[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]R[;8g  
　　股本 Share capital Ux=B*m1@{  
　　已归还投资 Investment returned :mf&,?  
　　利润分配-其他转入 Profit appropriation - other transfer in w2('75$J  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve  _X=6M gU  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve `/!F Zh<  
　　利润分配-提取储备基金 Profit appropriation - reserve fund !V/7q'&t=  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $T7 qd  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund #&L7FBJ"*v  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit f:~$ x  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Y}Y~?kE>M|  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve mU]^PC2[  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends S}]B|Q  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `cN8AcRHP  
　　期初未分配利润 Retained earnings, beginning of the year tuuwoiQ*`  
　　资本公积-股本溢价 Capital surplus - share premium m
9&%A0  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve jWh)bsqI!  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ),j6tq[  
　　资本公积-股权投资准备 Capital surplus - investment reserve EQ
:>]O  
　　资本公积-拨款转入 Capital surplus - subsidiary S0r+Y0J]<  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation m^TN6/])  
　　资本公积-其他 Capital surplus - others oEFo7X`t  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve  +`ov1h  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Bm%|W
QK
 
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve W5:fY>7  
　　盈余公积-储备基金 Surplus reserve - reserve fund IX<9_q  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund +|5O b  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ,]]IJ;: w  
　　主营业务收入 Sales QF*cdc<  
　　主营业务成本 Cost of sales H/;AlN|!  
　　主营业务税金及附加 Sales tax 6uUn  
　　营业费用 Operating expenses 7-u'x[=m  
　　管理费用 General and administrative expenses +qT+iHa|n  
　　财务费用 Financial expenses @>J(1{m=Gy  
　　投资收益 Investment income cN&:V2,  
　　其他业务收入 Other operating income gm!sLZ!X  
　　营业外收入 Non-operating income NZ6:ZzM  
　　补贴收入 Subsidy income   ?<8c  
　　其他业务支出 Other operating expenses T,vh=UF%]  
　　营业外支出 Non-operating expenses |R!ozlL{}  
　　所得税 Income tax ~3f|-%Z  
　　直接人工成本差异(direct labor variance) C=cn.CX  
　　直接材料成本差异(direct material variance) 9e vQQN6D|  
　　在产品计价(work-in-process costing) owVks-/  
　　联产品成本计算(joint products costing) oj)(.X<8N  
　　生产成本汇总程序(accumulation process of procluction cost) c813NHW  
　　制造费用差异(manufacturing expenses variance) Zkqq<  
　　实际成本与估计成本(actual cost and estimated cost) }4h0{H  
　　工资费用分配(salary costs allocation) y c 8h}`  
　　成本曲线(cost curve) yaWY>sB  
　　农业生产成本(agriculture production cost) 7-}5 W  
　　原始成本和重置成本(original cost and replacement cost) S'NLj(  
　　工程施工成本 Y"yrc0'&T  
　　直接成本与间接成本(direct cost and indirect cost) Ck"db30.  
　　可控成本(controllable cost) bw7gL\*  
　　制造费用分配(manufacturing expenses allocation) Wv;,@
xTZ  
　　理论成本与应用成本(theory cost and practice cost) `Lavjmfr2V  
　　辅助生产成本分配(auxiliary production cost allocation) ?d{O '&|:  
　　期间,费用 nLv~)IQ}:  
　　成本控制程序(procedure of cost control) _VmXs&4  
　　成本记录(cost entry, cost recorder cost agenda) |3Oyg?2  
　　成本计算分批法(job costing method) ZU+_nWnl  
　　成本计算分步法 Y5;afU='  
　　直接人工成本差异(direct labor variance) .c0u##/0  
　　成本控制方法(cost control method)