[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 < mp_[-c  
　　股本 Share capital MGsY3~!K  
　　已归还投资 Investment returned O|*-J  
　　利润分配-其他转入 Profit appropriation - other transfer in SzyaVBD3  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve !rff/0/x"  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )pG*_q  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 5RR4jX]  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund n
W:Bo#  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (1Klj+"p%  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit F_~A8y  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends jAf qC@e  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve MGH2z:  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 6b\JD.r*{  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &[kFl\  
　　期初未分配利润 Retained earnings, beginning of the year )^m"fQ+  
　　资本公积-股本溢价 Capital surplus - share premium nc;iJ/\4  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve yw*| HT  
　　资本公积-接受现金捐赠 Capital surplus - cash donation af|x(:!H  
　　资本公积-股权投资准备 Capital surplus - investment reserve =21m|8c  
　　资本公积-拨款转入 Capital surplus - subsidiary 'EG/)0t`  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation [m(n-MuF  
　　资本公积-其他 Capital surplus - others a6 w'.]m  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >`I%^+z  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve hSG1f `  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve YFeL#)5y  
　　盈余公积-储备基金 Surplus reserve - reserve fund &)!4rABn  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund v>sjS3  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment W('V2Z-q  
　　主营业务收入 Sales "]
U_o<V  
　　主营业务成本 Cost of sales 7myYs7N8[  
　　主营业务税金及附加 Sales tax 5QZ}KNJ|t~  
　　营业费用 Operating expenses EC7)M}H  
　　管理费用 General and administrative expenses +$# ytvDy  
　　财务费用 Financial expenses C&;m56  
　　投资收益 Investment income R[}fr36>/  
　　其他业务收入 Other operating income G x{G}9  
　　营业外收入 Non-operating income ;!)gjiapw  
　　补贴收入 Subsidy income :*eJ*(M  
　　其他业务支出 Other operating expenses =J'&.@D wz  
　　营业外支出 Non-operating expenses -?vVV@W-O^  
　　所得税 Income tax TsY nsLQY  
　　直接人工成本差异(direct labor variance) $.3J1DU  
　　直接材料成本差异(direct material variance) GB}!7W"  
　　在产品计价(work-in-process costing) pV/5w<_x?  
　　联产品成本计算(joint products costing) qEfg-`*M  
　　生产成本汇总程序(accumulation process of procluction cost) hQaa"U7[  
　　制造费用差异(manufacturing expenses variance) qq>Qi(>  
　　实际成本与估计成本(actual cost and estimated cost) ;:'ABfs  
　　工资费用分配(salary costs allocation) C#P7@JE  
　　成本曲线(cost curve) 15R:m:T  
　　农业生产成本(agriculture production cost) t(xe*xS  
　　原始成本和重置成本(original cost and replacement cost) t!o=-k  
　　工程施工成本 %XH%.Ps/  
　　直接成本与间接成本(direct cost and indirect cost) S0?e/VWy  
　　可控成本(controllable cost) /}nq
?Vf  
　　制造费用分配(manufacturing expenses allocation) =1zRm >m  
　　理论成本与应用成本(theory cost and practice cost) O&r9+r1`  
　　辅助生产成本分配(auxiliary production cost allocation) C5~ +"#B  
　　期间,费用 (Ji=fh+
  
　　成本控制程序(procedure of cost control) fk\hrVP
 
　　成本记录(cost entry, cost recorder cost agenda) ](>YjE0  
　　成本计算分批法(job costing method) L | #"Yn  
　　成本计算分步法 T*92o:^  
　　直接人工成本差异(direct labor variance) 69N8COLB  
　　成本控制方法(cost control method)