[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 8$IUit h  
　　股本 Share capital +t Prqv"(  
　　已归还投资 Investment returned DPmY_[OAE  
　　利润分配-其他转入 Profit appropriation - other transfer in #~qzaETv,  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 'L{pS-+6  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve g]BA/Dw  
　　利润分配-提取储备基金 Profit appropriation - reserve fund yB{1&S5C  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1L?W+zMO  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =`CK`x  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit $j@P8<M7  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends rH\oFCzC  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve hD,|CQ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends PB BJ.!Pb  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares G_ ~qk/7mF  
　　期初未分配利润 Retained earnings, beginning of the year lKqFuLHwF  
　　资本公积-股本溢价 Capital surplus - share premium VOg'_#I  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve y;P%=MP  
　　资本公积-接受现金捐赠 Capital surplus - cash donation BXz g33  
　　资本公积-股权投资准备 Capital surplus - investment reserve J?
4dafkw  
　　资本公积-拨款转入 Capital surplus - subsidiary (VHPcoL  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation K05T`+N,  
　　资本公积-其他 Capital surplus - others Li 9$N"2  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve BmYX8j]  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve OK u~Nb*  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve sP=^5K`g  
　　盈余公积-储备基金 Surplus reserve - reserve fund >-w#&T &K  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund q,;wD1_wG  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment wCj)@3F  
　　主营业务收入 Sales yKm6 8n^  
　　主营业务成本 Cost of sales Df(+@L5!  
　　主营业务税金及附加 Sales tax 3mg:9]X9  
　　营业费用 Operating expenses C?<-`$0  
　　管理费用 General and administrative expenses 6 lEv<)cC  
　　财务费用 Financial expenses M@*Y&(~  
　　投资收益 Investment income :n%&  
　　其他业务收入 Other operating income 8"V1h72vcW  
　　营业外收入 Non-operating income 7l
wFxP5QT  
　　补贴收入 Subsidy income pRjrMS  
　　其他业务支出 Other operating expenses XCXX(8To0=  
　　营业外支出 Non-operating expenses P9q=tC3^  
　　所得税 Income tax 3+iryW(\  
　　直接人工成本差异(direct labor variance) ?k^m|Z  
　　直接材料成本差异(direct material variance) =
xSf-\F  
　　在产品计价(work-in-process costing) Wk!<P" nHd  
　　联产品成本计算(joint products costing) VT#`l0I}  
　　生产成本汇总程序(accumulation process of procluction cost) xv%]g=Q  
　　制造费用差异(manufacturing expenses variance) pXA|'U5]  
　　实际成本与估计成本(actual cost and estimated cost) WWOj ck#  
　　工资费用分配(salary costs allocation) =&FaMR2  
　　成本曲线(cost curve) UDgX A  
　　农业生产成本(agriculture production cost) l%2 gM7WMY  
　　原始成本和重置成本(original cost and replacement cost) hyhm{RC?[  
　　工程施工成本 ETdN<}
m  
　　直接成本与间接成本(direct cost and indirect cost) I"KosSs  
　　可控成本(controllable cost) s<3M_mt  
　　制造费用分配(manufacturing expenses allocation) Np$ue }yr  
　　理论成本与应用成本(theory cost and practice cost) z('t#J !b  
　　辅助生产成本分配(auxiliary production cost allocation) 3Jj&wHp]  
　　期间,费用 z+zEH9.'  
　　成本控制程序(procedure of cost control) VAqZ`y  
　　成本记录(cost entry, cost recorder cost agenda) _U^G*EqL*  
　　成本计算分批法(job costing method) L{&Yh|}  
　　成本计算分步法 g!cW`B'  
　　直接人工成本差异(direct labor variance) .%M8
0X{5~  
　　成本控制方法(cost control method)