[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  %. ,=maA  
　　股本 Share capital 7C ,UDp|  
　　已归还投资 Investment returned \\7ZWp\fN  
　　利润分配-其他转入 Profit appropriation - other transfer in /fT+^&  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :1^R9yWA4  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;)e2@'Agl  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ;Q[mL(1:  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund U1RpLkibQ  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !@'6)/  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Mt5PaTjj  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends MP 2~; T}~  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,@3$X=),E  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends BT"42#7_  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [P7N{l=I  
　　期初未分配利润 Retained earnings, beginning of the year RYl>  
　　资本公积-股本溢价 Capital surplus - share premium ``e$AS  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve P gus42f%  
　　资本公积-接受现金捐赠 Capital surplus - cash donation !PJ6%"  
　　资本公积-股权投资准备 Capital surplus - investment reserve .dQQoyR+O  
　　资本公积-拨款转入 Capital surplus - subsidiary _DNHc*  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation g
lXZZ=j  
　　资本公积-其他 Capital surplus - others wG<(F}VX  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Qx4 7l  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
zs*
L~_K  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7{qy7,Gp  
　　盈余公积-储备基金 Surplus reserve - reserve fund Ve
!fU  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund D{4YxR PX  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment  k]HEhY  
　　主营业务收入 Sales $Gv9m   
　　主营业务成本 Cost of sales P(73!DT+  
　　主营业务税金及附加 Sales tax mAW,?h  
　　营业费用 Operating expenses hq/k*;  
　　管理费用 General and administrative expenses S'B|>!z@  
　　财务费用 Financial expenses %v7[[U{T  
　　投资收益 Investment income sx51X^d  
　　其他业务收入 Other operating income wqW0v\  
　　营业外收入 Non-operating income ^:* 1d \  
　　补贴收入 Subsidy income (B-43!C  
　　其他业务支出 Other operating expenses 3UQ;X**F  
　　营业外支出 Non-operating expenses s)2fG\1  
　　所得税 Income tax ['*8IWg  
　　直接人工成本差异(direct labor variance) 70mpSD3  
　　直接材料成本差异(direct material variance) nn9wdt@.]  
　　在产品计价(work-in-process costing) adi[-L#  
　　联产品成本计算(joint products costing) -7&Gi +]  
　　生产成本汇总程序(accumulation process of procluction cost) VZ](uFBY  
　　制造费用差异(manufacturing expenses variance) A7`1-#  
　　实际成本与估计成本(actual cost and estimated cost) V-r3-b  
　　工资费用分配(salary costs allocation) {TRsd  
　　成本曲线(cost curve) *"r~-&IL  
　　农业生产成本(agriculture production cost) 0,Y5KE{  
　　原始成本和重置成本(original cost and replacement cost) -cm$[,b6  
　　工程施工成本 7ei|XfR  
　　直接成本与间接成本(direct cost and indirect cost) %8M)2?E  
　　可控成本(controllable cost) dwv6;x  
　　制造费用分配(manufacturing expenses allocation) 4[-*~C|W5  
　　理论成本与应用成本(theory cost and practice cost) pOkLb #  
　　辅助生产成本分配(auxiliary production cost allocation) yxq}QSb \3  
　　期间,费用 Ze3X$%kWi  
　　成本控制程序(procedure of cost control) ^~HQC*  
　　成本记录(cost entry, cost recorder cost agenda) {]]|5 \F  
　　成本计算分批法(job costing method) ~/ilx#d  
　　成本计算分步法 y&=ALx@  
　　直接人工成本差异(direct labor variance) (%:>T Q(  
　　成本控制方法(cost control method)