[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 0rm;)[SjF  
　　股本 Share capital 6P*)rye  
　　已归还投资 Investment returned <<2b2?aS`  
　　利润分配-其他转入 Profit appropriation - other transfer in @`y?\fWh  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve eRx[&-c  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve J,=E5T
}U^  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ge {4;,0=  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund HlL@{<  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund dzv,)X  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit B L
5
 
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends K!: ,l  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve g/X=#!  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Ah>krE0t  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vS t=Ax3]  
　　期初未分配利润 Retained earnings, beginning of the year O+o%C*`K  
　　资本公积-股本溢价 Capital surplus - share premium ^$Io;*N4  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]>4Qs  
　　资本公积-接受现金捐赠 Capital surplus - cash donation &N7:k+E
 
　　资本公积-股权投资准备 Capital surplus - investment reserve pnA]@FW  
　　资本公积-拨款转入 Capital surplus - subsidiary F. oP! r  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation .sR&9FH  
　　资本公积-其他 Capital surplus - others ,WD AcQ8\  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 8`~3MsE"  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve <[5${)  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve yoY)6cn@  
　　盈余公积-储备基金 Surplus reserve - reserve fund Mjvso0zj  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund cf!k 9x9Z  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3Q
~&xNf  
　　主营业务收入 Sales Nt^&YE7d:  
　　主营业务成本 Cost of sales 5GFnfc}  
　　主营业务税金及附加 Sales tax ~\}EROb<  
　　营业费用 Operating expenses p;t!"I:`?  
　　管理费用 General and administrative expenses z%dlajYm:  
　　财务费用 Financial expenses LLHOWD C(2  
　　投资收益 Investment income Z%9^6kdY  
　　其他业务收入 Other operating income FuiW\=^  
　　营业外收入 Non-operating income H$z+gbjJ  
　　补贴收入 Subsidy income z+D,:!yF  
　　其他业务支出 Other operating expenses c^WBB$v  
　　营业外支出 Non-operating expenses udy;Od
t  
　　所得税 Income tax ~kJpBt7M  
　　直接人工成本差异(direct labor variance) _r5Ild@n  
　　直接材料成本差异(direct material variance) i8):0  
　　在产品计价(work-in-process costing) U(]5U^  
　　联产品成本计算(joint products costing) }Z?[Ut  
　　生产成本汇总程序(accumulation process of procluction cost) # +]! u%n  
　　制造费用差异(manufacturing expenses variance) nW%=k!''  
　　实际成本与估计成本(actual cost and estimated cost) %1 ^jd\  
　　工资费用分配(salary costs allocation) o4f9EJY  
　　成本曲线(cost curve) +sluu!~  
　　农业生产成本(agriculture production cost) @Be:+01z  
　　原始成本和重置成本(original cost and replacement cost) 1V3J:W#;  
　　工程施工成本 *g41"Cl  
　　直接成本与间接成本(direct cost and indirect cost) zwrZ^  
　　可控成本(controllable cost) ;k%sKVP  
　　制造费用分配(manufacturing expenses allocation) r8?Lr-;  
　　理论成本与应用成本(theory cost and practice cost) &8i{'k,l  
　　辅助生产成本分配(auxiliary production cost allocation) RS02>$jo  
　　期间,费用 oNsx Fi:  
　　成本控制程序(procedure of cost control) d>98 E9  
　　成本记录(cost entry, cost recorder cost agenda) MNmQ%R4jRN  
　　成本计算分批法(job costing method) 9S1V!Jp  
　　成本计算分步法 5nq-b@?L  
　　直接人工成本差异(direct labor variance) f4I9H0d;!  
　　成本控制方法(cost control method)