[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 =gh`JN6  
　　股本 Share capital 27F~(!n  
　　已归还投资 Investment returned 1"#*)MF  
　　利润分配-其他转入 Profit appropriation - other transfer in _7T@5\b:;  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve BV`-=wRC  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve h*B|fy4K9U  
　　利润分配-提取储备基金 Profit appropriation - reserve fund s;flzp8  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund C0*@0~8$9  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =*vM
A#e  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit {yA$V0`N{  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends TXXy\$  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve clw%B  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends A@
*:<Hs
%  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares US [dkbKo  
　　期初未分配利润 Retained earnings, beginning of the year m
qff]m  
　　资本公积-股本溢价 Capital surplus - share premium 'CZa3ux  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve X>YsQrK(ig  
　　资本公积-接受现金捐赠 Capital surplus - cash donation R%D'`*+  
　　资本公积-股权投资准备 Capital surplus - investment reserve &k7;DO  
　　资本公积-拨款转入 Capital surplus - subsidiary e
M7Bc4V  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation s@hRqGd:  
　　资本公积-其他 Capital surplus - others ] b9-k   
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ^YdcAHjK  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve C[!MS5  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Mb1t:Xf^g  
　　盈余公积-储备基金 Surplus reserve - reserve fund Wo~vhv$E  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund :,b iyJt  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment so$(_W3E,  
　　主营业务收入 Sales *+'2?*  
　　主营业务成本 Cost of sales jOpcV|2  
　　主营业务税金及附加 Sales tax wkqX^i7ls  
　　营业费用 Operating expenses klgy;jSEr  
　　管理费用 General and administrative expenses &N~ZI*^  
　　财务费用 Financial expenses ps .]N   
　　投资收益 Investment income mI*[>#q>  
　　其他业务收入 Other operating income BBG3OAyg_  
　　营业外收入 Non-operating income }]n$ %g(  
　　补贴收入 Subsidy income ~_IHaw$hg  
　　其他业务支出 Other operating expenses $D v\ e  
　　营业外支出 Non-operating expenses `@[c8j7  
　　所得税 Income tax  C9 8
]9  
　　直接人工成本差异(direct labor variance)  c gz
wx  
　　直接材料成本差异(direct material variance) /&F,
V+x  
　　在产品计价(work-in-process costing) g.c8FP+  
　　联产品成本计算(joint products costing) mbnV[  
　　生产成本汇总程序(accumulation process of procluction cost) l\M_-:I+4  
　　制造费用差异(manufacturing expenses variance) Y HSYu  
　　实际成本与估计成本(actual cost and estimated cost) 7QKr_  
　　工资费用分配(salary costs allocation) N>(g?A; Z+  
　　成本曲线(cost curve) b^D$jY  
　　农业生产成本(agriculture production cost) wn_b[tdxq  
　　原始成本和重置成本(original cost and replacement cost) K
7Rpr.p  
　　工程施工成本 Hqnx q  
　　直接成本与间接成本(direct cost and indirect cost) p~noM/*2r  
　　可控成本(controllable cost) A;\7|'4  
　　制造费用分配(manufacturing expenses allocation) t#%R q  
　　理论成本与应用成本(theory cost and practice cost) >#Q\ DsDS  
　　辅助生产成本分配(auxiliary production cost allocation) |#1(Z-}  
　　期间,费用 B+^(ktZp@  
　　成本控制程序(procedure of cost control)  (x^BKnZ  
　　成本记录(cost entry, cost recorder cost agenda) <E\$3Ym9  
　　成本计算分批法(job costing method) 5JEbe   
　　成本计算分步法 fwK}/0%  
　　直接人工成本差异(direct labor variance) A )%A!  
　　成本控制方法(cost control method)