[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 Z&Pu8zG /m  
　　股本 Share capital zJCEA  
　　已归还投资 Investment returned ^Xs]C|=W  
　　利润分配-其他转入 Profit appropriation - other transfer in YtYy zX5u7  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6$RpV'xz  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve taDQ65  
　　利润分配-提取储备基金 Profit appropriation - reserve fund FN\GE\H  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Q0>q:aj\  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund vyU!+mlc  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit $^h?:L:1n  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends y-a|Lu*  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve S{:Cu}o  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends s)w9%  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vD26;S.y[a  
　　期初未分配利润 Retained earnings, beginning of the year }-nU3{1  
　　资本公积-股本溢价 Capital surplus - share premium \ fi}Q\|C  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ~kb{K;  
　　资本公积-接受现金捐赠 Capital surplus - cash donation JA6";fl;  
　　资本公积-股权投资准备 Capital surplus - investment reserve IU9, (E  
　　资本公积-拨款转入 Capital surplus - subsidiary GFL-.? 0  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation #pA[k-  
　　资本公积-其他 Capital surplus - others xS+rHC  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve D^?_"wjW  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve @i1q]0  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve AC4 l<:Yh  
　　盈余公积-储备基金 Surplus reserve - reserve fund .NnGVxc5*  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund rQj~[Y.c  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment BIfi:7I;Q  
　　主营业务收入 Sales +
tUQ  
　　主营业务成本 Cost of sales S#2[%o  
　　主营业务税金及附加 Sales tax 6+PGwCS  
　　营业费用 Operating expenses ,8##OB(  
　　管理费用 General and administrative expenses sfI N)jh  
　　财务费用 Financial expenses Ac\W\=QvB  
　　投资收益 Investment income ~L'nzquF  
　　其他业务收入 Other operating income $E.XOpl&I  
　　营业外收入 Non-operating income ~gddcTp  
　　补贴收入 Subsidy income [{cC  
　　其他业务支出 Other operating expenses E474l  
　　营业外支出 Non-operating expenses vGN3 YcH  
　　所得税 Income tax (oYW]c}G,  
　　直接人工成本差异(direct labor variance) l &Z(K,6  
　　直接材料成本差异(direct material variance) %),!2_ x~  
　　在产品计价(work-in-process costing) 7>,rvW:]  
　　联产品成本计算(joint products costing) TB#Nk5  
　　生产成本汇总程序(accumulation process of procluction cost)
[hnK/4!  
　　制造费用差异(manufacturing expenses variance) P 4 6,o  
　　实际成本与估计成本(actual cost and estimated cost) H[nz]s  
　　工资费用分配(salary costs allocation) ipZ HSA  
　　成本曲线(cost curve) N-QCfDao  
　　农业生产成本(agriculture production cost) sN]Z #7  
　　原始成本和重置成本(original cost and replacement cost) P(;Mb{  
　　工程施工成本 40.AM1Z0f  
　　直接成本与间接成本(direct cost and indirect cost) 7$ _ :sJ  
　　可控成本(controllable cost) B.K
4!/cF  
　　制造费用分配(manufacturing expenses allocation) v#Upw\!  
　　理论成本与应用成本(theory cost and practice cost) 3G d|YRtk  
　　辅助生产成本分配(auxiliary production cost allocation) 0N5bPb  
　　期间,费用 J]\^QMX  
　　成本控制程序(procedure of cost control) S@A<6  
　　成本记录(cost entry, cost recorder cost agenda) Z4@y?fv7s  
　　成本计算分批法(job costing method) ^Y 7U1I  
　　成本计算分步法 -tyaE  
　　直接人工成本差异(direct labor variance) ]M\q0>HoJ  
　　成本控制方法(cost control method)