　　生产成本汇总程序(accumulation process of procluction cost) KskPFXxP  
　　制造费用差异(manufacturing expenses variance)  V0!kvIv  
　　实际成本与估计成本(actual cost and estimated cost) oQK,#>rv  
　　工资费用分配(salary costs allocation) 1^tM%2rP'  
　　成本曲线(cost curve) 0y3C />a  
　　农业生产成本(agriculture production cost) w}0rDWuR[  
　　原始成本和重置成本(original cost and replacement cost) lY[\eQ 1:  
　　工程施工成本 Wn&9R j  
　　直接成本与间接成本(direct cost and indirect cost) {=6CL'_  
　　可控成本(controllable cost) cK \'D  
　　制造费用分配(manufacturing expenses allocation) )0zg1z  
　　理论成本与应用成本(theory cost and practice cost) S~U5xM^s  
　　辅助生产成本分配(auxiliary production cost allocation) A@jBn6  
　　期间,费用 ~T!D:2G  
　　成本控制程序(procedure of cost control) IAMtM
O^L  
　　成本记录(cost entry, cost recorder cost agenda) V(;c#%I2  
　　成本计算分批法(job costing method) 4"#F=f0  
　　成本计算分步法 A9y@v{tx
N  
　　直接人工成本差异(direct labor variance) 8\rAx P}=  
　　成本控制方法(cost control method)