[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 Y9y'` }+  
　　股本 Share capital 6kdcFcV-]  
　　已归还投资 Investment returned PbY=?>0z  
　　利润分配-其他转入 Profit appropriation - other transfer in 8P*wt'Q$  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Z6_fI  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve M+Eg{^ q`  
　　利润分配-提取储备基金 Profit appropriation - reserve fund XWBTBL  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund H1hADn  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9&'Hh
Jm  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit sQ8kLS_q8  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends W|V 9:A  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,`ju(ac!  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends m xmj  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares UUqA^yJ  
　　期初未分配利润 Retained earnings, beginning of the year 6}?5Oy_XF2  
　　资本公积-股本溢价 Capital surplus - share premium ]3CW b>!_  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve QI6=[  
　　资本公积-接受现金捐赠 Capital surplus - cash donation c>L#(D\\  
　　资本公积-股权投资准备 Capital surplus - investment reserve 5@`dKFB5  
　　资本公积-拨款转入 Capital surplus - subsidiary ; nYR~~  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation F 8 gw3  
　　资本公积-其他 Capital surplus - others jDCf]NvOPM  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve zC>zkFT>H  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =|
_k a8{?  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve TQ25"bWi  
　　盈余公积-储备基金 Surplus reserve - reserve fund UiH5iZ<r;  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund I$JyAj  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment TS@U0Ror  
　　主营业务收入 Sales Q=F^Y f  
　　主营业务成本 Cost of sales f- ~]  
　　主营业务税金及附加 Sales tax $im6v  
　　营业费用 Operating expenses KqFiS9 N5  
　　管理费用 General and administrative expenses ~otV'=/my  
　　财务费用 Financial expenses ~A,(D-  
　　投资收益 Investment income Hzojv<c  
　　其他业务收入 Other operating income c<imqDf  
　　营业外收入 Non-operating income &f
<Ltdw  
　　补贴收入 Subsidy income osI0m7ws:  
　　其他业务支出 Other operating expenses tW"s^r=95  
　　营业外支出 Non-operating expenses Gu#wH  
　　所得税 Income tax M nDaag  
　　直接人工成本差异(direct labor variance) YL9Tsw  
　　直接材料成本差异(direct material variance) KBwY _  
　　在产品计价(work-in-process costing) #-K,,"  
　　联产品成本计算(joint products costing) 8QN/D\uq  
　　生产成本汇总程序(accumulation process of procluction cost) !s47A"O&B  
　　制造费用差异(manufacturing expenses variance) z i3gE$7  
　　实际成本与估计成本(actual cost and estimated cost) la89>pF  
　　工资费用分配(salary costs allocation) ]h}O&K/  
　　成本曲线(cost curve) /[UuHU5*R  
　　农业生产成本(agriculture production cost) JwcC9 O  
　　原始成本和重置成本(original cost and replacement cost) qz.WF8Sy2  
　　工程施工成本 xHWD1>  
　　直接成本与间接成本(direct cost and indirect cost) 0l~z0pvT  
　　可控成本(controllable cost) fP;2qho  
　　制造费用分配(manufacturing expenses allocation) 4\(|V fy  
　　理论成本与应用成本(theory cost and practice cost) "In$|A\?E  
　　辅助生产成本分配(auxiliary production cost allocation) -ei+r#  
　　期间,费用 \\$wg   
　　成本控制程序(procedure of cost control) s^ K:cz  
　　成本记录(cost entry, cost recorder cost agenda) 89a`WV@}  
　　成本计算分批法(job costing method) l8RKwECdPn  
　　成本计算分步法 e\ O&Xe  
　　直接人工成本差异(direct labor variance) rlXMrn  
　　成本控制方法(cost control method)