[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 6D) vY  
　　股本 Share capital !Il<'+ ^  
　　已归还投资 Investment returned E}yl@8g:#  
　　利润分配-其他转入 Profit appropriation - other transfer in mR?OSeeB  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2#ypM9  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve t hTY('m  
　　利润分配-提取储备基金 Profit appropriation - reserve fund _epi[zf @  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4WU 6CN  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund F~z4T/TN%G  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ?;!l-Dy  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends L/#^&*'B  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve {-tCLkE 3  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends HP"5*C5D  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |Kh#\d  
　　期初未分配利润 Retained earnings, beginning of the year J!~?}Fq/z  
　　资本公积-股本溢价 Capital surplus - share premium sYgpK92  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 2Q0fgH2  
　　资本公积-接受现金捐赠 Capital surplus - cash donation <LH( >  
　　资本公积-股权投资准备 Capital surplus - investment reserve x~Y]c"'D  
　　资本公积-拨款转入 Capital surplus - subsidiary 02SFFqm  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation |'Z6M];8t  
　　资本公积-其他 Capital surplus - others mQ:lj$Gf  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9^
x'x@6  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /5EM;Mx  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve FlgK:=Fmj  
　　盈余公积-储备基金 Surplus reserve - reserve fund `gSqwN<x%  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 7J.alV4`/  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment BbnY9"  
　　主营业务收入 Sales s^)wh v`C  
　　主营业务成本 Cost of sales #'_i6  
　　主营业务税金及附加 Sales tax #iJ+}EW _  
　　营业费用 Operating expenses $x)C_WZj?  
　　管理费用 General and administrative expenses ULkjY1&  
　　财务费用 Financial expenses R*VJe+5w  
　　投资收益 Investment income 3T+#d-\  
　　其他业务收入 Other operating income $i7iv  
　　营业外收入 Non-operating income 8%@7G*  
　　补贴收入 Subsidy income Rbm"Qz  
　　其他业务支出 Other operating expenses !:'%'@uc  
　　营业外支出 Non-operating expenses %lF}!  
　　所得税 Income tax pA&CBXio  
　　直接人工成本差异(direct labor variance) ^0Cr-  
　　直接材料成本差异(direct material variance) hWP$U  
　　在产品计价(work-in-process costing) @rB!47!  
　　联产品成本计算(joint products costing) -NGY+
1  
　　生产成本汇总程序(accumulation process of procluction cost) f,wB.MN  
　　制造费用差异(manufacturing expenses variance) +vY8HQ|v  
　　实际成本与估计成本(actual cost and estimated cost) 82O#Fe q  
　　工资费用分配(salary costs allocation) TyI"fP  
　　成本曲线(cost curve) oj/,vO:QT  
　　农业生产成本(agriculture production cost) Yg3Vj=  
　　原始成本和重置成本(original cost and replacement cost) A'^y+42jY  
　　工程施工成本 xlg6cO  
　　直接成本与间接成本(direct cost and indirect cost) fo;Ftf0  
　　可控成本(controllable cost) ?ey!wcv~  
　　制造费用分配(manufacturing expenses allocation) mR\rK&'6  
　　理论成本与应用成本(theory cost and practice cost) ^rO3B?_  
　　辅助生产成本分配(auxiliary production cost allocation) Vv8e"S  
　　期间,费用 |gxT-ZM  
　　成本控制程序(procedure of cost control) y
j13>"nh  
　　成本记录(cost entry, cost recorder cost agenda) Z/n\Ak sE  
　　成本计算分批法(job costing method) -rb]<FrL^  
　　成本计算分步法 $d? N("L  
　　直接人工成本差异(direct labor variance) ?nZQTO7  
　　成本控制方法(cost control method)