[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 \-;f<%+  
　　股本 Share capital b-  t  
　　已归还投资 Investment returned /R=MX>JA;  
　　利润分配-其他转入 Profit appropriation - other transfer in , %z HykP  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ztSQrDbbb4  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve X]@
"ZV[  
　　利润分配-提取储备基金 Profit appropriation - reserve fund (iir,Ks2C  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4l %W]'  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Fl=H5HR  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Ta?}n^V?;  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Zc1x"j  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /ugyUpyg  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends b1 w@toc  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares iD_ y@+iz  
　　期初未分配利润 Retained earnings, beginning of the year )< G(C,!,.  
　　资本公积-股本溢价 Capital surplus - share premium }5oI` 9VT  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /^nIOAeE  
　　资本公积-接受现金捐赠 Capital surplus - cash donation A2 M( ad  
　　资本公积-股权投资准备 Capital surplus - investment reserve .4WJk>g  
　　资本公积-拨款转入 Capital surplus - subsidiary 3_XLx{["'  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation H 2R3I<j  
　　资本公积-其他 Capital surplus - others #lvt4a"P"  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve a,RCK~GR  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve z6E =%-`  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8ex;g^e  
　　盈余公积-储备基金 Surplus reserve - reserve fund N?vb^?  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund zQY ,}a  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment [q[37;ZEQ  
　　主营业务收入 Sales <L qJg
  
　　主营业务成本 Cost of sales C-c'"F
Hq  
　　主营业务税金及附加 Sales tax &F~d~;G"q  
　　营业费用 Operating expenses nI6ompTX  
　　管理费用 General and administrative expenses Zhfg  
　　财务费用 Financial expenses [//i "Nm  
　　投资收益 Investment income \~,\|  
　　其他业务收入 Other operating income g-d{"ZXd J  
　　营业外收入 Non-operating income QNMZR  
　　补贴收入 Subsidy income P5_Ajb(@'  
　　其他业务支出 Other operating expenses )f:i4.M  
　　营业外支出 Non-operating expenses JnBc@qnP6  
　　所得税 Income tax {HEWU<5  
　　直接人工成本差异(direct labor variance) z fSE7i0  
　　直接材料成本差异(direct material variance) c HFW"g78  
　　在产品计价(work-in-process costing) d0I s|Gs  
　　联产品成本计算(joint products costing) d[3me{Rs  
　　生产成本汇总程序(accumulation process of procluction cost) 3i!a\N4 K  
　　制造费用差异(manufacturing expenses variance) hTn"/|_SW  
　　实际成本与估计成本(actual cost and estimated cost) jC>ZMy8U)4  
　　工资费用分配(salary costs allocation) C+s/KA%  
　　成本曲线(cost curve) 0@zJa;z'  
　　农业生产成本(agriculture production cost) 1}=D  
　　原始成本和重置成本(original cost and replacement cost) KUZi3\p9W>  
　　工程施工成本 q\o#<'F1J  
　　直接成本与间接成本(direct cost and indirect cost) M+ %O-B  
　　可控成本(controllable cost) WkA47+DsV  
　　制造费用分配(manufacturing expenses allocation) ~+4lmslR  
　　理论成本与应用成本(theory cost and practice cost) V[/9?5pM  
　　辅助生产成本分配(auxiliary production cost allocation) *%;A85V/  
　　期间,费用 }?Y -I> w  
　　成本控制程序(procedure of cost control) c%doNY9Q  
　　成本记录(cost entry, cost recorder cost agenda) X.4WVI  
　　成本计算分批法(job costing method) _j, Tc*T  
　　成本计算分步法 *P*~CHx
>  
　　直接人工成本差异(direct labor variance) 2T2<I/")O  
　　成本控制方法(cost control method)