[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 H%wB8Y ]  
　　股本 Share capital |p|Zv H  
　　已归还投资 Investment returned 8 1,N92T5  
　　利润分配-其他转入 Profit appropriation - other transfer in G]K1X"W?  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve iiPVqU%  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve D#g-mqar:  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 6>vR5pn  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Y <6|z3  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund CsO!Y\'FY  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit .hT>a<  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 0j$\k|xFXZ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve F\:
~^`  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 37U8<  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares e+[*4)Qfy  
　　期初未分配利润 Retained earnings, beginning of the year .p#kW:zspA  
　　资本公积-股本溢价 Capital surplus - share premium n ay\)  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6$`<Y?  
　　资本公积-接受现金捐赠 Capital surplus - cash donation
&`^(dO9  
　　资本公积-股权投资准备 Capital surplus - investment reserve h3MdQlJ&  
　　资本公积-拨款转入 Capital surplus - subsidiary W{6QvQD8  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7+jxf[(XQ  
　　资本公积-其他 Capital surplus - others {?qfH>oFA  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ` ~GXK  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Za|7gt];l  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %_!/4^smE  
　　盈余公积-储备基金 Surplus reserve - reserve fund x@-K  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund P3oYk_oW  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment PQHztS"  
　　主营业务收入 Sales >q}3#TvP@  
　　主营业务成本 Cost of sales i).%GMv*r  
　　主营业务税金及附加 Sales tax e={O &9Z  
　　营业费用 Operating expenses S^QEctXU  
　　管理费用 General and administrative expenses A
(y6]E!  
　　财务费用 Financial expenses TFSdb\g  
　　投资收益 Investment income &h5Vhzq(<  
　　其他业务收入 Other operating income r:QLU]   
　　营业外收入 Non-operating income e{)giJY9  
　　补贴收入 Subsidy income >.?yz
  
　　其他业务支出 Other operating expenses BtJkvg(2]  
　　营业外支出 Non-operating expenses 1[egCC\Mo_  
　　所得税 Income tax ]cRvdUGv  
　　直接人工成本差异(direct labor variance) NLsF6BX/-  
　　直接材料成本差异(direct material variance) nW=6nCyvo  
　　在产品计价(work-in-process costing) /X}1%p  
　　联产品成本计算(joint products costing) {j wv+6]U  
　　生产成本汇总程序(accumulation process of procluction cost) {v"f ){   
　　制造费用差异(manufacturing expenses variance) % ['NPs%B  
　　实际成本与估计成本(actual cost and estimated cost) a"(Ws]K  
　　工资费用分配(salary costs allocation) uKx:7"KD  
　　成本曲线(cost curve) ]3,'U(!+  
　　农业生产成本(agriculture production cost) !r/i<~'Bx  
　　原始成本和重置成本(original cost and replacement cost) Q2fxsa[  
　　工程施工成本 H1N@E}>|  
　　直接成本与间接成本(direct cost and indirect cost) u(9pRr L  
　　可控成本(controllable cost) }9OMXLbRv  
　　制造费用分配(manufacturing expenses allocation) ~kc#
"^sJ  
　　理论成本与应用成本(theory cost and practice cost) \'O/3Y7?X  
　　辅助生产成本分配(auxiliary production cost allocation) dle\}Sy=  
　　期间,费用 |~9jO/&r  
　　成本控制程序(procedure of cost control) 2CC"Z  
　　成本记录(cost entry, cost recorder cost agenda) @]Q4K%1^"  
　　成本计算分批法(job costing method) 49FP&NgK  
　　成本计算分步法 $WYt`U;*lj  
　　直接人工成本差异(direct labor variance) a~KtH;7<  
　　成本控制方法(cost control method)