[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 98XlcI#  
　　股本 Share capital )4^Sz&\  
　　已归还投资 Investment returned Y| cj&<o  
　　利润分配-其他转入 Profit appropriation - other transfer in FK~*X
3'  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Y(F>;/AA  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Ogu";p(  
　　利润分配-提取储备基金 Profit appropriation - reserve fund P(aN6)D  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund vP'#x  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund R\-
]t{t`  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Xx1eSX  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends n;e.N:p  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve cYz|Ux  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ET;-'vd  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares .4[M 7)  
　　期初未分配利润 Retained earnings, beginning of the year <-"[9 w  
　　资本公积-股本溢价 Capital surplus - share premium ={\9-JJhE  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }#2I/
dn  
　　资本公积-接受现金捐赠 Capital surplus - cash donation rA /T>ZM  
　　资本公积-股权投资准备 Capital surplus - investment reserve Xa$-Sx  
　　资本公积-拨款转入 Capital surplus - subsidiary v]y=+* A  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation oAgU rl;R  
　　资本公积-其他 Capital surplus - others 1F R  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )yUSuK(Vu  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve h-6x! 6pm  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve +LF`ZXe8l  
　　盈余公积-储备基金 Surplus reserve - reserve fund LoW}!,|  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund LerRrN}~  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Bdm05}c@u  
　　主营业务收入 Sales cnB:bQQK8  
　　主营业务成本 Cost of sales %xdyGAl:  
　　主营业务税金及附加 Sales tax u1`JvfLrL  
　　营业费用 Operating expenses > 1=].  
　　管理费用 General and administrative expenses vn
gn^2  
　　财务费用 Financial expenses F#a'N c 9  
　　投资收益 Investment income c~u91h?  
　　其他业务收入 Other operating income Q2"K!u]  
　　营业外收入 Non-operating income !:Ob
3Mq\  
　　补贴收入 Subsidy income AbIYdFXB  
　　其他业务支出 Other operating expenses 6*:U1{Gl)  
　　营业外支出 Non-operating expenses :@~mN7O*  
　　所得税 Income tax 7*>,BhF#  
　　直接人工成本差异(direct labor variance) ?hKpJA'%  
　　直接材料成本差异(direct material variance) Bi7& yS5V  
　　在产品计价(work-in-process costing) ^1bM=9]F0  
　　联产品成本计算(joint products costing) T@d4NF#  
　　生产成本汇总程序(accumulation process of procluction cost) wQYW5X  
　　制造费用差异(manufacturing expenses variance) ]Xg7XY  
　　实际成本与估计成本(actual cost and estimated cost) Iz8gZ:rd0  
　　工资费用分配(salary costs allocation) |xrnLdng0R  
　　成本曲线(cost curve) EZ[e a<  
　　农业生产成本(agriculture production cost) KebC$g@W  
　　原始成本和重置成本(original cost and replacement cost) yT
[)V[}  
　　工程施工成本 IU\h,U g  
　　直接成本与间接成本(direct cost and indirect cost) ~0rvrDDg  
　　可控成本(controllable cost) MH=Ld=i  
　　制造费用分配(manufacturing expenses allocation) " 
f.9u  
　　理论成本与应用成本(theory cost and practice cost) MP~+@0cv  
　　辅助生产成本分配(auxiliary production cost allocation) *fI\|%K  
　　期间,费用 e6Kyu*  
　　成本控制程序(procedure of cost control) +|qw>1J(  
　　成本记录(cost entry, cost recorder cost agenda) m2[J5n?zLL  
　　成本计算分批法(job costing method) ucFfxar"  
　　成本计算分步法 6Oy6r  
　　直接人工成本差异(direct labor variance) Ks-$([_F   
　　成本控制方法(cost control method)