[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 ~zFwSF  
　　股本 Share capital Nk?L<'  
　　已归还投资 Investment returned wpOM~!9R  
　　利润分配-其他转入 Profit appropriation - other transfer in Hqb-)8 ~  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve IW=%2n(<1  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve bK|n xL  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ZSn6JV'g  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund "MDy0Tj8EN  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
XXb,*u 3  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Agwl2AM5k  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends :V#B]:Z9  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Kk>va->R  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Q.SqOHeJ  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares T 8Ye+eP}  
　　期初未分配利润 Retained earnings, beginning of the year Pk:b:(4  
　　资本公积-股本溢价 Capital surplus - share premium 
=9A!5  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve qR^+K@*|  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 2`
V(w[zTr  
　　资本公积-股权投资准备 Capital surplus - investment reserve M2M&L,/O  
　　资本公积-拨款转入 Capital surplus - subsidiary [L?WM>]%  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,1i
l&  
　　资本公积-其他 Capital surplus - others _ Uv3glK  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve <\L=F8[  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +`TwBN,kp-  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve SKVQ !^o  
　　盈余公积-储备基金 Surplus reserve - reserve fund Wbi12{C  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund XpdjWLO]C<  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment FeJKXYbk<  
　　主营业务收入 Sales nW]T-!  
　　主营业务成本 Cost of sales "Wy!,RH  
　　主营业务税金及附加 Sales tax 
E\VKlu4  
　　营业费用 Operating expenses MwWN;_#EO)  
　　管理费用 General and administrative expenses LHq*E `  
　　财务费用 Financial expenses >x${I`2w  
　　投资收益 Investment income 3MoVIf1  
　　其他业务收入 Other operating income /%P,y+<}iG  
　　营业外收入 Non-operating income tS[@?qP  
　　补贴收入 Subsidy income A~8-{F 31  
　　其他业务支出 Other operating expenses =Ct$!uun  
　　营业外支出 Non-operating expenses u7 {R; QKw  
　　所得税 Income tax 67wq8|  
　　直接人工成本差异(direct labor variance) `W %R  
　　直接材料成本差异(direct material variance) @Cl1G  
　　在产品计价(work-in-process costing) Lasi)e=$<  
　　联产品成本计算(joint products costing) W 6CNMI]  
　　生产成本汇总程序(accumulation process of procluction cost) .7n`]S/  
　　制造费用差异(manufacturing expenses variance) K}Lu1:~  
　　实际成本与估计成本(actual cost and estimated cost) S~{}jvc  
　　工资费用分配(salary costs allocation) 0V'XE1h  
　　成本曲线(cost curve) 27UnH: =  
　　农业生产成本(agriculture production cost) xOc&n 0}%  
　　原始成本和重置成本(original cost and replacement cost) y{QF#&lW  
　　工程施工成本 |]OI)w*  
　　直接成本与间接成本(direct cost and indirect cost) eX o@3/  
　　可控成本(controllable cost) `YK#m4gc  
　　制造费用分配(manufacturing expenses allocation) O_&Km[  
　　理论成本与应用成本(theory cost and practice cost) D__*?frWpW  
　　辅助生产成本分配(auxiliary production cost allocation) I(+%`{Wv  
　　期间,费用 Kk/cI6`W  
　　成本控制程序(procedure of cost control) [?F]S:/i  
　　成本记录(cost entry, cost recorder cost agenda) p;LF-R  
　　成本计算分批法(job costing method) k;vhQ=  
　　成本计算分步法 "=*  
　　直接人工成本差异(direct labor variance) 3@mW/l>X  
　　成本控制方法(cost control method)