[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 6_j |@  
　　股本 Share capital bv+u7B6,  
　　已归还投资 Investment returned R_!.vGhkN  
　　利润分配-其他转入 Profit appropriation - other transfer in jeC=s~  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2cMCZuO  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve * ,hhX psa  
　　利润分配-提取储备基金 Profit appropriation - reserve fund x)PW4{3qR  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (>al-vZ6A  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 8dczC  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit {&51@UX  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends u^Q`xd1  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5J5?cs-!  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `'YX>u/  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares M+/G>U  
　　期初未分配利润 Retained earnings, beginning of the year s3>a  
　　资本公积-股本溢价 Capital surplus - share premium da$FY7  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]fyfL|(;  
　　资本公积-接受现金捐赠 Capital surplus - cash donation -k'<6op  
　　资本公积-股权投资准备 Capital surplus - investment reserve jq+(2  
　　资本公积-拨款转入 Capital surplus - subsidiary "=h1gql'  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation jP
+yN|   
　　资本公积-其他 Capital surplus - others Pe,>ny^J1  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve t-\+t<;
 
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 7N$2N!I(  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1!#N-^qk  
　　盈余公积-储备基金 Surplus reserve - reserve fund 1dH|/9  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund n]4E >/\  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment |2
(q9j  
　　主营业务收入 Sales ?UXFz'  
　　主营业务成本 Cost of sales 9[0iIT$q$  
　　主营业务税金及附加 Sales tax 3lP;=*m.  
　　营业费用 Operating expenses {;yO3];Hqw  
　　管理费用 General and administrative expenses <FT7QO$I  
　　财务费用 Financial expenses TGCB=e  
　　投资收益 Investment income SI7rTJ]/  
　　其他业务收入 Other operating income +-izC%G  
　　营业外收入 Non-operating income E>~R P^?Uz  
　　补贴收入 Subsidy income 0Hnj<|HL  
　　其他业务支出 Other operating expenses &jqaW2  
　　营业外支出 Non-operating expenses 6h:QSVfx  
　　所得税 Income tax ,-UF5U  
　　直接人工成本差异(direct labor variance) f|d~=\0y  
　　直接材料成本差异(direct material variance) oRV}Nz7hr  
　　在产品计价(work-in-process costing) D!j/a!MaKk  
　　联产品成本计算(joint products costing) 6!<I'M'[e  
　　生产成本汇总程序(accumulation process of procluction cost) P>/:dt'GJ}  
　　制造费用差异(manufacturing expenses variance) p Cz6[*kC  
　　实际成本与估计成本(actual cost and estimated cost) O. * 0;5  
　　工资费用分配(salary costs allocation) i)i>Ulj*i  
　　成本曲线(cost curve) [|]J8o@u^  
　　农业生产成本(agriculture production cost) o E+'@  
　　原始成本和重置成本(original cost and replacement cost) G%W9?4_K  
　　工程施工成本 }lZEdF9GhG  
　　直接成本与间接成本(direct cost and indirect cost) ",#.?vT`  
　　可控成本(controllable cost) C=?S  
　　制造费用分配(manufacturing expenses allocation) ~1G^IZ6  
　　理论成本与应用成本(theory cost and practice cost) s QDgNJbU  
　　辅助生产成本分配(auxiliary production cost allocation) 8lyIL^
 
　　期间,费用 EGu%;[  
　　成本控制程序(procedure of cost control) THrLX;I  
　　成本记录(cost entry, cost recorder cost agenda) BQu |qrq  
　　成本计算分批法(job costing method) 
xT*'p&ap  
　　成本计算分步法 At7!Pas#@g  
　　直接人工成本差异(direct labor variance) rOJ>lPs  
　　成本控制方法(cost control method)