[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 oU*e=uehj  
　　股本 Share capital A.r.tf}:  
　　已归还投资 Investment returned jW[
EjhsH  
　　利润分配-其他转入 Profit appropriation - other transfer in
r|/9'{!  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve l-Dgm  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve gT,iH.  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ]I;owk,  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0G+qF96  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund sAZL,w  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit <xH! Yskc  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends z:)*Aobwv  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve l}#d ^S/  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 6Yqqq[#V/  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [d>2F  
　　期初未分配利润 Retained earnings, beginning of the year g|4>S<uC  
　　资本公积-股本溢价 Capital surplus - share premium -Q ];o~  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve hl DU.k  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 1 7iw`@  
　　资本公积-股权投资准备 Capital surplus - investment reserve aghlYcPg  
　　资本公积-拨款转入 Capital surplus - subsidiary oB '5' :  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 4]Gm4zO  
　　资本公积-其他 Capital surplus - others P;|63"U  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve CL t(_!q  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve aFh'KPhe  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve h_g"F

@  
　　盈余公积-储备基金 Surplus reserve - reserve fund ?3v-ppw%  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund eq9qE^[Z&  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment _LWMz=U=J/  
　　主营业务收入 Sales '}F9f?  
　　主营业务成本 Cost of sales 1WY$Vs  
　　主营业务税金及附加 Sales tax |47 2X&e  
　　营业费用 Operating expenses =Fq{#sC>  
　　管理费用 General and administrative expenses l9 H-N*Wx  
　　财务费用 Financial expenses +|4olK$[  
　　投资收益 Investment income \oP  
　　其他业务收入 Other operating income yV&]i-ey  
　　营业外收入 Non-operating income I6S>*V  
　　补贴收入 Subsidy income ?~]mO v>  
　　其他业务支出 Other operating expenses iA'p!l|P  
　　营业外支出 Non-operating expenses gDX\ p>7  
　　所得税 Income tax (F:|tiV+  
　　直接人工成本差异(direct labor variance) -}8r1jQH;  
　　直接材料成本差异(direct material variance) G2:.8ok  
　　在产品计价(work-in-process costing) u}?{1B!  
　　联产品成本计算(joint products costing) 90H/Txq  
　　生产成本汇总程序(accumulation process of procluction cost) =Prz|
 
　　制造费用差异(manufacturing expenses variance) ~4ijiw$  
　　实际成本与估计成本(actual cost and estimated cost) i2LN`5k  
　　工资费用分配(salary costs allocation) -,$:^4  
　　成本曲线(cost curve) KT<N ;
[;  
　　农业生产成本(agriculture production cost) s>TC~d82  
　　原始成本和重置成本(original cost and replacement cost) _e|-O>#pl  
　　工程施工成本 ZalL}?E ?  
　　直接成本与间接成本(direct cost and indirect cost) Q"oJhxS  
　　可控成本(controllable cost) 1X?q4D"  
　　制造费用分配(manufacturing expenses allocation) A=*6|1w;  
　　理论成本与应用成本(theory cost and practice cost) UK[+I]I p  
　　辅助生产成本分配(auxiliary production cost allocation) +]Z*_?j9{  
　　期间,费用 *kJa$3*r  
　　成本控制程序(procedure of cost control) ;*20b@  
　　成本记录(cost entry, cost recorder cost agenda) (W9 K:]}  
　　成本计算分批法(job costing method) v6T<K)S  
　　成本计算分步法 =Q!V6+}nY^  
　　直接人工成本差异(direct labor variance) W:2]d  
　　成本控制方法(cost control method)