[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 :6:,s#av  
　　股本 Share capital I~GHx5Dk  
　　已归还投资 Investment returned LAFxeo  
　　利润分配-其他转入 Profit appropriation - other transfer in Q@1SqK#-DQ  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Jcy+(7lE)  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Cg(&WJw(ep  
　　利润分配-提取储备基金 Profit appropriation - reserve fund sXm
P<c  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4T]A! y{  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 6e S ~*  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit nAC>']K4$  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ce[ Maw  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~h:(9q8NLC  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ejia4(Cd  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Y2IMHNtH  
　　期初未分配利润 Retained earnings, beginning of the year d}y ")q|F  
　　资本公积-股本溢价 Capital surplus - share premium zR4]buHnE  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve b<%c ]z  
　　资本公积-接受现金捐赠 Capital surplus - cash donation i&%m^p
 
　　资本公积-股权投资准备 Capital surplus - investment reserve ,D'm#Fti  
　　资本公积-拨款转入 Capital surplus - subsidiary R.?PD$;_M  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation c^rWS&)P  
　　资本公积-其他 Capital surplus - others 4jc?9(y
%  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {+]tx4 6$  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve j#U,zsv:  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve &2Ef:RZF  
　　盈余公积-储备基金 Surplus reserve - reserve fund 9 p,O>I  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund @?jtB  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment z9!OzGtIR  
　　主营业务收入 Sales t,n2N13  
　　主营业务成本 Cost of sales :dQRrmM  
　　主营业务税金及附加 Sales tax m[z$y  
　　营业费用 Operating expenses h@z0 x4_])  
　　管理费用 General and administrative expenses \H9:%Tlp~4  
　　财务费用 Financial expenses ##%&*v h  
　　投资收益 Investment income $o0.oY#  
　　其他业务收入 Other operating income J$PlI  
　　营业外收入 Non-operating income K$:+]fJK  
　　补贴收入 Subsidy income p6aR/gFkqv  
　　其他业务支出 Other operating expenses ~<-mxOe  
　　营业外支出 Non-operating expenses 1]9w9!j  
　　所得税 Income tax 9|3sNFGX  
　　直接人工成本差异(direct labor variance) d"@ /{O^1  
　　直接材料成本差异(direct material variance) @q`T#vd  
　　在产品计价(work-in-process costing) cU-A1W  
　　联产品成本计算(joint products costing) #.!#"8{0_  
　　生产成本汇总程序(accumulation process of procluction cost) 'oK oF  
　　制造费用差异(manufacturing expenses variance) D.-G!0 !  
　　实际成本与估计成本(actual cost and estimated cost) WNZYs  
　　工资费用分配(salary costs allocation) 4l{$dtKbI  
　　成本曲线(cost curve) ak-agH  
　　农业生产成本(agriculture production cost) mP=[h |a$r  
　　原始成本和重置成本(original cost and replacement cost) '<xE0
<  
　　工程施工成本 ?68~g<d,  
　　直接成本与间接成本(direct cost and indirect cost) ]Y-Y.&b7t  
　　可控成本(controllable cost) o[}Dj6e\t  
　　制造费用分配(manufacturing expenses allocation) nu7 R  
　　理论成本与应用成本(theory cost and practice cost) @0s' (  
　　辅助生产成本分配(auxiliary production cost allocation) 934j5D  
　　期间,费用 N$=9R  
　　成本控制程序(procedure of cost control) KS<@;Tt  
　　成本记录(cost entry, cost recorder cost agenda) 4# PxJG6m  
　　成本计算分批法(job costing method) t$%<eF@w  
　　成本计算分步法 %\(-<aT  
　　直接人工成本差异(direct labor variance) u z7|!G!43  
　　成本控制方法(cost control method)