[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 V*U*_Y  
　　股本 Share capital &^W91C?<6  
　　已归还投资 Investment returned umo@JWr  
　　利润分配-其他转入 Profit appropriation - other transfer in wWNHZv&  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve H!NyM}jsr  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +5Bh C9=b  
　　利润分配-提取储备基金 Profit appropriation - reserve fund  4[]/  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund P,[O32i#  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund g@jAIy]  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit <_tkd3t#W  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Cp@' k;(  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Ka"Z,\T   
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends '~ {x
n  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $"/xi `  
　　期初未分配利润 Retained earnings, beginning of the year "x*5g*k  
　　资本公积-股本溢价 Capital surplus - share premium KiJRq>  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve CK+GD "Z$  
　　资本公积-接受现金捐赠 Capital surplus - cash donation iJrF$Xw  
　　资本公积-股权投资准备 Capital surplus - investment reserve @!:~gQ  
　　资本公积-拨款转入 Capital surplus - subsidiary 7.o:(P1??g  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation < +QXGz1  
　　资本公积-其他 Capital surplus - others :OVre*j  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _IOt(Zb(  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Q/,bEDc&  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~Zc=FP:1  
　　盈余公积-储备基金 Surplus reserve - reserve fund 8SGFzb! h  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund s2{d<0x?v  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment AIvIQ$6}  
　　主营业务收入 Sales /@
<Pn&Rq  
　　主营业务成本 Cost of sales +hIS
tA  
　　主营业务税金及附加 Sales tax eL-9fld/n  
　　营业费用 Operating expenses xnW3,:0  
　　管理费用 General and administrative expenses |nN{XjNfP5  
　　财务费用 Financial expenses UtF8T6PKdW  
　　投资收益 Investment income aF9p%HPDw  
　　其他业务收入 Other operating income AAr[xoiYp  
　　营业外收入 Non-operating income DJ)z~W2I*  
　　补贴收入 Subsidy income 4X@ <PX5  
　　其他业务支出 Other operating expenses V #0F2GV<,  
　　营业外支出 Non-operating expenses )@xHL]!5m  
　　所得税 Income tax G 1rsd  
　　直接人工成本差异(direct labor variance) hy"O_
Le  
　　直接材料成本差异(direct material variance) `N_elf://n  
　　在产品计价(work-in-process costing) 1XAXokxj  
　　联产品成本计算(joint products costing) G $TLWfm  
　　生产成本汇总程序(accumulation process of procluction cost) 4E`y*Hmzy+  
　　制造费用差异(manufacturing expenses variance) w~NQAHAvo  
　　实际成本与估计成本(actual cost and estimated cost) H+`s#'(i_P  
　　工资费用分配(salary costs allocation) *Op;].>E  
　　成本曲线(cost curve) v>FsP$p4yE  
　　农业生产成本(agriculture production cost) Ny@CP}  
　　原始成本和重置成本(original cost and replacement cost) ;/ iBP2
 
　　工程施工成本 =rA"|=  
　　直接成本与间接成本(direct cost and indirect cost) ?mJNzHrq;  
　　可控成本(controllable cost) p`jkyi  
　　制造费用分配(manufacturing expenses allocation) d;3/Vr$t=  
　　理论成本与应用成本(theory cost and practice cost) !1tHg Z2\  
　　辅助生产成本分配(auxiliary production cost allocation) ad "yo=%1  
　　期间,费用 0^41dfdE  
　　成本控制程序(procedure of cost control) 2nW:|*:/p6  
　　成本记录(cost entry, cost recorder cost agenda) [X'XxYbZ  
　　成本计算分批法(job costing method) 9Ij=~p]p  
　　成本计算分步法 o~#cpU4{o  
　　直接人工成本差异(direct labor variance) _;G. QwHr  
　　成本控制方法(cost control method)