[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 #J&3Zds  
　　股本 Share capital
7`J2/(  
　　已归还投资 Investment returned GkI'.  
　　利润分配-其他转入 Profit appropriation - other transfer in -o%? ]S  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6c-3+,Y"#  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve >P~*@>e  
　　利润分配-提取储备基金 Profit appropriation - reserve fund r/'!#7dLG-  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund }i"[5:  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund TU^ZvAO&  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 1m"WrT en  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends wB0vpt5f  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 81:%Z&?vRl  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %AA&n*m  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Gm:s;w-;v  
　　期初未分配利润 Retained earnings, beginning of the year U52V1b  
　　资本公积-股本溢价 Capital surplus - share premium [?I<$f"  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ; >H1A  
　　资本公积-接受现金捐赠 Capital surplus - cash donation jOzXy
Dq  
　　资本公积-股权投资准备 Capital surplus - investment reserve ]dNNw`1\V  
　　资本公积-拨款转入 Capital surplus - subsidiary $rcv@-l  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation :Q("   
　　资本公积-其他 Capital surplus - others hxMRmH[f:  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {Z8GG  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;UTM9.o[  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /-FV1G,h  
　　盈余公积-储备基金 Surplus reserve - reserve fund ]-X6Cl  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund uPl}NEwU|  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment mbkt7. ,P  
　　主营业务收入 Sales ~M^[  
　　主营业务成本 Cost of sales ca7Y+9< ;  
　　主营业务税金及附加 Sales tax mW'3yM  
　　营业费用 Operating expenses V9$T=[  
　　管理费用 General and administrative expenses u
:|^L]{  
　　财务费用 Financial expenses 
wW*7  
　　投资收益 Investment income \;~Nj#  
　　其他业务收入 Other operating income Pz0Ma
fF|T  
　　营业外收入 Non-operating income S:j{R^$k  
　　补贴收入 Subsidy income Wjl2S+Cc  
　　其他业务支出 Other operating expenses q`r| DcN~  
　　营业外支出 Non-operating expenses P*iC#w]m  
　　所得税 Income tax xA7~"q&u  
　　直接人工成本差异(direct labor variance) p%mHxYP  
　　直接材料成本差异(direct material variance) #) ~u YQ  
　　在产品计价(work-in-process costing) p2 1|  
　　联产品成本计算(joint products costing) 85G-`T  
　　生产成本汇总程序(accumulation process of procluction cost) @z ",1^I  
　　制造费用差异(manufacturing expenses variance) .c}+kHv  
　　实际成本与估计成本(actual cost and estimated cost) L#K`F8Wi=  
　　工资费用分配(salary costs allocation) ph5{i2U0  
　　成本曲线(cost curve) ;]grbqXVE  
　　农业生产成本(agriculture production cost) Fdhgm{Y2s  
　　原始成本和重置成本(original cost and replacement cost) _"@:+f,  
　　工程施工成本 *z69ti/ t  
　　直接成本与间接成本(direct cost and indirect cost) I?PqWG!O  
　　可控成本(controllable cost) z7IJSj1gQI  
　　制造费用分配(manufacturing expenses allocation) G1j j:]1  
　　理论成本与应用成本(theory cost and practice cost) Jg=!GU/::  
　　辅助生产成本分配(auxiliary production cost allocation) 1xS+r)_n@  
　　期间,费用 7!c LTq  
　　成本控制程序(procedure of cost control) hJxL|5Uo  
　　成本记录(cost entry, cost recorder cost agenda) LJ <pE;`d  
　　成本计算分批法(job costing method)  >Vt2@E
e  
　　成本计算分步法 0ex.~S_Oj4  
　　直接人工成本差异(direct labor variance) w
X}p6yyN  
　　成本控制方法(cost control method)