[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 Q1&: + 7%  
　　股本 Share capital "t"dz'  
　　已归还投资 Investment returned }(M<sEK~  
　　利润分配-其他转入 Profit appropriation - other transfer in j*QY_Ny*  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |[o2S90  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve eIo f{#  
　　利润分配-提取储备基金 Profit appropriation - reserve fund >454Yir0Mk  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1P2%n[y  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B}P,sFghw  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit zy$hDy0  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends x:l`e:`y9  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve WJz

 
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <,rjU
*"  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 5QSd$J  
　　期初未分配利润 Retained earnings, beginning of the year k92X)/ll'  
　　资本公积-股本溢价 Capital surplus - share premium SC|cCK hqi  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve k,?Y`s  
　　资本公积-接受现金捐赠 Capital surplus - cash donation v S%+  
　　资本公积-股权投资准备 Capital surplus - investment reserve f+I*aBQ  
　　资本公积-拨款转入 Capital surplus - subsidiary <o?qpW$,>  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation G|^gaj'9  
　　资本公积-其他 Capital surplus - others #v(+3Hp  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9sE>K)  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve z9dVT'  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve pd7FU~-  
　　盈余公积-储备基金 Surplus reserve - reserve fund ^@[[,1"
K  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund *ZaK+ B
 
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment B0R[f  
　　主营业务收入 Sales &G<ZK9Ot}0  
　　主营业务成本 Cost of sales ^Gd<miw  
　　主营业务税金及附加 Sales tax 89 fT?tT  
　　营业费用 Operating expenses MQG$J!N  
　　管理费用 General and administrative expenses 5@Py`  
　　财务费用 Financial expenses /#,<>EfT  
　　投资收益 Investment income /pb7  
　　其他业务收入 Other operating income cJ[n<hTv
 
　　营业外收入 Non-operating income w$B7..r  
　　补贴收入 Subsidy income )Fm  
　　其他业务支出 Other operating expenses z6{0\#'K  
　　营业外支出 Non-operating expenses +pe_s&  
　　所得税 Income tax #d|.BxH  
　　直接人工成本差异(direct labor variance) >nr1|2  
　　直接材料成本差异(direct material variance) i:[B#|%  
　　在产品计价(work-in-process costing) y"9TS,lmK  
　　联产品成本计算(joint products costing) /+IR^WG#C}  
　　生产成本汇总程序(accumulation process of procluction cost) _t;w n7p  
　　制造费用差异(manufacturing expenses variance) m CdkYN#  
　　实际成本与估计成本(actual cost and estimated cost) `>#X,Lw$g  
　　工资费用分配(salary costs allocation) 'GW@P  
　　成本曲线(cost curve) ekAGzu  
　　农业生产成本(agriculture production cost) ?_tOqh@in  
　　原始成本和重置成本(original cost and replacement cost) 41C=O@9m  
　　工程施工成本 9f"6Jw@F  
　　直接成本与间接成本(direct cost and indirect cost) ^WD[>E~  
　　可控成本(controllable cost) U`8)rtYw  
　　制造费用分配(manufacturing expenses allocation) VUt 6[~?  
　　理论成本与应用成本(theory cost and practice cost) <XLATS8Y  
　　辅助生产成本分配(auxiliary production cost allocation) qrOTb9&y  
　　期间,费用 foJ|Q\Z,T  
　　成本控制程序(procedure of cost control) k2;8~LqF  
　　成本记录(cost entry, cost recorder cost agenda) xHL{3^  
　　成本计算分批法(job costing method) @wa/p`gj5w  
　　成本计算分步法 _D+
7w'8h  
　　直接人工成本差异(direct labor variance) XM=`(e o  
　　成本控制方法(cost control method)