[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 jM)C4ii.-$  
　　股本 Share capital ` uCIXb  
　　已归还投资 Investment returned 9ooY? J  
　　利润分配-其他转入 Profit appropriation - other transfer in {R6HG{"IS6  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve V^s0fWa  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Xd `vDgD  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 0E`1HP"b  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ay )/q5  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund <.K4JlbT  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit w8Sv*K  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends yR5XJ;Tct  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve EbNd=Z'J  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends J9~i%hzr  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8jlL
UG:g  
　　期初未分配利润 Retained earnings, beginning of the year (5L-G{4  
　　资本公积-股本溢价 Capital surplus - share premium OX]V)QHVZ  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =@x`?oev  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ),:c+~@@kT  
　　资本公积-股权投资准备 Capital surplus - investment reserve V N{NA+I  
　　资本公积-拨款转入 Capital surplus - subsidiary 1 T<+d5[C  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation _f0C Y"  
　　资本公积-其他 Capital surplus - others KL,/2(  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve NE2pL@sk  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve G"5D< ]  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve YIhm$A"z0"  
　　盈余公积-储备基金 Surplus reserve - reserve fund 5Z/7kU=I  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund K6JVg$  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment @D^^
_1~  
　　主营业务收入 Sales ZFm`UXS  
　　主营业务成本 Cost of sales B;6]NCxD  
　　主营业务税金及附加 Sales tax $lA V6I.  
　　营业费用 Operating expenses E_z;s3AXQ  
　　管理费用 General and administrative expenses `>(W"^  
　　财务费用 Financial expenses zdl%iop3
e  
　　投资收益 Investment income YV% 5y1i  
　　其他业务收入 Other operating income NH<gU_s8{9  
　　营业外收入 Non-operating income N;oQ^B'  
　　补贴收入 Subsidy income J@pb[OL,  
　　其他业务支出 Other operating expenses O4 3YY2  
　　营业外支出 Non-operating expenses 2zSG&",2D  
　　所得税 Income tax M,5j5<7  
　　直接人工成本差异(direct labor variance) P sura$:  
　　直接材料成本差异(direct material variance) *.- .iY.a]  
　　在产品计价(work-in-process costing) gU^$Sx7'  
　　联产品成本计算(joint products costing) @!N-RQ&A  
　　生产成本汇总程序(accumulation process of procluction cost) 3f Xv4R;!:  
　　制造费用差异(manufacturing expenses variance) =;a!u  
　　实际成本与估计成本(actual cost and estimated cost) sZWaV4  
　　工资费用分配(salary costs allocation) J&/lx${  
　　成本曲线(cost curve) RgdysyB  
　　农业生产成本(agriculture production cost) sxKf&p;  
　　原始成本和重置成本(original cost and replacement cost) {#P`^g  
　　工程施工成本 r[(x
jn  
　　直接成本与间接成本(direct cost and indirect cost) <:FP4e "(  
　　可控成本(controllable cost) Jb)#fH$L  
　　制造费用分配(manufacturing expenses allocation) X[s8X!#  
　　理论成本与应用成本(theory cost and practice cost) HW4
.zw  
　　辅助生产成本分配(auxiliary production cost allocation) /M~!sPW&?  
　　期间,费用 N/
$`:8"  
　　成本控制程序(procedure of cost control) .MW @;  
　　成本记录(cost entry, cost recorder cost agenda) `i) 2 nNJ"  
　　成本计算分批法(job costing method) LH 3}d<{  
　　成本计算分步法 SKuIF*"!S  
　　直接人工成本差异(direct labor variance) &c(WE RW?-  
　　成本控制方法(cost control method)