[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 {q8|/{;  
　　股本 Share capital l%GArH`  
　　已归还投资 Investment returned 0/f|Z
H ~!  
　　利润分配-其他转入 Profit appropriation - other transfer in }>BNdm"Er  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +CBN[/Z^i  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :h34mNU
 
　　利润分配-提取储备基金 Profit appropriation - reserve fund %+j/nA1%S  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Q34u>VkdQI  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !vu -`u~86  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ,%IP27bPW  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends `Ze$Bd\  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve }a5TY("d9H  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _%2ukuJ `  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares \HzmhQb+m  
　　期初未分配利润 Retained earnings, beginning of the year o;Z"I&  
　　资本公积-股本溢价 Capital surplus - share premium \X*y~)+K`  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve X(BxC<!D.  
　　资本公积-接受现金捐赠 Capital surplus - cash donation @PNgqjd  
　　资本公积-股权投资准备 Capital surplus - investment reserve )yig=nn  
　　资本公积-拨款转入 Capital surplus - subsidiary @Drl5C}+  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation %4!^AA%  
　　资本公积-其他 Capital surplus - others oz=ULPZ%  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve  ]aF;  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve gw,K*ph}q  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "QXnE^  
　　盈余公积-储备基金 Surplus reserve - reserve fund 8h=m()Eu  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund GV1Ol^  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8/)\nV$0
Y  
　　主营业务收入 Sales xgIb6<qwY  
　　主营业务成本 Cost of sales AA,/AKikd  
　　主营业务税金及附加 Sales tax }1 qQ7}v  
　　营业费用 Operating expenses dX1jn; 7  
　　管理费用 General and administrative expenses 5Q8 H8!^  
　　财务费用 Financial expenses OjlX<y.  
　　投资收益 Investment income (y!bvp[" m  
　　其他业务收入 Other operating income _w? !Mu  
　　营业外收入 Non-operating income )HE{`yiLL  
　　补贴收入 Subsidy income BXdk0  
　　其他业务支出 Other operating expenses #b428-  
　　营业外支出 Non-operating expenses LhAW|];  
　　所得税 Income tax l59\Lo:  
　　直接人工成本差异(direct labor variance) I(R%j]LX&  
　　直接材料成本差异(direct material variance) u5ZyO Z;  
　　在产品计价(work-in-process costing) |T"vF`Kr(>  
　　联产品成本计算(joint products costing) wMCg` rk  
　　生产成本汇总程序(accumulation process of procluction cost) nm<VcCc  
　　制造费用差异(manufacturing expenses variance) 3^wHL:u  
　　实际成本与估计成本(actual cost and estimated cost) &)Qq%\EP4  
　　工资费用分配(salary costs allocation) tTTHQ7o*BD  
　　成本曲线(cost curve) C=&n1/  
　　农业生产成本(agriculture production cost) qQ)1+^  
　　原始成本和重置成本(original cost and replacement cost) z~`X4Segw  
　　工程施工成本 1gBLJ0q  
　　直接成本与间接成本(direct cost and indirect cost) $-UVN0=  
　　可控成本(controllable cost) n5"oXpcIx  
　　制造费用分配(manufacturing expenses allocation) <\$"U5"`  
　　理论成本与应用成本(theory cost and practice cost) $[`rY D/.  
　　辅助生产成本分配(auxiliary production cost allocation) (SW6?5  
　　期间,费用 Gu$J;bXVj  
　　成本控制程序(procedure of cost control) ?'f  
　　成本记录(cost entry, cost recorder cost agenda) 4s:M}=]N  
　　成本计算分批法(job costing method) l+2NA4s  
　　成本计算分步法 , 2#Q>  
　　直接人工成本差异(direct labor variance) D%3$"4M7!  
　　成本控制方法(cost control method)