[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 ' wKTWmf?\  
　　股本 Share capital 1~vv<`-  
　　已归还投资 Investment returned qot{#tk d  
　　利润分配-其他转入 Profit appropriation - other transfer in xLw[ aYy4  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Ox6^=D"  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Tvw(Sq};  
　　利润分配-提取储备基金 Profit appropriation - reserve fund *oAnG:J+M  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 8KWh
XF  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~e=KBYDBu  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 4g?qKoc i  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends wD SSgk  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve x5,|kJ9S  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;V^I>-fnm  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ^?T,>ZI  
　　期初未分配利润 Retained earnings, beginning of the year 8},f u3Z  
　　资本公积-股本溢价 Capital surplus - share premium X:W}S/  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve d{DBG}/Yg  
　　资本公积-接受现金捐赠 Capital surplus - cash donation E#n:d9WA:  
　　资本公积-股权投资准备 Capital surplus - investment reserve EI@ep~  
　　资本公积-拨款转入 Capital surplus - subsidiary RMa#z [{0  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation sVP2$?  
　　资本公积-其他 Capital surplus - others uR82},r$m  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve g$mqAz<  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve q
GgdWDn`  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve J=ot&%  
　　盈余公积-储备基金 Surplus reserve - reserve fund 3,Bm"'b6  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund kaVYe)~  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment s_76)7  
　　主营业务收入 Sales l6!a?C[2T  
　　主营业务成本 Cost of sales ||.Ve,<:  
　　主营业务税金及附加 Sales tax 7/BA!V(na  
　　营业费用 Operating expenses osTin*T.  
　　管理费用 General and administrative expenses 0
!`!I0  
　　财务费用 Financial expenses K_V$ktL  
　　投资收益 Investment income HA. O"A8`  
　　其他业务收入 Other operating income E5$uvxCI  
　　营业外收入 Non-operating income 4'XCO+i#  
　　补贴收入 Subsidy income v9Ez0 :)  
　　其他业务支出 Other operating expenses [q!)Y:|u_>  
　　营业外支出 Non-operating expenses +ID%(:  
　　所得税 Income tax %xt\|Lt  
　　直接人工成本差异(direct labor variance) ;sd] IZ$#  
　　直接材料成本差异(direct material variance) rE\.[mFI  
　　在产品计价(work-in-process costing) *JVJKqed  
　　联产品成本计算(joint products costing) ni3A+Y0  
　　生产成本汇总程序(accumulation process of procluction cost) 66cP
o G  
　　制造费用差异(manufacturing expenses variance) V,:~FufM^  
　　实际成本与估计成本(actual cost and estimated cost) .,SWa;[iB  
　　工资费用分配(salary costs allocation) Zy >W2(<  
　　成本曲线(cost curve)  Fr9_!f  
　　农业生产成本(agriculture production cost) ]yA_N>k2K  
　　原始成本和重置成本(original cost and replacement cost) S]biN]+7s  
　　工程施工成本 @fSqGsSk  
　　直接成本与间接成本(direct cost and indirect cost) sB`zk[R;  
　　可控成本(controllable cost) ; J8 25CE  
　　制造费用分配(manufacturing expenses allocation) k !m9 l1x  
　　理论成本与应用成本(theory cost and practice cost) JC4Z^/\.  
　　辅助生产成本分配(auxiliary production cost allocation) E)F"!56lV  
　　期间,费用 V$ac}A,!  
　　成本控制程序(procedure of cost control) 8 9f{8B]z  
　　成本记录(cost entry, cost recorder cost agenda) O)G^VD s  
　　成本计算分批法(job costing method) `d:cq.OO  
　　成本计算分步法 Mhg_z.Z  
　　直接人工成本差异(direct labor variance) pw1&WP&?3  
　　成本控制方法(cost control method)