[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 -( d,AX  
　　股本 Share capital LEM^8G]O  
　　已归还投资 Investment returned oJ<Wh @  
　　利润分配-其他转入 Profit appropriation - other transfer in NEY b-#v  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^Ko{#
qbl/  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve kJy bA  
　　利润分配-提取储备基金 Profit appropriation - reserve fund l>H G|ol  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund IQ9jTkW l  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund slV7,4S&!  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit MZ/PXY  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends pbM"tr_A{  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve P@RUopu,i  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends  `LWZ!Q  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z T5p
 
　　期初未分配利润 Retained earnings, beginning of the year HDTdOG)  
　　资本公积-股本溢价 Capital surplus - share premium T-'B-g  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve fUJ\W"qya  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Qey6E9eCA  
　　资本公积-股权投资准备 Capital surplus - investment reserve ~w>Z !RuhT  
　　资本公积-拨款转入 Capital surplus - subsidiary #9F
e,  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation :2n(WXFFI  
　　资本公积-其他 Capital surplus - others $ZQ?E^> B  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .x^`y2'U  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve GA8cA)]zOD  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve fK$N|r  
　　盈余公积-储备基金 Surplus reserve - reserve fund aD5G0d?u  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund VB?mr13}G  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment wu2AhMGmw  
　　主营业务收入 Sales _z3Hl?qk=  
　　主营业务成本 Cost of sales kOe~0xoT@u  
　　主营业务税金及附加 Sales tax
W1@Q)i  
　　营业费用 Operating expenses rI[
Lg0S  
　　管理费用 General and administrative expenses
R+s_uwS  
　　财务费用 Financial expenses .)wj{(>TJ  
　　投资收益 Investment income j& S8x|5  
　　其他业务收入 Other operating income tv
_Cn w  
　　营业外收入 Non-operating income >QusXD"L>  
　　补贴收入 Subsidy income kS>'6x
XH  
　　其他业务支出 Other operating expenses GW(-'V/  
　　营业外支出 Non-operating expenses }UzO_&Z#6  
　　所得税 Income tax x%;Q /7&$  
　　直接人工成本差异(direct labor variance) ~'4:{xH  
　　直接材料成本差异(direct material variance) vd5"phn 3  
　　在产品计价(work-in-process costing) B) 81mcy  
　　联产品成本计算(joint products costing) 10/N-=NG18  
　　生产成本汇总程序(accumulation process of procluction cost) z"eh.&T  
　　制造费用差异(manufacturing expenses variance) aE_)iE|  
　　实际成本与估计成本(actual cost and estimated cost) :*2+ t-  
　　工资费用分配(salary costs allocation) 3xW;qNj:!l  
　　成本曲线(cost curve) UeRx ^  
　　农业生产成本(agriculture production cost) S*H :/Ip  
　　原始成本和重置成本(original cost and replacement cost) ]c8$%  
　　工程施工成本 #0-!P+c[  
　　直接成本与间接成本(direct cost and indirect cost) by {G{M`X  
　　可控成本(controllable cost) 6]|NB &  
　　制造费用分配(manufacturing expenses allocation) PAe2hJ  
　　理论成本与应用成本(theory cost and practice cost) i*9l  
　　辅助生产成本分配(auxiliary production cost allocation) Z?%j5G=4w  
　　期间,费用 ^"w.v' sL  
　　成本控制程序(procedure of cost control) 4*UoTE-g$  
　　成本记录(cost entry, cost recorder cost agenda) u1 uu_*  
　　成本计算分批法(job costing method) t9&z|?Vz  
　　成本计算分步法 S?{|qlpy  
　　直接人工成本差异(direct labor variance) M} IRagm  
　　成本控制方法(cost control method)