[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 QCa$<~c  
　　股本 Share capital Y$Js5K@F  
　　已归还投资 Investment returned *u 3K8"XZ  
　　利润分配-其他转入 Profit appropriation - other transfer in Nh]eZ3O  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *J8j_-i,R  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve eAu3,qoM  
　　利润分配-提取储备基金 Profit appropriation - reserve fund *FK!^
Y  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund vj[ .`fY  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9j:?s;B  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit bX|Z||img  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends D>?%p"e  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve DD"]as"#  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ut& RKr3  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares  7I^(vQ  
　　期初未分配利润 Retained earnings, beginning of the year )3'/g`c  
　　资本公积-股本溢价 Capital surplus - share premium JT[|l-\zo  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve lmj73OB3  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 7AV!v`  
　　资本公积-股权投资准备 Capital surplus - investment reserve {/XzIOO;b  
　　资本公积-拨款转入 Capital surplus - subsidiary _D$|l k-  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation }4#%0x`w  
　　资本公积-其他 Capital surplus - others +7^%fX;3pW  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve a&.8*|w3  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve h [ba$S,T  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Wl;F]_|*(  
　　盈余公积-储备基金 Surplus reserve - reserve fund FGzB7w#  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ojT TYR{  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment rzLpVpTaz  
　　主营业务收入 Sales "sUL"i  
　　主营业务成本 Cost of sales }/SbmW8(1  
　　主营业务税金及附加 Sales tax la</I
pC  
　　营业费用 Operating expenses n0>#?ek12  
　　管理费用 General and administrative expenses :nCGqg  
　　财务费用 Financial expenses ] 8+!  
　　投资收益 Investment income 3-lJ]7OT  
　　其他业务收入 Other operating income TlQ#0_as[  
　　营业外收入 Non-operating income ?E^~z-  
　　补贴收入 Subsidy income (}V.xi  
　　其他业务支出 Other operating expenses (Z,v)TOXjV  
　　营业外支出 Non-operating expenses =v:vc~G6  
　　所得税 Income tax =n cu#T]  
　　直接人工成本差异(direct labor variance) (5cc{zKtR  
　　直接材料成本差异(direct material variance) | bQKymS  
　　在产品计价(work-in-process costing) Urm&4&y   
　　联产品成本计算(joint products costing) ;;2XLkWu  
　　生产成本汇总程序(accumulation process of procluction cost) ~ZweP$l  
　　制造费用差异(manufacturing expenses variance) E<:XHjm  
　　实际成本与估计成本(actual cost and estimated cost) +j1s*}8  
　　工资费用分配(salary costs allocation) 9]c2ub7  
　　成本曲线(cost curve) WJ<nc+/
v:  
　　农业生产成本(agriculture production cost) _<6
^r  
　　原始成本和重置成本(original cost and replacement cost) A0m  
　　工程施工成本 -Ds}kdxw  
　　直接成本与间接成本(direct cost and indirect cost) yS[:C 2v  
　　可控成本(controllable cost) xdFm-_
\-  
　　制造费用分配(manufacturing expenses allocation) 9.{u2a\  
　　理论成本与应用成本(theory cost and practice cost) e=<knKc Q  
　　辅助生产成本分配(auxiliary production cost allocation) %YkJA:  
　　期间,费用 /x c<&  
　　成本控制程序(procedure of cost control) umaF}}-Q{  
　　成本记录(cost entry, cost recorder cost agenda) '-oS=OrZ  
　　成本计算分批法(job costing method) ;P CnEs  
　　成本计算分步法 'W(+rTFf!  
　　直接人工成本差异(direct labor variance) DzydS=`w  
　　成本控制方法(cost control method)