[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 ^UhBH@ti  
　　股本 Share capital hzbw>g+  
　　已归还投资 Investment returned Y,e B|  
　　利润分配-其他转入 Profit appropriation - other transfer in h@WhNk7"xa  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }t1a*z  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve B|AV$N*  
　　利润分配-提取储备基金 Profit appropriation - reserve fund :+|Z@KB  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9 ea\vZ  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 3%;a)c;D  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 1"M]3Kl  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends p >t#@Eu|  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;Nj7qt  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends WYYa/,{9.  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "djw>|,N<  
　　期初未分配利润 Retained earnings, beginning of the year W$2C47i  
　　资本公积-股本溢价 Capital surplus - share premium 6,9>g0y'NG  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve T+k{W6  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ce3YCflt  
　　资本公积-股权投资准备 Capital surplus - investment reserve _v=SH$O+  
　　资本公积-拨款转入 Capital surplus - subsidiary ^vO+
(p  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 58J}{Req  
　　资本公积-其他 Capital surplus - others 2nIw7>.}f  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve zXxT%ZcCj  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve V2|aN<Sx<  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve oVe|Mss6  
　　盈余公积-储备基金 Surplus reserve - reserve fund X;c'[q  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;^I*J:]  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment =k0_eX0  
　　主营业务收入 Sales oVfLnI;  
　　主营业务成本 Cost of sales Q &K  
　　主营业务税金及附加 Sales tax C"T;Qp~B  
　　营业费用 Operating expenses vv+z'(l  
　　管理费用 General and administrative expenses krvp&+uX  
　　财务费用 Financial expenses bPt!
yI:  
　　投资收益 Investment income #c?j\Y9nz  
　　其他业务收入 Other operating income 2!J&+r  
　　营业外收入 Non-operating income h PePB=  
　　补贴收入 Subsidy income y)!5R3b  
　　其他业务支出 Other operating expenses doy`C)xI  
　　营业外支出 Non-operating expenses iv;Is[<o  
　　所得税 Income tax }n2M G  
　　直接人工成本差异(direct labor variance) $!yW_HTx  
　　直接材料成本差异(direct material variance) 'd$P`Vw:  
　　在产品计价(work-in-process costing) MgrLSKLT  
　　联产品成本计算(joint products costing) d]6#m'U  
　　生产成本汇总程序(accumulation process of procluction cost) aV|hCN~  
　　制造费用差异(manufacturing expenses variance) 91g2A|  
　　实际成本与估计成本(actual cost and estimated cost) !F1N~6f  
　　工资费用分配(salary costs allocation) K[r^'P5m  
　　成本曲线(cost curve) O-I[igNl  
　　农业生产成本(agriculture production cost) ZR?yDg L  
　　原始成本和重置成本(original cost and replacement cost) =~H<Z LE+  
　　工程施工成本 u5: q$P  
　　直接成本与间接成本(direct cost and indirect cost) ,\n&I(  
　　可控成本(controllable cost) j4`0hnqI  
　　制造费用分配(manufacturing expenses allocation) =U|.^5sa#  
　　理论成本与应用成本(theory cost and practice cost) pd;br8yE$@  
　　辅助生产成本分配(auxiliary production cost allocation) +M$Q =6/  
　　期间,费用 iQ fJ  
　　成本控制程序(procedure of cost control) Slher0.Y  
　　成本记录(cost entry, cost recorder cost agenda) %<*g!y `  
　　成本计算分批法(job costing method) `_RTw5{  
　　成本计算分步法 Sf7\;^  
　　直接人工成本差异(direct labor variance) ]? g@jRs  
　　成本控制方法(cost control method)