[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 iGSJ\  
　　股本 Share capital \4wMv[;7  
　　已归还投资 Investment returned F8Ety^9>9  
　　利润分配-其他转入 Profit appropriation - other transfer in d~qQ_2M[G  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :wS&3:h  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve is8i_FoD,n  
　　利润分配-提取储备基金 Profit appropriation - reserve fund z(LR!hr  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund E;CM"Y*  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund uQ-GJI^t  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 2pdeJ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends _l9

fNf!@  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Q// @5m_  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~g/"p`2-N  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6=]Gom&S  
　　期初未分配利润 Retained earnings, beginning of the year 9oJM?&i  
　　资本公积-股本溢价 Capital surplus - share premium I`{*QU  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve iY/2 `R  
　　资本公积-接受现金捐赠 Capital surplus - cash donation kyAN O  
　　资本公积-股权投资准备 Capital surplus - investment reserve boEQI=!j\+  
　　资本公积-拨款转入 Capital surplus - subsidiary *|Vf1R]  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation .4^+q9M  
　　资本公积-其他 Capital surplus - others :rU.5(,  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve R
b:H3zh  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve pFY*Y>6ar  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~'lT8 n_  
　　盈余公积-储备基金 Surplus reserve - reserve fund qm!cv;}c1  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund w\GJ,e  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment LH(P<k&  
　　主营业务收入 Sales ybiTWM  
　　主营业务成本 Cost of sales AB/${RGf+  
　　主营业务税金及附加 Sales tax THhxj)  
　　营业费用 Operating expenses Y:;_R=M  
　　管理费用 General and administrative expenses m@XX2l9:9  
　　财务费用 Financial expenses |p[Mp:^^  
　　投资收益 Investment income e-y$&[  
　　其他业务收入 Other operating income GKIzU^f  
　　营业外收入 Non-operating income ,5 ka{Q`K  
　　补贴收入 Subsidy income U!q2bF<@  
　　其他业务支出 Other operating expenses (.P}>$M9  
　　营业外支出 Non-operating expenses y\^zxG*]'  
　　所得税 Income tax Q,5PscE6&k  
　　直接人工成本差异(direct labor variance) m8F$h-  
　　直接材料成本差异(direct material variance) :4V5p =v-  
　　在产品计价(work-in-process costing) 1rZ E2  
　　联产品成本计算(joint products costing) <@(\z   
　　生产成本汇总程序(accumulation process of procluction cost) 2*V%S/cck  
　　制造费用差异(manufacturing expenses variance) s 1M-(d Q  
　　实际成本与估计成本(actual cost and estimated cost) f4 S:L&  
　　工资费用分配(salary costs allocation) h@R n)D  
　　成本曲线(cost curve) *d C|X  
　　农业生产成本(agriculture production cost) $ a~  
　　原始成本和重置成本(original cost and replacement cost) #).^k-
  
　　工程施工成本 DGGySO6=$e  
　　直接成本与间接成本(direct cost and indirect cost) [Ix6ArY  
　　可控成本(controllable cost) HDKF>S_S  
　　制造费用分配(manufacturing expenses allocation) .t\J@?Z  
　　理论成本与应用成本(theory cost and practice cost) u;$qJj
S N  
　　辅助生产成本分配(auxiliary production cost allocation) 1R8tR#l  
　　期间,费用 &6CDIxH{  
　　成本控制程序(procedure of cost control) y`zdI_!7  
　　成本记录(cost entry, cost recorder cost agenda) Q.$8 >)  
　　成本计算分批法(job costing method) {2q"9Ox"  
　　成本计算分步法 @@\qso  
　　直接人工成本差异(direct labor variance) F'[Y.tA ,#  
　　成本控制方法(cost control method)