[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 Nna.NU1  
　　股本 Share capital 7JGc9K+Av  
　　已归还投资 Investment returned mA{?E9W  
　　利润分配-其他转入 Profit appropriation - other transfer in ]5jS6@Vl*  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve T8a' 6otc  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve !nSa4U,$w<  
　　利润分配-提取储备基金 Profit appropriation - reserve fund >9!J?HA  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {6H[[7i  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {/]2~!  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit >lV,K1Z  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,)Q-o2(C  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve {ogBoDS  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #vBrRHuA#"  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares w2.] 3QAZ  
　　期初未分配利润 Retained earnings, beginning of the year >t3_]n1e  
　　资本公积-股本溢价 Capital surplus - share premium >O?WRCB  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve UqI #F  
　　资本公积-接受现金捐赠 Capital surplus - cash donation w\acgQ^%e  
　　资本公积-股权投资准备 Capital surplus - investment reserve UsyNn39  
　　资本公积-拨款转入 Capital surplus - subsidiary
8{jXSCP#  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation g8N"-j&@  
　　资本公积-其他 Capital surplus - others uC;_?Bve  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve E`oA(x7l  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ~D9Cu>d9  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve UON=7}=$&  
　　盈余公积-储备基金 Surplus reserve - reserve fund 9>&zOITTaL  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund K khuPBd2  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment OP1`!P y  
　　主营业务收入 Sales 0~fjY^(  
　　主营业务成本 Cost of sales Zu.hcDw1  
　　主营业务税金及附加 Sales tax !G-+O#W`  
　　营业费用 Operating expenses G1 "QX  
　　管理费用 General and administrative expenses Qp:I[:Lr;  
　　财务费用 Financial expenses
8TFQ%jv  
　　投资收益 Investment income &#2&V>pE  
　　其他业务收入 Other operating income eLSzGbKf  
　　营业外收入 Non-operating income ~pRgTXbz  
　　补贴收入 Subsidy income D`JBK?~  
　　其他业务支出 Other operating expenses ]? 4;Lw  
　　营业外支出 Non-operating expenses `f>
!/Zm%9  
　　所得税 Income tax pX_#Y)5  
　　直接人工成本差异(direct labor variance) XLn9NBT4K  
　　直接材料成本差异(direct material variance) .J75bX5  
　　在产品计价(work-in-process costing) ?$6H',u  
　　联产品成本计算(joint products costing) 9~Dg<wQ  
　　生产成本汇总程序(accumulation process of procluction cost) tVRN3fJH  
　　制造费用差异(manufacturing expenses variance) E L CNf  
　　实际成本与估计成本(actual cost and estimated cost) - Z,Qj"V  
　　工资费用分配(salary costs allocation) L~6%Fi&n4  
　　成本曲线(cost curve) Y6v{eWtSn  
　　农业生产成本(agriculture production cost) ^!1!l-  
　　原始成本和重置成本(original cost and replacement cost) H.ZIRt!RB  
　　工程施工成本 X`D2w:  
　　直接成本与间接成本(direct cost and indirect cost) Q~U\f$N  
　　可控成本(controllable cost) '|IcL1c=I  
　　制造费用分配(manufacturing expenses allocation) I`0-q?l  
　　理论成本与应用成本(theory cost and practice cost) uxf,95<g)  
　　辅助生产成本分配(auxiliary production cost allocation) 5tlRrf  
　　期间,费用 >1sa*Wf  
　　成本控制程序(procedure of cost control) q}P@}TE  
　　成本记录(cost entry, cost recorder cost agenda) =npE?wK  
　　成本计算分批法(job costing method) *2zp>(%  
　　成本计算分步法 MLWHO$C~T  
　　直接人工成本差异(direct labor variance) 6j6CA?|  
　　成本控制方法(cost control method)