[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 jM;? );Dd  
　　股本 Share capital )O$T; U  
　　已归还投资 Investment returned <~P([5  
　　利润分配-其他转入 Profit appropriation - other transfer in 8 _|"+Ze  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve R/ 3#(5  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Tk:%
YS;=  
　　利润分配-提取储备基金 Profit appropriation - reserve fund qd@Fb*  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund !DZ4C.  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund :8l#jU`y  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit nAk;a|Q  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6;p"xC-  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve L]3gHq  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?Suv.!wfLl  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares z]n&,q,5g  
　　期初未分配利润 Retained earnings, beginning of the year :Nl.< 6+  
　　资本公积-股本溢价 Capital surplus - share premium ~vstuRRST  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <-N7Skkk!  
　　资本公积-接受现金捐赠 Capital surplus - cash donation k?`Q
\  
　　资本公积-股权投资准备 Capital surplus - investment reserve jOU1F 1  
　　资本公积-拨款转入 Capital surplus - subsidiary $##
LSTA  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation
uV\~2#o$_  
　　资本公积-其他 Capital surplus - others LhQidvCNJ  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve !Tu4V\^~A  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve LT6VZ, S  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve #r;uM+   
　　盈余公积-储备基金 Surplus reserve - reserve fund *@[N~:z/  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund L]QB h\  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment RxXiSc`^z  
　　主营业务收入 Sales 0w ;#4X:m  
　　主营业务成本 Cost of sales fp'%lbk=  
　　主营业务税金及附加 Sales tax Ctpc] lJ}  
　　营业费用 Operating expenses lCK|PY*  
　　管理费用 General and administrative expenses M =6  
　　财务费用 Financial expenses dY'>'1>P 9  
　　投资收益 Investment income [A46WF>L  
　　其他业务收入 Other operating income 28=L9q   
　　营业外收入 Non-operating income U_1N*XK6$  
　　补贴收入 Subsidy income A=l1_8,`h  
　　其他业务支出 Other operating expenses GdtR /1  
　　营业外支出 Non-operating expenses y3!#*NU
 
　　所得税 Income tax D}L4uz?  
　　直接人工成本差异(direct labor variance) %\?Gzc_  
　　直接材料成本差异(direct material variance) /*hS0xN*  
　　在产品计价(work-in-process costing) :my@Oxx4@  
　　联产品成本计算(joint products costing) ;B jJ<?^{  
　　生产成本汇总程序(accumulation process of procluction cost) q-4#)EnW  
　　制造费用差异(manufacturing expenses variance) ?J's>q^X  
　　实际成本与估计成本(actual cost and estimated cost) 06fs,!Q@  
　　工资费用分配(salary costs allocation) T(iL#2^  
　　成本曲线(cost curve) uoe>T:  
　　农业生产成本(agriculture production cost) 8I%N^G  
　　原始成本和重置成本(original cost and replacement cost) ky0,#ZOF  
　　工程施工成本 .8/W_iC92  
　　直接成本与间接成本(direct cost and indirect cost) vC_O!2E  
　　可控成本(controllable cost) g].v  
　　制造费用分配(manufacturing expenses allocation) DmZ_tuVI  
　　理论成本与应用成本(theory cost and practice cost) 9l,8:%X_  
　　辅助生产成本分配(auxiliary production cost allocation) fT<3~Z>m  
　　期间,费用 $4k bOqn4  
　　成本控制程序(procedure of cost control)
sosIu  
　　成本记录(cost entry, cost recorder cost agenda) BWr!K5w>i  
　　成本计算分批法(job costing method) ~`5[Li:eP  
　　成本计算分步法 N9vNSmm  
　　直接人工成本差异(direct labor variance) .5tXwxad"  
　　成本控制方法(cost control method)