[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 x#jJ 0T  
　　股本 Share capital aBT8mK -.  
　　已归还投资 Investment returned FKU)# Eo  
　　利润分配-其他转入 Profit appropriation - other transfer in 5.U4P<qS  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `(&GLv[i^2  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve CJf4b:SY@  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 7i0;S s*  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4)].{Z4q  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .,
&6 x.  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit h {.x:pPXy  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~=/.ZUQNX  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve is6d:p  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends UdK+,k~m/  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 0ra+MQBg  
　　期初未分配利润 Retained earnings, beginning of the year XEb+Z7L1  
　　资本公积-股本溢价 Capital surplus - share premium P%y$e0  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve tvR|!N }  
　　资本公积-接受现金捐赠 Capital surplus - cash donation F,h}HlU  
　　资本公积-股权投资准备 Capital surplus - investment reserve J 7]LMw7  
　　资本公积-拨款转入 Capital surplus - subsidiary 6'\VPjt  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation NUM+tg>KM  
　　资本公积-其他 Capital surplus - others 4\iy{1{E,C  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \$Aw[ 5&t  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |v@ zyOq&b  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :,pdR>q%(y  
　　盈余公积-储备基金 Surplus reserve - reserve fund l(uV@_3  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund oRQ(l I>
 
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5Tiap8x+<  
　　主营业务收入 Sales QR(j7>+J^  
　　主营业务成本 Cost of sales oG' 'my#3  
　　主营业务税金及附加 Sales tax KDu~,P]  
　　营业费用 Operating expenses R/ 3#(5  
　　管理费用 General and administrative expenses Tk:%
YS;=  
　　财务费用 Financial expenses 1)!?,O\ey  
　　投资收益 Investment income !DZ4C.  
　　其他业务收入 Other operating income }-%:!*bLj  
　　营业外收入 Non-operating income VNHt ]Ewj  
　　补贴收入 Subsidy income 4{#0ci{  
　　其他业务支出 Other operating expenses wOrpp3I  
　　营业外支出 Non-operating expenses YnW,6U['{g  
　　所得税 Income tax (&xIBF_6  
　　直接人工成本差异(direct labor variance) GpGq' 8|(  
　　直接材料成本差异(direct material variance) +9]CGYj  
　　在产品计价(work-in-process costing) by*v($  
　　联产品成本计算(joint products costing) KJCi 4O&  
　　生产成本汇总程序(accumulation process of procluction cost) g{^(EZ,  
　　制造费用差异(manufacturing expenses variance) ;;<[_gp,E  
　　实际成本与估计成本(actual cost and estimated cost) =`MMB|{6  
　　工资费用分配(salary costs allocation) *FC26_pH  
　　成本曲线(cost curve) b*dEX%H8sf  
　　农业生产成本(agriculture production cost) e\WG-zi/  
　　原始成本和重置成本(original cost and replacement cost) T74."Lo#  
　　工程施工成本 +Q&CIo  
　　直接成本与间接成本(direct cost and indirect cost) 0&2eiMKG?n  
　　可控成本(controllable cost) S@6 :H"  
　　制造费用分配(manufacturing expenses allocation) {!37w[s~  
　　理论成本与应用成本(theory cost and practice cost) rj-Q+rgup  
　　辅助生产成本分配(auxiliary production cost allocation) d1hXzJs  
　　期间,费用 HVaKy+RU  
　　成本控制程序(procedure of cost control) 1j\wvPLr  
　　成本记录(cost entry, cost recorder cost agenda) QI{<q<  
　　成本计算分批法(job costing method) &WHK|bl  
　　成本计算分步法 Rv@( [rn+  
　　直接人工成本差异(direct labor variance) apd"p{  
　　成本控制方法(cost control method)