[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 .2t4tb(SUw  
　　股本 Share capital U< fGGCw  
　　已归还投资 Investment returned ec;o\erPG  
　　利润分配-其他转入 Profit appropriation - other transfer in cqkV9f8Ro  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 4F:\-O   
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve t!l&iVWs  
　　利润分配-提取储备基金 Profit appropriation - reserve fund iWkWR"ysy  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %aCqi(.7  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _;
y9
$"A  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Dx?,=~W9  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends n( yn<  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve a58H9w"u)  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends +\]\[6  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares  8dA~\a  
　　期初未分配利润 Retained earnings, beginning of the year nR~@#P\  
　　资本公积-股本溢价 Capital surplus - share premium V f&zL Sgr  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve c)85=T6*aA  
　　资本公积-接受现金捐赠 Capital surplus - cash donation g$-PR37(  
　　资本公积-股权投资准备 Capital surplus - investment reserve qe#tj/aZ  
　　资本公积-拨款转入 Capital surplus - subsidiary 
|HQW0  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation !;A\.~-!G  
　　资本公积-其他 Capital surplus - others M7~2iU<#  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6d}lw6L  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve  <kqo^  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve IEi^kJflU  
　　盈余公积-储备基金 Surplus reserve - reserve fund "(O>=F&  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund /,yd+wcW#  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment h[Y1?ln&h  
　　主营业务收入 Sales 0s[Hkhls  
　　主营业务成本 Cost of sales
!Ai@$tl[S  
　　主营业务税金及附加 Sales tax +O{*M9B  
　　营业费用 Operating expenses &p@O_0nF  
　　管理费用 General and administrative expenses ES7s1O$#  
　　财务费用 Financial expenses \M^bD4';>  
　　投资收益 Investment income Lk8ek}o'  
　　其他业务收入 Other operating income (L&d!$,Dv  
　　营业外收入 Non-operating income [z{1*Xc  
　　补贴收入 Subsidy income tyFzSrfc  
　　其他业务支出 Other operating expenses Q)h(nbbVak  
　　营业外支出 Non-operating expenses va@Lz&sAE%  
　　所得税 Income tax ^ yp
{32  
　　直接人工成本差异(direct labor variance) 6bC3O4Rw  
　　直接材料成本差异(direct material variance) H1./x6Hr  
　　在产品计价(work-in-process costing) 
=:pJ  
　　联产品成本计算(joint products costing) ;A*]l'[-  
　　生产成本汇总程序(accumulation process of procluction cost) 24eLB? H  
　　制造费用差异(manufacturing expenses variance) T8$y[W-c  
　　实际成本与估计成本(actual cost and estimated cost) R-$! 9mnr  
　　工资费用分配(salary costs allocation) CD~.z7,LC  
　　成本曲线(cost curve) ^09,"<@k  
　　农业生产成本(agriculture production cost) #X 1
ND  
　　原始成本和重置成本(original cost and replacement cost) #\OA)`U  
　　工程施工成本 PJH&  
　　直接成本与间接成本(direct cost and indirect cost) #\m<Sz5Gp#  
　　可控成本(controllable cost) )y$(AJx$  
　　制造费用分配(manufacturing expenses allocation) k9!{IScq  
　　理论成本与应用成本(theory cost and practice cost) li.;IWb0+)  
　　辅助生产成本分配(auxiliary production cost allocation) ^ Ze=uP  
　　期间,费用 zrb}_  
　　成本控制程序(procedure of cost control) :vbW  
　　成本记录(cost entry, cost recorder cost agenda) ~]2K^bh8&  
　　成本计算分批法(job costing method)  z Iu'[U  
　　成本计算分步法 S,he6zS  
　　直接人工成本差异(direct labor variance) b]KBgZ  
　　成本控制方法(cost control method)