[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 -SyQ`V)T7N  
　　股本 Share capital +(a}S$C  
　　已归还投资 Investment returned w6b
\l1Z  
　　利润分配-其他转入 Profit appropriation - other transfer in #*J+4aw3  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `5J` <BPs  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve u 2)#Ml  
　　利润分配-提取储备基金 Profit appropriation - reserve fund OI@;ffHSW  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund G@Jl4iHug"  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund k15fy"+Ut  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit UW!*=?h  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends $w:7$:k  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve z}772hMB  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends G<dWh.|`=  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares **RW 9F
U  
　　期初未分配利润 Retained earnings, beginning of the year F.N4Q'2Z  
　　资本公积-股本溢价 Capital surplus - share premium @<n8?"{5S  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve qD#E, "%  
　　资本公积-接受现金捐赠 Capital surplus - cash donation {pzu1*  
　　资本公积-股权投资准备 Capital surplus - investment reserve 7v{X?86&  
　　资本公积-拨款转入 Capital surplus - subsidiary y<r@zb9  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation D@-'<0=  
　　资本公积-其他 Capital surplus - others 3U.?Jbm-8  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve t<UtSkE1  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 58vq5j<V  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :)~idVlV  
　　盈余公积-储备基金 Surplus reserve - reserve fund mN!5JZ'2  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund GnCO{"n  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Y6&B%t<b
o  
　　主营业务收入 Sales Kuj*U'ed7t  
　　主营业务成本 Cost of sales |z]O@@j$  
　　主营业务税金及附加 Sales tax tf:4}6P1  
　　营业费用 Operating expenses U]8 @  
　　管理费用 General and administrative expenses Xa=M{x  
　　财务费用 Financial expenses _0ra
zNk  
　　投资收益 Investment income J )148/  
　　其他业务收入 Other operating income 9f wFSJx  
　　营业外收入 Non-operating income xJ
0
Q8A  
　　补贴收入 Subsidy income bD: yu  
　　其他业务支出 Other operating expenses #3+-vyZm  
　　营业外支出 Non-operating expenses Z'u:Em  
　　所得税 Income tax {}Q A#:V  
　　直接人工成本差异(direct labor variance) }3}{}w0Y  
　　直接材料成本差异(direct material variance) \v*WI)]  
　　在产品计价(work-in-process costing) AV t(e6H  
　　联产品成本计算(joint products costing) S4'\=w#  
　　生产成本汇总程序(accumulation process of procluction cost) Za5bx,^   
　　制造费用差异(manufacturing expenses variance) 0E
A<ip  
　　实际成本与估计成本(actual cost and estimated cost) RD$"ft
]Vc  
　　工资费用分配(salary costs allocation) h8ND=(  
　　成本曲线(cost curve) bOY<C%;C
 
　　农业生产成本(agriculture production cost) >$%rsc}^  
　　原始成本和重置成本(original cost and replacement cost) 2O*(F>>dT  
　　工程施工成本 NHL -ll-R  
　　直接成本与间接成本(direct cost and indirect cost) Q\!0V@$  
　　可控成本(controllable cost) yv2&K=rZp  
　　制造费用分配(manufacturing expenses allocation) & rsNB:!  
　　理论成本与应用成本(theory cost and practice cost) {[i 37DN  
　　辅助生产成本分配(auxiliary production cost allocation) uyp| Xh,  
　　期间,费用 I_h8)W  
　　成本控制程序(procedure of cost control) DbL=2  
　　成本记录(cost entry, cost recorder cost agenda) $@wTc  
　　成本计算分批法(job costing method) 3ZAPcpB2  
　　成本计算分步法 cyQ&w>'  
　　直接人工成本差异(direct labor variance) :X66[V&eH  
　　成本控制方法(cost control method)