[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 gazX2P[D  
　　股本 Share capital T}'*Gry  
　　已归还投资 Investment returned \3rgwbF  
　　利润分配-其他转入 Profit appropriation - other transfer in
?%>S5,f_  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve BQgK<_  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +I. {y  
　　利润分配-提取储备基金 Profit appropriation - reserve fund }mk z_P(Z  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund xiC.M6/  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund cGg~+R2P  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit +=kz".$  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 0}>p)k3&A  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 1R.6Xer  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >bwq  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >/-Bg:  
　　期初未分配利润 Retained earnings, beginning of the year c5eimA%`  
　　资本公积-股本溢价 Capital surplus - share premium
P>]*pD  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;T!ZO@1X  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ~NK|q5(I  
　　资本公积-股权投资准备 Capital surplus - investment reserve kKVNE hTp  
　　资本公积-拨款转入 Capital surplus - subsidiary 3qp\jh=FE  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation UtB~joaR  
　　资本公积-其他 Capital surplus - others ukee.:{  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve FbD9G6h5  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^"J)^3j<  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :u?L y[x  
　　盈余公积-储备基金 Surplus reserve - reserve fund <q4<3A  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund m8*)@e  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0*/[z
~Z-1  
　　主营业务收入 Sales #/>OW2Ny  
　　主营业务成本 Cost of sales {k<mN Y  
　　主营业务税金及附加 Sales tax |198A ,^  
　　营业费用 Operating expenses cD<5~`l  
　　管理费用 General and administrative expenses Q,>]f@m  
　　财务费用 Financial expenses io$fL_R=  
　　投资收益 Investment income ~2 J!I ^J  
　　其他业务收入 Other operating income 5mI}IS|@  
　　营业外收入 Non-operating income E^Z?X2Z  
　　补贴收入 Subsidy income to] ~$~Q|>  
　　其他业务支出 Other operating expenses Vfr.Yoy  
　　营业外支出 Non-operating expenses 8SO(pw9  
　　所得税 Income tax h`MTB!o  
　　直接人工成本差异(direct labor variance) p}a0z?  
　　直接材料成本差异(direct material variance) 5k<0>6;XH  
　　在产品计价(work-in-process costing) 6PRP&|.#  
　　联产品成本计算(joint products costing) :T/I%|;f  
　　生产成本汇总程序(accumulation process of procluction cost) GaOM|F'>  
　　制造费用差异(manufacturing expenses variance) ff2`4_,|  
　　实际成本与估计成本(actual cost and estimated cost) )#025>$z  
　　工资费用分配(salary costs allocation) EUuk%<q7C(  
　　成本曲线(cost curve) \hqjk:o  
　　农业生产成本(agriculture production cost) eh6=-  
　　原始成本和重置成本(original cost and replacement cost) s>e)\9c   
　　工程施工成本 lD1m<AC  
　　直接成本与间接成本(direct cost and indirect cost) 3m/XT"D  
　　可控成本(controllable cost) Nb/Z +  
　　制造费用分配(manufacturing expenses allocation) ;v%f +  
　　理论成本与应用成本(theory cost and practice cost) {bO O?pp  
　　辅助生产成本分配(auxiliary production cost allocation) ~:"//%M3l  
　　期间,费用 jtQ}   
　　成本控制程序(procedure of cost control) p']o
y;t  
　　成本记录(cost entry, cost recorder cost agenda) lemUUl(^  
　　成本计算分批法(job costing method) =a_ >")  
　　成本计算分步法 2j-^F  
　　直接人工成本差异(direct labor variance) ,-5|qko=  
　　成本控制方法(cost control method)