[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 =\q3;5[  
　　股本 Share capital `=.{i}V  
　　已归还投资 Investment returned uW[<?sFG  
　　利润分配-其他转入 Profit appropriation - other transfer in co;2s-X  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve m7eO T  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #)\KV7f!;  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 'al-C;Z  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Zw }7vD0  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund F:\y#U6"J  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit _{A($/~c?  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Hv%a\WNS1  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve t!K|3>w  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^x4gUT-Wy  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares c  xX  
　　期初未分配利润 Retained earnings, beginning of the year h[ t OY  
　　资本公积-股本溢价 Capital surplus - share premium (;s\Ip0  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 7`P(LQAr!  
　　资本公积-接受现金捐赠 Capital surplus - cash donation , CCIg9Pt  
　　资本公积-股权投资准备 Capital surplus - investment reserve 2Ay2 G-  
　　资本公积-拨款转入 Capital surplus - subsidiary q-uYfXZ{j  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation O/GD[9$i  
　　资本公积-其他 Capital surplus - others Hiq9Jn uv(  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [@/G?sAQm\  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve f'}23\>  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve &"d4J?io`  
　　盈余公积-储备基金 Surplus reserve - reserve fund OnD+/I  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund YAO.Ccz  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment rMI: zFS  
　　主营业务收入 Sales k6dSj>F>  
　　主营业务成本 Cost of sales MRiETd"  
　　主营业务税金及附加 Sales tax (+9@j(  
　　营业费用 Operating expenses DTJ~.  
　　管理费用 General and administrative expenses ny#7iz /  
　　财务费用 Financial expenses n0EKNMO  
　　投资收益 Investment income xOS4J+'s@  
　　其他业务收入 Other operating income ~
Iv[  
　　营业外收入 Non-operating income Qx {/izc  
　　补贴收入 Subsidy income b|4 h2iuM  
　　其他业务支出 Other operating expenses &oAuh?kTq  
　　营业外支出 Non-operating expenses 7^:s/xHO*  
　　所得税 Income tax  vH `u  
　　直接人工成本差异(direct labor variance) \l#=p+x5  
　　直接材料成本差异(direct material variance) cnI!}B
u  
　　在产品计价(work-in-process costing) ~(FyGB}  
　　联产品成本计算(joint products costing) 6W~F nJI  
　　生产成本汇总程序(accumulation process of procluction cost) R|Ykez!D  
　　制造费用差异(manufacturing expenses variance) W~gFY#w  
　　实际成本与估计成本(actual cost and estimated cost) =_TCtH  
　　工资费用分配(salary costs allocation) Mj[v _&N  
　　成本曲线(cost curve) hv9s  
　　农业生产成本(agriculture production cost) d]+g3oy `  
　　原始成本和重置成本(original cost and replacement cost) 2&P'rmFm  
　　工程施工成本 uYJ6"j  
　　直接成本与间接成本(direct cost and indirect cost) {Rbc  
　　可控成本(controllable cost) * \f(E#wa  
　　制造费用分配(manufacturing expenses allocation) &L+u]&!6C  
　　理论成本与应用成本(theory cost and practice cost) GT*\gZ  
　　辅助生产成本分配(auxiliary production cost allocation) Rg'1 F  
　　期间,费用 #O
G_OI  
　　成本控制程序(procedure of cost control) F%L^k.y$  
　　成本记录(cost entry, cost recorder cost agenda) j#o0y
5S  
　　成本计算分批法(job costing method) hYF<Wn3L  
　　成本计算分步法 fNQ.FAK":  
　　直接人工成本差异(direct labor variance) c6Wy1d^  
　　成本控制方法(cost control method)