[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 /o m++DxV  
　　股本 Share capital &LAXNk2  
　　已归还投资 Investment returned %Rn*oV  
　　利润分配-其他转入 Profit appropriation - other transfer in / }$n_N\!)  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }H\I[5*  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Is7BJf  
　　利润分配-提取储备基金 Profit appropriation - reserve fund % ;dj6):@  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund [A,^F0:h  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 3)W zX  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit u>"0>U  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6ABK)m-y  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve *l+Dbm,u  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <8^x Mjc  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }
Rw,4  
　　期初未分配利润 Retained earnings, beginning of the year A'KH_])  
　　资本公积-股本溢价 Capital surplus - share premium ,?|$DY+=  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ciS,  
　　资本公积-接受现金捐赠 Capital surplus - cash donation JaRsm'SIk~  
　　资本公积-股权投资准备 Capital surplus - investment reserve ;cI*"-I:F  
　　资本公积-拨款转入 Capital surplus - subsidiary Df^F)\7!N?  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation qy3@> 1G  
　　资本公积-其他 Capital surplus - others l,4O  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [^5;XD:%&l  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }<0N)dpT  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;[Mvk6^'R  
　　盈余公积-储备基金 Surplus reserve - reserve fund +1y$#~dl  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund c[,h|~K/_?  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment [Vo5$w  
　　主营业务收入 Sales f 5v &4  
　　主营业务成本 Cost of sales 3O/#^~\'hW  
　　主营业务税金及附加 Sales tax 1[SG.  
　　营业费用 Operating expenses !=YKfzE  
　　管理费用 General and administrative expenses K] (*l"'U5  
　　财务费用 Financial expenses ;v:(  
　　投资收益 Investment income m[B#k$  
　　其他业务收入 Other operating income wu)+n\mt'  
　　营业外收入 Non-operating income Ku75YFO,5  
　　补贴收入 Subsidy income hGz_F/  
　　其他业务支出 Other operating expenses 'k X8}bx  
　　营业外支出 Non-operating expenses kUf i  
　　所得税 Income tax 2jFuF71  
　　直接人工成本差异(direct labor variance) L"m^LyU  
　　直接材料成本差异(direct material variance) "0An'7'm  
　　在产品计价(work-in-process costing) i7Up AHd/  
　　联产品成本计算(joint products costing) DW. w=L|5R  
　　生产成本汇总程序(accumulation process of procluction cost) !ajBZ>Q  
　　制造费用差异(manufacturing expenses variance) qSc-V`*  
　　实际成本与估计成本(actual cost and estimated cost) |vI`u[P  
　　工资费用分配(salary costs allocation) nF,F#V8l  
　　成本曲线(cost curve) %y6(+I#P  
　　农业生产成本(agriculture production cost) ;miif  
　　原始成本和重置成本(original cost and replacement cost) $^ws#}j  
　　工程施工成本 ITn%  
　　直接成本与间接成本(direct cost and indirect cost) f"ndLX:'}  
　　可控成本(controllable cost) .S/5kLul  
　　制造费用分配(manufacturing expenses allocation) U)/.wa>  
　　理论成本与应用成本(theory cost and practice cost) vk92j?  
　　辅助生产成本分配(auxiliary production cost allocation) Ek_5
% n  
　　期间,费用 _}R[mr/  
　　成本控制程序(procedure of cost control) M^o_='\bE  
　　成本记录(cost entry, cost recorder cost agenda) l6/VJ~(}'  
　　成本计算分批法(job costing method) ,CfslhO{j  
　　成本计算分步法 [IL*}M!  
　　直接人工成本差异(direct labor variance) d y HC8  
　　成本控制方法(cost control method)