[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 7vV3"uns  
　　股本 Share capital Y*0%lq({H  
　　已归还投资 Investment returned >(u=/pp=:  
　　利润分配-其他转入 Profit appropriation - other transfer in MZE8Cvq0  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve HW{osav9  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve iy8UrgG;l  
　　利润分配-提取储备基金 Profit appropriation - reserve fund KLs%{'[7:  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund pSASMc@  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund mz[rB|v"/7  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit zHr1FxD  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends [,-MC7>]  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve rU5gQq
;  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends iD_NpH q  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]xA;*b;|h  
　　期初未分配利润 Retained earnings, beginning of the year ^l ~i>:V  
　　资本公积-股本溢价 Capital surplus - share premium .-[UHO05^8  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve x+"~-KO8q$  
　　资本公积-接受现金捐赠 Capital surplus - cash donation $
\$5::}r  
　　资本公积-股权投资准备 Capital surplus - investment reserve C2,,+* v  
　　资本公积-拨款转入 Capital surplus - subsidiary )=;0  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation W=o90TwbN  
　　资本公积-其他 Capital surplus - others PV>-"2n  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;&P%A<[`  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $ W(m   
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve I*  \o  
　　盈余公积-储备基金 Surplus reserve - reserve fund |Z$heYP:w  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund A--Hg-N|  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment VLN=9  
　　主营业务收入 Sales goeWZO  
　　主营业务成本 Cost of sales Z6X?M&-Lz  
　　主营业务税金及附加 Sales tax sn/^#Aa=N  
　　营业费用 Operating expenses #~q{6()e:  
　　管理费用 General and administrative expenses uE-~7Q(@  
　　财务费用 Financial expenses (J][(=s;a  
　　投资收益 Investment income ^
x4I  
　　其他业务收入 Other operating income WtFv"$V  
　　营业外收入 Non-operating income ' V;cA$ $  
　　补贴收入 Subsidy income 3.?PdK&C  
　　其他业务支出 Other operating expenses WsQo+Ua  
　　营业外支出 Non-operating expenses I2qC,Nkk  
　　所得税 Income tax SPeSe/  
　　直接人工成本差异(direct labor variance) GrW+P[j9  
　　直接材料成本差异(direct material variance) %?y
?rt  
　　在产品计价(work-in-process costing) P6zy<w  
　　联产品成本计算(joint products costing) Y
tc  
　　生产成本汇总程序(accumulation process of procluction cost) sbrU;X_S  
　　制造费用差异(manufacturing expenses variance) %7Z_Hw  
　　实际成本与估计成本(actual cost and estimated cost) *n N;!*J  
　　工资费用分配(salary costs allocation) I7nt<l!  
　　成本曲线(cost curve) <jQ?l%\  
　　农业生产成本(agriculture production cost) Ja|! fT  
　　原始成本和重置成本(original cost and replacement cost) "CB*  
　　工程施工成本 UW<V(6P  
　　直接成本与间接成本(direct cost and indirect cost) jtV{Lf3<  
　　可控成本(controllable cost) { o=4(RC  
　　制造费用分配(manufacturing expenses allocation) A/,7%bB1  
　　理论成本与应用成本(theory cost and practice cost) l];,)ddD9  
　　辅助生产成本分配(auxiliary production cost allocation) Ix^xL+Tm  
　　期间,费用 "?EA G  
　　成本控制程序(procedure of cost control) amK?LDf]  
　　成本记录(cost entry, cost recorder cost agenda) O$E3ry+?  
　　成本计算分批法(job costing method) [P]zdw w#  
　　成本计算分步法 +g<2t,  
　　直接人工成本差异(direct labor variance) <bWhTNOb  
　　成本控制方法(cost control method)