[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 (GW"iL#.  
　　股本 Share capital YYN'LF#j  
　　已归还投资 Investment returned ?u?Nhf %b  
　　利润分配-其他转入 Profit appropriation - other transfer in l(y,lK=YP1  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6!`GUU  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Q}: $F{  
　　利润分配-提取储备基金 Profit appropriation - reserve fund qs%UJ0tR  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund >T#" Im-  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ri`;   
　　利润分配-利润归还投资 Profit appropriation - return investment by profit E!9(6G4  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends TE5J @I  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve rJTYCe1*  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3#0y.. F  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares bZ>dr{%%e  
　　期初未分配利润 Retained earnings, beginning of the year LVNA`|>  
　　资本公积-股本溢价 Capital surplus - share premium G=F_{z\}  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve kz/"5gX:  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 8:;]tt  
　　资本公积-股权投资准备 Capital surplus - investment reserve <L('RgA@X  
　　资本公积-拨款转入 Capital surplus - subsidiary tVe=c  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation (;;.[4,y  
　　资本公积-其他 Capital surplus - others 
0R,.  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve t2iQ[`/?~  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve kTcW=AXu  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !|l7b2NEz-  
　　盈余公积-储备基金 Surplus reserve - reserve fund I+F>^4_d  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund w!pj);jy{  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment lbX YWZ ~7  
　　主营业务收入 Sales #+N_wIP4  
　　主营业务成本 Cost of sales Dkx}}E:<  
　　主营业务税金及附加 Sales tax }4T`)  
　　营业费用 Operating expenses {b '  
　　管理费用 General and administrative expenses yEos$/*u-N  
　　财务费用 Financial expenses BaWU[*  
　　投资收益 Investment income /:^nG+  
　　其他业务收入 Other operating income zBK"k]rz  
　　营业外收入 Non-operating income -G~/ GO  
　　补贴收入 Subsidy income Uq @].3nf  
　　其他业务支出 Other operating expenses $@vB<(sk  
　　营业外支出 Non-operating expenses BNF*1JO  
　　所得税 Income tax PJ4/E  
　　直接人工成本差异(direct labor variance) m[%':^vSr  
　　直接材料成本差异(direct material variance) <d"nz:e  
　　在产品计价(work-in-process costing) "UreV  
　　联产品成本计算(joint products costing) 4x<H=CJC  
　　生产成本汇总程序(accumulation process of procluction cost) q{_f"  
　　制造费用差异(manufacturing expenses variance) V7
}'g6X  
　　实际成本与估计成本(actual cost and estimated cost) A|4om=MO  
　　工资费用分配(salary costs allocation) gKcBx6G Q  
　　成本曲线(cost curve) Q@W!6]*\  
　　农业生产成本(agriculture production cost) jo0XF]  
　　原始成本和重置成本(original cost and replacement cost) a0+q^*\d\R  
　　工程施工成本 ^eyVEN  
　　直接成本与间接成本(direct cost and indirect cost) }& W=   
　　可控成本(controllable cost) tSux5yV  
　　制造费用分配(manufacturing expenses allocation) v%c/eAF  
　　理论成本与应用成本(theory cost and practice cost) G'u [0>  
　　辅助生产成本分配(auxiliary production cost allocation) <;yS&8  
　　期间,费用 P(FlU] q  
　　成本控制程序(procedure of cost control) gaxM#  
　　成本记录(cost entry, cost recorder cost agenda) ll1N`ke  
　　成本计算分批法(job costing method) d=meh4Y  
　　成本计算分步法 n$XEazUb0N  
　　直接人工成本差异(direct labor variance) Wz# Cyjo  
　　成本控制方法(cost control method)