[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 J&"?m.~@  
　　股本 Share capital dHq )vs,L  
　　已归还投资 Investment returned '<&EPUO  
　　利润分配-其他转入 Profit appropriation - other transfer in "-QRkif  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve b;J0'o^G|  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )ehB)X  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 2WPF{y%/  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund HCx%_9xlm  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {e swe  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ;*-@OLT_K  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends _:gGD8  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve RCh$j&Tn  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~0F9x9V  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares N+s?ZE*  
　　期初未分配利润 Retained earnings, beginning of the year !0OD(XT  
　　资本公积-股本溢价 Capital surplus - share premium Oh/b?|imG  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve f
ATA%eA8;  
　　资本公积-接受现金捐赠 Capital surplus - cash donation S#h'\/S  
　　资本公积-股权投资准备 Capital surplus - investment reserve Z;fm;X%4  
　　资本公积-拨款转入 Capital surplus - subsidiary (9KDtr*(2i  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation " _:iK]  
　　资本公积-其他 Capital surplus - others >'ksXA4b  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve d
{2y/  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve  ^%5~;  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve A3MZxu=':3  
　　盈余公积-储备基金 Surplus reserve - reserve fund {\svV 0)~  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund :m*!?QGdL  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9iGE`1N%E  
　　主营业务收入 Sales
I
mPu}  
　　主营业务成本 Cost of sales 5y%u
n  
　　主营业务税金及附加 Sales tax \[[TlB>  
　　营业费用 Operating expenses 1 ;\]D9i  
　　管理费用 General and administrative expenses  :Hzz {'  
　　财务费用 Financial expenses P /c Q1  
　　投资收益 Investment income U0h)pdo  
　　其他业务收入 Other operating income ]_ejDN\>{V  
　　营业外收入 Non-operating income #QTfT&m+G}  
　　补贴收入 Subsidy income :F^$"~(,  
　　其他业务支出 Other operating expenses _K0izKTA.  
　　营业外支出 Non-operating expenses <.r ]dCf  
　　所得税 Income tax FJa[ToZ4+  
　　直接人工成本差异(direct labor variance) ~?AC:  
　　直接材料成本差异(direct material variance) U|Bsa(?nx  
　　在产品计价(work-in-process costing) qGpP,  
　　联产品成本计算(joint products costing) fiE>H~  
　　生产成本汇总程序(accumulation process of procluction cost) 5\akI\  
　　制造费用差异(manufacturing expenses variance) !,Xyl} #  
　　实际成本与估计成本(actual cost and estimated cost) ?k L|>1TY  
　　工资费用分配(salary costs allocation) ,7^d9v3t  
　　成本曲线(cost curve) t} *l?$`  
　　农业生产成本(agriculture production cost) ,DQGv_  
　　原始成本和重置成本(original cost and replacement cost) (s}Rj)V[^  
　　工程施工成本 yhcNE8mkQ/  
　　直接成本与间接成本(direct cost and indirect cost) ~\IF9!  
　　可控成本(controllable cost) T-a&e9B  
　　制造费用分配(manufacturing expenses allocation) a>o"^%x  
　　理论成本与应用成本(theory cost and practice cost) (dzH3_U  
　　辅助生产成本分配(auxiliary production cost allocation) HGO#e  
　　期间,费用 h8f!<:rTS  
　　成本控制程序(procedure of cost control) gYTyH.  
　　成本记录(cost entry, cost recorder cost agenda) Js\-['`  
　　成本计算分批法(job costing method) Q `.'-iq  
　　成本计算分步法 MU_!&(X_  
　　直接人工成本差异(direct labor variance) ?^%YRB&  
　　成本控制方法(cost control method)