[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 <=g{E-  
　　股本 Share capital e%
wzcn  
　　已归还投资 Investment returned x &4gy%b  
　　利润分配-其他转入 Profit appropriation - other transfer in 1v M'yr$  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve !!we4tWq  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]aDU*tk  
　　利润分配-提取储备基金 Profit appropriation - reserve fund dJ|/.J$d
 
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund @}oY6cW;B*  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0LW|5BVbIO  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit oj'a%mx  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends n]Z() "D  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +k<0:Fi  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends i .GJO +K  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares GX\6J]x=^2  
　　期初未分配利润 Retained earnings, beginning of the year ":meys6t#  
　　资本公积-股本溢价 Capital surplus - share premium -L6YLe%w  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 5IJm_oy  
　　资本公积-接受现金捐赠 Capital surplus - cash donation dR|*VT\  
　　资本公积-股权投资准备 Capital surplus - investment reserve -
 fx?@  
　　资本公积-拨款转入 Capital surplus - subsidiary ^OZ*Le  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,ej89  
　　资本公积-其他 Capital surplus - others $E,,::oJ  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |~d8j'rt  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve m~;}8ObQE  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve  z:p;Wm  
　　盈余公积-储备基金 Surplus reserve - reserve fund 1.S?(1e"  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund N7l`-y  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment  rFLm!J]  
　　主营业务收入 Sales ->S# `"@$  
　　主营业务成本 Cost of sales S@^o=B]]  
　　主营业务税金及附加 Sales tax cq
So%a2  
　　营业费用 Operating expenses $e
U oFa5A  
　　管理费用 General and administrative expenses O}Mu_edM  
　　财务费用 Financial expenses M8y:FDX  
　　投资收益 Investment income `ttqgv\  
　　其他业务收入 Other operating income VsjE*AJpe  
　　营业外收入 Non-operating income QMQ\y8E  
　　补贴收入 Subsidy income aJ3.D  
　　其他业务支出 Other operating expenses :oeDksld  
　　营业外支出 Non-operating expenses (M;jnQ0  
　　所得税 Income tax 7mBH#Q)  
　　直接人工成本差异(direct labor variance) A1p87o>  
　　直接材料成本差异(direct material variance) TO5#iiM)  
　　在产品计价(work-in-process costing) CxbGL  
　　联产品成本计算(joint products costing) HD~o]l=H  
　　生产成本汇总程序(accumulation process of procluction cost) dVKctt'C  
　　制造费用差异(manufacturing expenses variance) s.IYPH|pn  
　　实际成本与估计成本(actual cost and estimated cost) NfsF'v  
　　工资费用分配(salary costs allocation) @ i*It Hk  
　　成本曲线(cost curve) *P; cSx?2  
　　农业生产成本(agriculture production cost) F[5sFkM7  
　　原始成本和重置成本(original cost and replacement cost) F~Sw-b kSf  
　　工程施工成本 QJ^'Uyfdn  
　　直接成本与间接成本(direct cost and indirect cost) b sM]5^  
　　可控成本(controllable cost) Bbj%RF2,  
　　制造费用分配(manufacturing expenses allocation) y3Qb2l  
　　理论成本与应用成本(theory cost and practice cost) W&Xm_T[Q  
　　辅助生产成本分配(auxiliary production cost allocation) $GJuS^@%  
　　期间,费用 AA &>6JB{  
　　成本控制程序(procedure of cost control) KSgYf;  
　　成本记录(cost entry, cost recorder cost agenda)
VOkSR 6  
　　成本计算分批法(job costing method) ;kfl5  
　　成本计算分步法 A9;!\Wo  
　　直接人工成本差异(direct labor variance) HE{JiAf  
　　成本控制方法(cost control method)