[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 }7&\eV{qU  
　　股本 Share capital ~"RQ!
&U  
　　已归还投资 Investment returned lWIv(%/@  
　　利润分配-其他转入 Profit appropriation - other transfer in \4C)~T:*  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;,FT&|3o  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve vFR 1UP
F  
　　利润分配-提取储备基金 Profit appropriation - reserve fund (J/>Gy)d  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund i:R!T,  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund t0+t9w/fTP  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 69?I?,7  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends -wBnwn-  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve V_{vZ/0e  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^CO#QnB @  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [3GKPX:OA/  
　　期初未分配利润 Retained earnings, beginning of the year 2}GKHC  
　　资本公积-股本溢价 Capital surplus - share premium R+k=Ea&x  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %{=4Fa(Jux  
　　资本公积-接受现金捐赠 Capital surplus - cash donation -fhAtxkg  
　　资本公积-股权投资准备 Capital surplus - investment reserve ?i/73H+;D3  
　　资本公积-拨款转入 Capital surplus - subsidiary +|)zwe  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Q1K"%   
　　资本公积-其他 Capital surplus - others W&WB@)ie  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9#s,K! !3{  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve d4[poi ~  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve wYC9~ms-  
　　盈余公积-储备基金 Surplus reserve - reserve fund u_h=nk  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund IQo]9Lx  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment DIL)7K4  
　　主营业务收入 Sales sTJJE3TBI  
　　主营业务成本 Cost of sales yl[2et  
　　主营业务税金及附加 Sales tax qT 5WaO)  
　　营业费用 Operating expenses X9p+a,  
　　管理费用 General and administrative expenses p<<6}3~  
　　财务费用 Financial expenses YNuewD  
　　投资收益 Investment income eOO!jrT:  
　　其他业务收入 Other operating income k0gJ('zah  
　　营业外收入 Non-operating income wEZqkV  
　　补贴收入 Subsidy income kOo>Iy  
　　其他业务支出 Other operating expenses W^-hMT]uD  
　　营业外支出 Non-operating expenses ,P;8 }yQ  
　　所得税 Income tax GZ;Z  
　　直接人工成本差异(direct labor variance) 8/Lu'rI  
　　直接材料成本差异(direct material variance) n5/ZJur  
　　在产品计价(work-in-process costing) kO /~i  
　　联产品成本计算(joint products costing) Ky=(urAd  
　　生产成本汇总程序(accumulation process of procluction cost) g-4gI\  
　　制造费用差异(manufacturing expenses variance) 1Kp?bwh"u  
　　实际成本与估计成本(actual cost and estimated cost) 1uK)1%vK  
　　工资费用分配(salary costs allocation) }M;sz  
　　成本曲线(cost curve) 8 ))I$+  
　　农业生产成本(agriculture production cost) d#x8O4S%i2  
　　原始成本和重置成本(original cost and replacement cost) s0x@ u  
　　工程施工成本 [YL sEo=  
　　直接成本与间接成本(direct cost and indirect cost) 1c1e+ H  
　　可控成本(controllable cost) BBaHMsr  
　　制造费用分配(manufacturing expenses allocation) /Dg
T1^&0  
　　理论成本与应用成本(theory cost and practice cost) 11nO<WH  
　　辅助生产成本分配(auxiliary production cost allocation) q8&4=eV\A  
　　期间,费用 @B}&62T  
　　成本控制程序(procedure of cost control) F(0pru4u  
　　成本记录(cost entry, cost recorder cost agenda) UHTb61Gs  
　　成本计算分批法(job costing method) p\4h$."  
　　成本计算分步法 3<V.6'*k  
　　直接人工成本差异(direct labor variance) w*]_FqE  
　　成本控制方法(cost control method)