[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 5%Hw,h   
　　股本 Share capital 8eGq.+5G  
　　已归还投资 Investment returned ~ H N  
　　利润分配-其他转入 Profit appropriation - other transfer in KxhMPvN'  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve q|r^)0W  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (_1(<Jw  
　　利润分配-提取储备基金 Profit appropriation - reserve fund HQGn[7JW  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund AAuH}W>n  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund AWo\u!j  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ~XU%_Hz  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 5 6w6=Is  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $`;1][OD  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 1u>[0<U~E  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares PuO5@SP~  
　　期初未分配利润 Retained earnings, beginning of the year %w il'  
　　资本公积-股本溢价 Capital surplus - share premium GO4IAUA  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve N(c`h  
　　资本公积-接受现金捐赠 Capital surplus - cash donation
r`-=<@[  
　　资本公积-股权投资准备 Capital surplus - investment reserve |2AMj0V
~  
　　资本公积-拨款转入 Capital surplus - subsidiary {+Zj}3o  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation [A\DuJx  
　　资本公积-其他 Capital surplus - others e\)r"!?H`  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `O ,^oD4  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -,:^dxE'  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve C}jFR] x)  
　　盈余公积-储备基金 Surplus reserve - reserve fund  T&'p5h=l  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund [Z]%jABR  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment  6K C
v
 
　　主营业务收入 Sales 10}<n_I  
　　主营业务成本 Cost of sales = q\TWz  
　　主营业务税金及附加 Sales tax xB:]{9r  
　　营业费用 Operating expenses `@3{}  
　　管理费用 General and administrative expenses a=_: `S]}  
　　财务费用 Financial expenses KwAc Ga}J  
　　投资收益 Investment income K]SsEsd  
　　其他业务收入 Other operating income v]h^0WU  
　　营业外收入 Non-operating income u!CcTE*  
　　补贴收入 Subsidy income z"%{SI^  
　　其他业务支出 Other operating expenses M
!tR>NMH  
　　营业外支出 Non-operating expenses z&wJ"[nOC  
　　所得税 Income tax kY?w] lS)t  
　　直接人工成本差异(direct labor variance) .~O- <P#  
　　直接材料成本差异(direct material variance) *q-VY[2  
　　在产品计价(work-in-process costing) M!R=&a=
Z  
　　联产品成本计算(joint products costing) |1%eo.  
　　生产成本汇总程序(accumulation process of procluction cost) !-HJ%(5:F  
　　制造费用差异(manufacturing expenses variance) A<}nXHs-  
　　实际成本与估计成本(actual cost and estimated cost) qx5jaa3  
　　工资费用分配(salary costs allocation) (&i c3/-  
　　成本曲线(cost curve) h~p Q  
　　农业生产成本(agriculture production cost) ~e<^jhpJ
 
　　原始成本和重置成本(original cost and replacement cost) O>y*u8  
　　工程施工成本 ]!>tP,<`'  
　　直接成本与间接成本(direct cost and indirect cost) yz7Fe  
　　可控成本(controllable cost) 'ws@I?!r  
　　制造费用分配(manufacturing expenses allocation) y$8S+N?>  
　　理论成本与应用成本(theory cost and practice cost) )">uI\bi  
　　辅助生产成本分配(auxiliary production cost allocation) sa?s[  
　　期间,费用 Ua.%?V  
　　成本控制程序(procedure of cost control) U
! $/'Xi9  
　　成本记录(cost entry, cost recorder cost agenda) RF[Uy?es  
　　成本计算分批法(job costing method) +[Izz~_p  
　　成本计算分步法 cv5+[;(b  
　　直接人工成本差异(direct labor variance) P"{yV?CNg  
　　成本控制方法(cost control method)