[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 GkOZ=ej  
　　股本 Share capital F'~\
!dNL  
　　已归还投资 Investment returned [:C V5k~xc  
　　利润分配-其他转入 Profit appropriation - other transfer in @N tiT,3k  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ? Zhnb0/  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +4*3aWf`  
　　利润分配-提取储备基金 Profit appropriation - reserve fund CXI%8eFXe$  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund xtWwz}^8]  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund bS1?I@  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit -o+<m4he  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends W@bZ~Q 9  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [w1 4hHnq  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends '<Fr}Cn  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Em<B9S  
　　期初未分配利润 Retained earnings, beginning of the year IBT1If3  
　　资本公积-股本溢价 Capital surplus - share premium u~]O #v  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve D1ep7ykY  
　　资本公积-接受现金捐赠 Capital surplus - cash donation (aeS+d x  
　　资本公积-股权投资准备 Capital surplus - investment reserve j[ fE^&  
　　资本公积-拨款转入 Capital surplus - subsidiary Z9)-kRQz=r  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation V6L0\  
　　资本公积-其他 Capital surplus - others 4#^E$N:  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3i*HwEh  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve H Q_IQ+  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve s"'ns  
　　盈余公积-储备基金 Surplus reserve - reserve fund v@&UTU  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund QC,LHt?6  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment GJ9'i-\*\  
　　主营业务收入 Sales -eQ>3x&3r  
　　主营业务成本 Cost of sales ^uV=|1<%  
　　主营业务税金及附加 Sales tax }wIF$v?M  
　　营业费用 Operating expenses K Y=$RO  
　　管理费用 General and administrative expenses at 
)m*  
　　财务费用 Financial expenses #n_gry!5  
　　投资收益 Investment income
Y\ C"3+I  
　　其他业务收入 Other operating income X-_ $jKfM  
　　营业外收入 Non-operating income CVAX?c{
 
　　补贴收入 Subsidy income +{r~-Rn3  
　　其他业务支出 Other operating expenses 2+oS'nL  
　　营业外支出 Non-operating expenses "Dt: 8Nf^  
　　所得税 Income tax u6t%*''  
　　直接人工成本差异(direct labor variance) znkc@8_4  
　　直接材料成本差异(direct material variance) Fd1t/B,  
　　在产品计价(work-in-process costing) KHTRoXt  
　　联产品成本计算(joint products costing) ;"9$LHH*  
　　生产成本汇总程序(accumulation process of procluction cost) L!c.1Rf_  
　　制造费用差异(manufacturing expenses variance) * YR>u@  
　　实际成本与估计成本(actual cost and estimated cost) r,r"?}Z  
　　工资费用分配(salary costs allocation) l:.q1UV  
　　成本曲线(cost curve) 3+4U?~^k*  
　　农业生产成本(agriculture production cost) Fy#7<Hp  
　　原始成本和重置成本(original cost and replacement cost) '}N4SrU$  
　　工程施工成本 ?^by3\,VZ  
　　直接成本与间接成本(direct cost and indirect cost) P-_2IZiz  
　　可控成本(controllable cost) }~+q S`  
　　制造费用分配(manufacturing expenses allocation) e#<A\?  
　　理论成本与应用成本(theory cost and practice cost) sPP(>y( \  
　　辅助生产成本分配(auxiliary production cost allocation) z=j,-d%9  
　　期间,费用 kZK1{  
　　成本控制程序(procedure of cost control) mb?r{WCi  
　　成本记录(cost entry, cost recorder cost agenda) sDZ <XA  
　　成本计算分批法(job costing method) 5L0w!q'W  
　　成本计算分步法 r}4  
　　直接人工成本差异(direct labor variance) ?Z2_y-  
　　成本控制方法(cost control method)