[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 P3N f<  
　　股本 Share capital ,@>B#%Nz  
　　已归还投资 Investment returned }RM?gE  
　　利润分配-其他转入 Profit appropriation - other transfer in 1M<'^(t3d  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve az19-QIcg  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _s=[z$EN&  
　　利润分配-提取储备基金 Profit appropriation - reserve fund =>BT
]WK>  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund LWIU7dw  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund EcP"GO5  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit u#}zNz#C5  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends [%bshaY:  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve f#5mX&j  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \WZ00Y,*  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ^ *m;![$[  
　　期初未分配利润 Retained earnings, beginning of the year f)gA.Rz  
　　资本公积-股本溢价 Capital surplus - share premium _u.l|yR  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^mG-O  
　　资本公积-接受现金捐赠 Capital surplus - cash donation "_5av!;A g  
　　资本公积-股权投资准备 Capital surplus - investment reserve r)*KgGsk  
　　资本公积-拨款转入 Capital surplus - subsidiary N(F9vZOs  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation qt3 \*U7x  
　　资本公积-其他 Capital surplus - others U[ Z1@2zLx  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve YJr@4!j*  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve `)SkA?yKI  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve k deJB-  
　　盈余公积-储备基金 Surplus reserve - reserve fund ^>]p4Q3 6  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 3pl.<;9r  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment +fKL

Czj  
　　主营业务收入 Sales 1k "*@Z<  
　　主营业务成本 Cost of sales o<%Sr*  
　　主营业务税金及附加 Sales tax i\,#Z
!  
　　营业费用 Operating expenses 5)EnOT"'  
　　管理费用 General and administrative expenses ~Uga=&  
　　财务费用 Financial expenses y'Wz*}8pr  
　　投资收益 Investment income T#h`BtET[  
　　其他业务收入 Other operating income CJ%7M`zy  
　　营业外收入 Non-operating income %Wu3$b  
　　补贴收入 Subsidy income PBkKn3P3  
　　其他业务支出 Other operating expenses Q%KS$nP 9  
　　营业外支出 Non-operating expenses 6B|IbQ^  
　　所得税 Income tax }X}fX#[  
　　直接人工成本差异(direct labor variance) YZ'gd 10T  
　　直接材料成本差异(direct material variance) `_z8DA}E  
　　在产品计价(work-in-process costing) xNl_Q8Z?R^  
　　联产品成本计算(joint products costing) B;_M52-B  
　　生产成本汇总程序(accumulation process of procluction cost) B&<Z#C:I  
　　制造费用差异(manufacturing expenses variance) E[e ''  
　　实际成本与估计成本(actual cost and estimated cost) &~uzu{  
　　工资费用分配(salary costs allocation) ? NVN&zD]  
　　成本曲线(cost curve) n802!d+Tn  
　　农业生产成本(agriculture production cost) o- GHAQ  
　　原始成本和重置成本(original cost and replacement cost) 'N'EC`R  
　　工程施工成本 iv3NmkP1  
　　直接成本与间接成本(direct cost and indirect cost) Q- j+#NGc  
　　可控成本(controllable cost) 8+ Hho@=  
　　制造费用分配(manufacturing expenses allocation) *`mwm:4  
　　理论成本与应用成本(theory cost and practice cost) kM@8RAxA  
　　辅助生产成本分配(auxiliary production cost allocation) Ns&SZO  
　　期间,费用 o^5xCK:Oi2  
　　成本控制程序(procedure of cost control) QBDi;Xzb+  
　　成本记录(cost entry, cost recorder cost agenda) 3X%>xUI  
　　成本计算分批法(job costing method) |P~TZ  
　　成本计算分步法 CA:t](xqQ  
　　直接人工成本差异(direct labor variance) X[|-F3o  
　　成本控制方法(cost control method)