[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 \x)n>{3C  
　　股本 Share capital 7Ok;Lt!x  
　　已归还投资 Investment returned cS>e?  
　　利润分配-其他转入 Profit appropriation - other transfer in q/4YS0CqE  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "vXxv'0\f  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8S>&WR%jH]  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Fp@TCP e#  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :/ y1y
M  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund e& 7JpT  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit UjaK&K+M?  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends fYp'&Btb]x  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve g$HwxA9Gp/  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /3A^I{e74  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares e"/;7:J5\  
　　期初未分配利润 Retained earnings, beginning of the year +lJG(Qd  
　　资本公积-股本溢价 Capital surplus - share premium S M!Txe#  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Xua+cVc\y  
　　资本公积-接受现金捐赠 Capital surplus - cash donation QF{4/y^j{  
　　资本公积-股权投资准备 Capital surplus - investment reserve ~
(x;5{  
　　资本公积-拨款转入 Capital surplus - subsidiary Ae69>bkE0  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation XID<(HBA"!  
　　资本公积-其他 Capital surplus - others *\=.<|HZ  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve gT$Ju88  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ! vP[;6  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Wm_4avXtO  
　　盈余公积-储备基金 Surplus reserve - reserve fund ,z3{u162  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund R16 '?,  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3BB%Z 6F  
　　主营业务收入 Sales |_o=^?z'  
　　主营业务成本 Cost of sales 350_CN,  
　　主营业务税金及附加 Sales tax lrnyk(M}Q.  
　　营业费用 Operating expenses 2r mSo&3@s  
　　管理费用 General and administrative expenses +6UVn\9Q  
　　财务费用 Financial expenses + `  s@  
　　投资收益 Investment income m_=$0m J$  
　　其他业务收入 Other operating income s_x:T<]  
　　营业外收入 Non-operating income F_Y7@Ei/  
　　补贴收入 Subsidy income /DQc&.jK  
　　其他业务支出 Other operating expenses ]04e1F1J  
　　营业外支出 Non-operating expenses Mu2  
　　所得税 Income tax m-H-6`]  
　　直接人工成本差异(direct labor variance) '&.#  
　　直接材料成本差异(direct material variance) ._8KsuJG  
　　在产品计价(work-in-process costing) .uyGYj-C  
　　联产品成本计算(joint products costing) (7XCA,KTGI  
　　生产成本汇总程序(accumulation process of procluction cost) 6:q"l\n>  
　　制造费用差异(manufacturing expenses variance) |A cRIq  
　　实际成本与估计成本(actual cost and estimated cost) s:p[DEj-  
　　工资费用分配(salary costs allocation) @) s,{F  
　　成本曲线(cost curve) m>4ahue$  
　　农业生产成本(agriculture production cost) {.Z}5K  
　　原始成本和重置成本(original cost and replacement cost) P`#Z9 HM4  
　　工程施工成本 /I)yU>o  
　　直接成本与间接成本(direct cost and indirect cost) )t$,e2FY  
　　可控成本(controllable cost) = QQ5f5\l  
　　制造费用分配(manufacturing expenses allocation) w=j  
　　理论成本与应用成本(theory cost and practice cost) x%+aKZ(m)  
　　辅助生产成本分配(auxiliary production cost allocation) ,Y|^^?'j Q  
　　期间,费用 wNQ*t-K  
　　成本控制程序(procedure of cost control) S:TgFt0  
　　成本记录(cost entry, cost recorder cost agenda) w=LP"bqlI  
　　成本计算分批法(job costing method) bHg,1y)UC  
　　成本计算分步法 0KMctPT]p  
　　直接人工成本差异(direct labor variance)  `)GrwfC  
　　成本控制方法(cost control method)