[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 5H |< h  
　　股本 Share capital 62{[)jt{  
　　已归还投资 Investment returned MD=VR(P?eq  
　　利润分配-其他转入 Profit appropriation - other transfer in l$eKV(CZ4  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 31n|ScXv  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6Rc%P)6  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ?KtvXTy{m  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund J&jig?t  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7T@"2WYat  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit AAld2"r  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,Z p9,nf  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve HP*AN@>Kw  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends NZ?|#53  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "Go)t+-  
　　期初未分配利润 Retained earnings, beginning of the year E!v^j=h$u  
　　资本公积-股本溢价 Capital surplus - share premium 8I|2yvh P  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :z}  
　　资本公积-接受现金捐赠 Capital surplus - cash donation wO3K2I]>0  
　　资本公积-股权投资准备 Capital surplus - investment reserve W(&9S[2  
　　资本公积-拨款转入 Capital surplus - subsidiary 9G=Z
B^  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8GFA}_(^R  
　　资本公积-其他 Capital surplus - others I0]"o#LjT  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {qkd63X  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 4E.K6=k|=a  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 'c|Y*2@  
　　盈余公积-储备基金 Surplus reserve - reserve fund V;SXa|,  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund .3*VkAs  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment n*U +jc  
　　主营业务收入 Sales 7]6HXR@  
　　主营业务成本 Cost of sales (8/Qt\3jv  
　　主营业务税金及附加 Sales tax aok,qn'j  
　　营业费用 Operating expenses Pw_[{LL  
　　管理费用 General and administrative expenses Je~d/,^WU  
　　财务费用 Financial expenses 8ncgTCH:  
　　投资收益 Investment income Z,bvD'u  
　　其他业务收入 Other operating income &.t |&8-  
　　营业外收入 Non-operating income !%_H1jk  
　　补贴收入 Subsidy income hr] :bR  
　　其他业务支出 Other operating expenses ; 
(;J  
　　营业外支出 Non-operating expenses jboQ)NxT!,  
　　所得税 Income tax 9QryW\6.@z  
　　直接人工成本差异(direct labor variance) 6X.lncE@p  
　　直接材料成本差异(direct material variance) 9p5{,9.3*  
　　在产品计价(work-in-process costing) 9AROvq|#  
　　联产品成本计算(joint products costing) ]kd )j  
　　生产成本汇总程序(accumulation process of procluction cost) qg;fh]j%  
　　制造费用差异(manufacturing expenses variance) r`T(xJ!)  
　　实际成本与估计成本(actual cost and estimated cost) [F<Tl =  
　　工资费用分配(salary costs allocation) =w&<LJPJ  
　　成本曲线(cost curve) 1@Zjv>jy[  
　　农业生产成本(agriculture production cost) (iZE}qf7g  
　　原始成本和重置成本(original cost and replacement cost) v|v^(P,o  
　　工程施工成本 C^x+'. ^N  
　　直接成本与间接成本(direct cost and indirect cost) %wp#vO-$  
　　可控成本(controllable cost) Ck0R%|  
　　制造费用分配(manufacturing expenses allocation) `+(|$?Cu  
　　理论成本与应用成本(theory cost and practice cost) ceu}Lp^%/  
　　辅助生产成本分配(auxiliary production cost allocation) ?>p<!:E!r  
　　期间,费用 L('G1J}  
　　成本控制程序(procedure of cost control) 6!}tmdzR  
　　成本记录(cost entry, cost recorder cost agenda) kFG>Km(y}  
　　成本计算分批法(job costing method) *0,?QS-a  
　　成本计算分步法 buhn~ c  
　　直接人工成本差异(direct labor variance) > cPB:kD'  
　　成本控制方法(cost control method)