[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 [N/[7Q/y  
　　股本 Share capital |j i}LWcD  
　　已归还投资 Investment returned X3:-+]6,d  
　　利润分配-其他转入 Profit appropriation - other transfer in 1lNg} !)[K  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Dc[Qu?]LM  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve .Wq`qF(;  
　　利润分配-提取储备基金 Profit appropriation - reserve fund WbS2w @8  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund x=qACoq  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund D(&${Mna c  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit LTY@}o]\U  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends OwQ 9y<v  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve E$FXs~a  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends eP3)
8
QC  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares v5t`?+e  
　　期初未分配利润 Retained earnings, beginning of the year [PrR30:  
　　资本公积-股本溢价 Capital surplus - share premium id.o)=  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Wv"[,5 Z13  
　　资本公积-接受现金捐赠 Capital surplus - cash donation PL 8eM]XS  
　　资本公积-股权投资准备 Capital surplus - investment reserve V&_5q`L  
　　资本公积-拨款转入 Capital surplus - subsidiary X./4at`  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation @Ns^?#u~  
　　资本公积-其他 Capital surplus - others mLO{~ruu  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve w
<awCp  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve zk4yh%Cd_  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~S R:,R  
　　盈余公积-储备基金 Surplus reserve - reserve fund %f@VOS s  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund VbtFM=Dg  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment d `Q$URn|  
　　主营业务收入 Sales `ge{KB;*n#  
　　主营业务成本 Cost of sales -{ZTp8P>  
　　主营业务税金及附加 Sales tax Z\{WBUR;4t  
　　营业费用 Operating expenses XTyn[n  
　　管理费用 General and administrative expenses QH4n b h4  
　　财务费用 Financial expenses { >Y<!  
　　投资收益 Investment income mB#`{|1[  
　　其他业务收入 Other operating income [6
!/  
　　营业外收入 Non-operating income ^G#=>&,  
　　补贴收入 Subsidy income -?!Z/#i4  
　　其他业务支出 Other operating expenses $<]y.nr|CX  
　　营业外支出 Non-operating expenses vdNh25a<h  
　　所得税 Income tax 8@/]ki`>  
　　直接人工成本差异(direct labor variance) gB<p  
　　直接材料成本差异(direct material variance) DnaG$a<  
　　在产品计价(work-in-process costing) 5in6Y5ckj  
　　联产品成本计算(joint products costing) FQ?H%UcW  
　　生产成本汇总程序(accumulation process of procluction cost) C>@~W(IE  
　　制造费用差异(manufacturing expenses variance) "aP>}5<h  
　　实际成本与估计成本(actual cost and estimated cost) i<1w*yu  
　　工资费用分配(salary costs allocation) ^?toTU   
　　成本曲线(cost curve) S
]1+tj  
　　农业生产成本(agriculture production cost) A A<9XC  
　　原始成本和重置成本(original cost and replacement cost) @dJ
s  
　　工程施工成本 eF}Q8]da  
　　直接成本与间接成本(direct cost and indirect cost) .Kq>/6  
　　可控成本(controllable cost) :H\6wJ  
　　制造费用分配(manufacturing expenses allocation) TRAs5I%  
　　理论成本与应用成本(theory cost and practice cost) iAT&C`,(&  
　　辅助生产成本分配(auxiliary production cost allocation) ,q/K&'0`  
　　期间,费用 _>A])B ^  
　　成本控制程序(procedure of cost control) 42Vy#t/HC  
　　成本记录(cost entry, cost recorder cost agenda) !hFb<  
　　成本计算分批法(job costing method) 4^alAq^  
　　成本计算分步法 J(M0t~RZ  
　　直接人工成本差异(direct labor variance) \Ul*Nsw  
　　成本控制方法(cost control method)