[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 G+9,,`2  
　　股本 Share capital $L`d&$Vh  
　　已归还投资 Investment returned yH YsZ,GE  
　　利润分配-其他转入 Profit appropriation - other transfer in v4<nI;Ux  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve YO`]UQ|dc  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Q)#B0NA;T  
　　利润分配-提取储备基金 Profit appropriation - reserve fund kb%;=t2  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund a"1t-x  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2B1q*`6R  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ';k5?^T  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends N>uRf0E>  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve e}voV0y\v:  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends m~BAyk^jo3  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $V
;i '(&7  
　　期初未分配利润 Retained earnings, beginning of the year 8qoMo7-f  
　　资本公积-股本溢价 Capital surplus - share premium Mc lkEfn  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]2A^1Del  
　　资本公积-接受现金捐赠 Capital surplus - cash donation B^=-Z8  
　　资本公积-股权投资准备 Capital surplus - investment reserve pp?D7S  
　　资本公积-拨款转入 Capital surplus - subsidiary F~ty!(c  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation U)TUOwF  
　　资本公积-其他 Capital surplus - others 3Zu
Z/=  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @3i\%R)n;  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve e)IzQ7Zex  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _oL?*ks  
　　盈余公积-储备基金 Surplus reserve - reserve fund j a[Et/r  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund J`Q>3]wL  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment &N9 a<w8+  
　　主营业务收入 Sales Y;eZ9|Ht9  
　　主营业务成本 Cost of sales %fZJRu 1b  
　　主营业务税金及附加 Sales tax n)/z0n!\  
　　营业费用 Operating expenses BU)U/A8iS  
　　管理费用 General and administrative expenses Wb,KjtX
 
　　财务费用 Financial expenses &A/]pi-\  
　　投资收益 Investment income 8LJ8 }%*  
　　其他业务收入 Other operating income *tFHM &a  
　　营业外收入 Non-operating income `cn#B BV  
　　补贴收入 Subsidy income x^qVw5{n  
　　其他业务支出 Other operating expenses Eh`7X=Z7E  
　　营业外支出 Non-operating expenses =[ 46`-_  
　　所得税 Income tax hF?1y`20  
　　直接人工成本差异(direct labor variance) w_c"@CjkE  
　　直接材料成本差异(direct material variance)  'c&Ed  
　　在产品计价(work-in-process costing) %Qgw7p4  
　　联产品成本计算(joint products costing) 5<k"K^0 QS  
　　生产成本汇总程序(accumulation process of procluction cost) h f)?1z4  
　　制造费用差异(manufacturing expenses variance) UXz<)RvB  
　　实际成本与估计成本(actual cost and estimated cost) T~?Ff|qFC  
　　工资费用分配(salary costs allocation) S>+|OCl";  
　　成本曲线(cost curve) OKZV{Gja  
　　农业生产成本(agriculture production cost) LrfVh-}|:Y  
　　原始成本和重置成本(original cost and replacement cost) # +>oZWVc  
　　工程施工成本 OO\+J  
　　直接成本与间接成本(direct cost and indirect cost) G>_*djUf  
　　可控成本(controllable cost) ^6
x %*/l|  
　　制造费用分配(manufacturing expenses allocation) H'5)UX@LP  
　　理论成本与应用成本(theory cost and practice cost) NX.6px17  
　　辅助生产成本分配(auxiliary production cost allocation) f)rq%N &  
　　期间,费用 KkyVSoD\  
　　成本控制程序(procedure of cost control) + J{IRyBc  
　　成本记录(cost entry, cost recorder cost agenda) +480 l}  
　　成本计算分批法(job costing method) m@j?za9s  
　　成本计算分步法 V-P#1Kkh  
　　直接人工成本差异(direct labor variance) P:S.~Jq  
　　成本控制方法(cost control method)