[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 T0
)"1D<l  
　　股本 Share capital nUq<TJ  
　　已归还投资 Investment returned T5Dw0Y6u,  
　　利润分配-其他转入 Profit appropriation - other transfer in 3:%QB9qc]'  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Og;-B0,A  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +.y .Mp  
　　利润分配-提取储备基金 Profit appropriation - reserve fund iTW? W\d  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund yT{8d.Rh  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "U.^lkN  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit {_RWVVVe  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends zi~5l#I  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $8l({:*q0  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends y/V%&.$o=  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares : Q+5,v-c  
　　期初未分配利润 Retained earnings, beginning of the year oJKa"H-jL  
　　资本公积-股本溢价 Capital surplus - share premium 9+,R`v  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve q H"Gm  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ^$%Z!uz  
　　资本公积-股权投资准备 Capital surplus - investment reserve RFh"&0[  
　　资本公积-拨款转入 Capital surplus - subsidiary 8Ry7
4|`=R  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation }FF W|f  
　　资本公积-其他 Capital surplus - others J/7R\;q`~o  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve " o& E2#  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Y-ux7F{=z  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ,wKe fpV;5  
　　盈余公积-储备基金 Surplus reserve - reserve fund :a:[.  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 569}Xbc/  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment nS()u}c;r  
　　主营业务收入 Sales yBLK$@9  
　　主营业务成本 Cost of sales B7\k< Nit0  
　　主营业务税金及附加 Sales tax *`( <'Z  
　　营业费用 Operating expenses bbxLBD'  
　　管理费用 General and administrative expenses R~bC,`Bh  
　　财务费用 Financial expenses Oo?,f
w  
　　投资收益 Investment income 5q@LxDy,b  
　　其他业务收入 Other operating income uH3D{4   
　　营业外收入 Non-operating income s=?aox7  
　　补贴收入 Subsidy income 3Q/#T1@  
　　其他业务支出 Other operating expenses :hG PTf  
　　营业外支出 Non-operating expenses > Oh?%%6  
　　所得税 Income tax wPbkUVO   
　　直接人工成本差异(direct labor variance) X5YiFLH>y\  
　　直接材料成本差异(direct material variance) SM[
Bv9|0  
　　在产品计价(work-in-process costing) 3M5#4n\v$  
　　联产品成本计算(joint products costing) wix5B@  
　　生产成本汇总程序(accumulation process of procluction cost) KCe13!  
　　制造费用差异(manufacturing expenses variance) bg|!'1bD`5  
　　实际成本与估计成本(actual cost and estimated cost) Gf8s?l  
　　工资费用分配(salary costs allocation) TG n-7 88  
　　成本曲线(cost curve) v+6@cC  
　　农业生产成本(agriculture production cost) 4eVI},  
　　原始成本和重置成本(original cost and replacement cost) 3E}EBJLsZ  
　　工程施工成本 s?WCnT  
　　直接成本与间接成本(direct cost and indirect cost) wx=0'T-[  
　　可控成本(controllable cost) s!/TU {8J  
　　制造费用分配(manufacturing expenses allocation) 4 ;Qlu  
　　理论成本与应用成本(theory cost and practice cost) {#IPf0O  
　　辅助生产成本分配(auxiliary production cost allocation) ryO$6L  
　　期间,费用 2EQ 6J  
　　成本控制程序(procedure of cost control) A`O<6   
　　成本记录(cost entry, cost recorder cost agenda) Do?P<x o  
　　成本计算分批法(job costing method)  Z:2I/  
　　成本计算分步法 *X%m@KLIKv  
　　直接人工成本差异(direct labor variance) %Qn(rA@9  
　　成本控制方法(cost control method)