[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 $?/Xk%d+  
　　股本 Share capital NW4 s'roP  
　　已归还投资 Investment returned SX?$H~A  
　　利润分配-其他转入 Profit appropriation - other transfer in ]tdo&  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve wD?=u\% &  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve lPFdQ8M  
　　利润分配-提取储备基金 Profit appropriation - reserve fund :oj) eS[Y  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0Yzb=QMD  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~4~Tcn  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit gh #w%g1g  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends kO3k|6f=  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `Z7ITvF>  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends P15*VPy  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares iq^L~RW5e  
　　期初未分配利润 Retained earnings, beginning of the year !NAX6m  
　　资本公积-股本溢价 Capital surplus - share premium s[B6%DI/5  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve zIQc#F6\5  
　　资本公积-接受现金捐赠 Capital surplus - cash donation $m: a-.I  
　　资本公积-股权投资准备 Capital surplus - investment reserve f`9rTc  
　　资本公积-拨款转入 Capital surplus - subsidiary F;Xq:e8  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Tx!m6B`Y  
　　资本公积-其他 Capital surplus - others <<2b2?aS`  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @`y?\fWh  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve klC^xSx  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve A%m`LKV~@  
　　盈余公积-储备基金 Surplus reserve - reserve fund ;~Gpw/]5E  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund &9lc\Y4PY  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Ae_ E;
[mj  
　　主营业务收入 Sales NX""?"q  
　　主营业务成本 Cost of sales B L
5
 
　　主营业务税金及附加 Sales tax K!: ,l  
　　营业费用 Operating expenses vK.4JOlRF  
　　管理费用 General and administrative expenses ot+~|Dl  
　　财务费用 Financial expenses UH^wyKbM  
　　投资收益 Investment income 8(_g]u#B;  
　　其他业务收入 Other operating income np\Q&  
　　营业外收入 Non-operating income gAUQQ  
　　补贴收入 Subsidy income <K[Zl/7I  
　　其他业务支出 Other operating expenses $9_.Q/9>  
　　营业外支出 Non-operating expenses wY ;8U N  
　　所得税 Income tax !zkEh9G  
　　直接人工成本差异(direct labor variance) ^R'!\m|FR  
　　直接材料成本差异(direct material variance) 5Kw?SRFH/  
　　在产品计价(work-in-process costing) +$=Wms-z  
　　联产品成本计算(joint products costing) D_ZBx+/_?  
　　生产成本汇总程序(accumulation process of procluction cost) 6-X?uaY)os  
　　制造费用差异(manufacturing expenses variance) @1ta`7#  
　　实际成本与估计成本(actual cost and estimated cost) =+-.5M  
　　工资费用分配(salary costs allocation) DF
[b?  
　　成本曲线(cost curve) U}wq~fD  
　　农业生产成本(agriculture production cost) YTPmS\ H _  
　　原始成本和重置成本(original cost and replacement cost) g+/U^JIc4l  
　　工程施工成本 >T*g'954xF  
　　直接成本与间接成本(direct cost and indirect cost) ^%X
\ }><  
　　可控成本(controllable cost)  ~M^7qO  
　　制造费用分配(manufacturing expenses allocation) .x$T al  
　　理论成本与应用成本(theory cost and practice cost) c3!|h1h/v  
　　辅助生产成本分配(auxiliary production cost allocation) ?ZV0
 
　　期间,费用 U?^|>cMr  
　　成本控制程序(procedure of cost control) 0o=)&%G  
　　成本记录(cost entry, cost recorder cost agenda) pVa|o&,  
　　成本计算分批法(job costing method) iY'hkrw  
　　成本计算分步法 JHZo:Ad -&  
　　直接人工成本差异(direct labor variance) $)7f%II  
　　成本控制方法(cost control method)