[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 %f-Uwq&}Y"  
　　股本 Share capital KkK !E  
　　已归还投资 Investment returned Uo ]x6j<  
　　利润分配-其他转入 Profit appropriation - other transfer in S+*%u/;l  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve U
ngK9uB~  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve T[(4z@d`5  
　　利润分配-提取储备基金 Profit appropriation - reserve fund o],z/MPL  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund g&]n:qx  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ^X\{MW'>4  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit bVgmjt2&>  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends [TaYNc!\  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]DJ]L=T7  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Au"7w=G`f  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares c{(4s6D  
　　期初未分配利润 Retained earnings, beginning of the year &sA@!  
　　资本公积-股本溢价 Capital surplus - share premium f53W
DI6  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^630%YO  
　　资本公积-接受现金捐赠 Capital surplus - cash donation B[IqLD'6  
　　资本公积-股权投资准备 Capital surplus - investment reserve Yn>y1~  
　　资本公积-拨款转入 Capital surplus - subsidiary M/x*d4b_  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation dN)@/R^E;  
　　资本公积-其他 Capital surplus - others zNh$d;(O$^  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve KQulz  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve sr y`EkS  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve g[D`.  
　　盈余公积-储备基金 Surplus reserve - reserve fund ~IQ2;

A  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund $T
2n^yz  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment VT:m!<^  
　　主营业务收入 Sales k2Dq~zn  
　　主营业务成本 Cost of sales +cf.In,{  
　　主营业务税金及附加 Sales tax fa#5pys  
　　营业费用 Operating expenses d@QC[$qXj  
　　管理费用 General and administrative expenses /4{.J=R}  
　　财务费用 Financial expenses -egu5#d>  
　　投资收益 Investment income p6*|)}T_%  
　　其他业务收入 Other operating income ;)rs#T;$  
　　营业外收入 Non-operating income ~=Q|EhF5  
　　补贴收入 Subsidy income
_[p@V_my  
　　其他业务支出 Other operating expenses 
) mG  
　　营业外支出 Non-operating expenses hcrx(oJ5  
　　所得税 Income tax HLYo+;j3|  
　　直接人工成本差异(direct labor variance) dt1,!sHn  
　　直接材料成本差异(direct material variance) yS";  q  
　　在产品计价(work-in-process costing) ]/TqPOi:  
　　联产品成本计算(joint products costing) R2B 0?fu  
　　生产成本汇总程序(accumulation process of procluction cost) jHx)q|2\  
　　制造费用差异(manufacturing expenses variance) ;FH_qF`.  
　　实际成本与估计成本(actual cost and estimated cost) Z#_+yw  
　　工资费用分配(salary costs allocation) a";xG,U
 
　　成本曲线(cost curve) _  ATIV  
　　农业生产成本(agriculture production cost) ffibS0aM  
　　原始成本和重置成本(original cost and replacement cost) >=!
$(JgX  
　　工程施工成本 PTf.(B"z  
　　直接成本与间接成本(direct cost and indirect cost) lKA2~o  
　　可控成本(controllable cost) >G<.^ ~o  
　　制造费用分配(manufacturing expenses allocation) <f/wWu}  
　　理论成本与应用成本(theory cost and practice cost) +jrMvk"  
　　辅助生产成本分配(auxiliary production cost allocation) 'X]my  
　　期间,费用 &-B&s.,kj  
　　成本控制程序(procedure of cost control) <CM}g4Y  
　　成本记录(cost entry, cost recorder cost agenda) n<3*7/-  
　　成本计算分批法(job costing method) (U@uJ  
　　成本计算分步法 }29Cm$p  
　　直接人工成本差异(direct labor variance) +f]\>{o4  
　　成本控制方法(cost control method)