[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 C7S\4rDJ  
　　股本 Share capital Z$/76  
　　已归还投资 Investment returned T)gulP  
　　利润分配-其他转入 Profit appropriation - other transfer in ?5EH/yV;  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve e%[*NX/  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 5;}W=x^$a  
　　利润分配-提取储备基金 Profit appropriation - reserve fund #B5,k|"/,M  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund s21} a,eB  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund '{AB{)1  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ZjmQ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends I Id4w~|  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve D#LV&4e>.E  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends l$/pp  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares GS>[A b+  
　　期初未分配利润 Retained earnings, beginning of the year _94 W@dW  
　　资本公积-股本溢价 Capital surplus - share premium o*H U^  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Gt.'_hf Js  
　　资本公积-接受现金捐赠 Capital surplus - cash donation O=3/qs6m  
　　资本公积-股权投资准备 Capital surplus - investment reserve *U^Y@""a  
　　资本公积-拨款转入 Capital surplus - subsidiary &MSU<S?1  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation hiS|&5 #  
　　资本公积-其他 Capital surplus - others ;Xt<\^e  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 8NHm#Z3Ol  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve m'NAM%$}J  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve n.+'9Fj  
　　盈余公积-储备基金 Surplus reserve - reserve fund yus3GqPI  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund r""rJzFz'  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9;#RzelSp  
　　主营业务收入 Sales ~Y x_ 3  
　　主营业务成本 Cost of sales fF)Q;~_VA  
　　主营业务税金及附加 Sales tax /i"hViCrlG  
　　营业费用 Operating expenses '<o3x$6 *  
　　管理费用 General and administrative expenses P{9:XSa%  
　　财务费用 Financial expenses  ?CAU
+/  
　　投资收益 Investment income hty'L61\z  
　　其他业务收入 Other operating income Qx4)'
n  
　　营业外收入 Non-operating income ,m<YSMKX  
　　补贴收入 Subsidy income {J==y;dK  
　　其他业务支出 Other operating expenses ` 2 <:$]  
　　营业外支出 Non-operating expenses  ARu_S B  
　　所得税 Income tax 7z$Z=cs  
　　直接人工成本差异(direct labor variance) eS!]. .%y  
　　直接材料成本差异(direct material variance) OV]xo8a;  
　　在产品计价(work-in-process costing) RU~na/3  
　　联产品成本计算(joint products costing) 2?~nA2+vm  
　　生产成本汇总程序(accumulation process of procluction cost) W p)! G  
　　制造费用差异(manufacturing expenses variance) ipn-HUrE@  
　　实际成本与估计成本(actual cost and estimated cost) NwF"Zh5eMW  
　　工资费用分配(salary costs allocation) m~&  
　　成本曲线(cost curve) X_2N9$},  
　　农业生产成本(agriculture production cost) f v7VDo8vb  
　　原始成本和重置成本(original cost and replacement cost) I:jI ChT  
　　工程施工成本 y[XD=j  
　　直接成本与间接成本(direct cost and indirect cost) mEJ7e#  
　　可控成本(controllable cost) w<H Xe  
　　制造费用分配(manufacturing expenses allocation) 3 ZOD2:(  
　　理论成本与应用成本(theory cost and practice cost) |1%%c %  
　　辅助生产成本分配(auxiliary production cost allocation) X )!XR/?  
　　期间,费用 i?/Q7D<P  
　　成本控制程序(procedure of cost control) 9&* 7+!  
　　成本记录(cost entry, cost recorder cost agenda) S
l8+A+  
　　成本计算分批法(job costing method) Z)| ~  
　　成本计算分步法 WVeNO,?ytS  
　　直接人工成本差异(direct labor variance) QG*hQh  
　　成本控制方法(cost control method)