[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 vz _U  
　　股本 Share capital 5n"'M&Ce  
　　已归还投资 Investment returned oi!E v_h  
　　利润分配-其他转入 Profit appropriation - other transfer in BvYJ!V j  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Z2ZS5a  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve `zvYuKQ.}  
　　利润分配-提取储备基金 Profit appropriation - reserve fund mT9TSW}  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund dW
=]|t&  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Av wX 2?tc  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 5=$D~>-#  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends D4S>Pkv  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve .$r(":A#)  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )i?wBxq'MA  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Q[k}_1sWs$  
　　期初未分配利润 Retained earnings, beginning of the year Xh{EItk~oO  
　　资本公积-股本溢价 Capital surplus - share premium mbd@4u  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve R` N-^x  
　　资本公积-接受现金捐赠 Capital surplus - cash donation PeG8 _X}u9  
　　资本公积-股权投资准备 Capital surplus - investment reserve )S5Q5"j&=f  
　　资本公积-拨款转入 Capital surplus - subsidiary )QKZI))G0  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation >yaz  
　　资本公积-其他 Capital surplus - others :|Z*aI]9  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [k.<x'#  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve APF-*/ K?  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve U_!6pqFc  
　　盈余公积-储备基金 Surplus reserve - reserve fund :JOF!Q  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund t
#d~gBe?V  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment [# .QDe  
　　主营业务收入 Sales LsLsSV  
　　主营业务成本 Cost of sales ^v`|0z\  
　　主营业务税金及附加 Sales tax !]"T`^5,Y  
　　营业费用 Operating expenses ;MO %))  
　　管理费用 General and administrative expenses wWH5T}\  
　　财务费用 Financial expenses g.veHh|;_  
　　投资收益 Investment income rSa3u *xB  
　　其他业务收入 Other operating income EJRwyF5LK  
　　营业外收入 Non-operating income N
(43+  
　　补贴收入 Subsidy income R[9[lQ'vR  
　　其他业务支出 Other operating expenses tewC *%3V  
　　营业外支出 Non-operating expenses )Z]8SED  
　　所得税 Income tax Q!@"Y/  
　　直接人工成本差异(direct labor variance)  ]@<O!fS  
　　直接材料成本差异(direct material variance) H*!E*_  
　　在产品计价(work-in-process costing) [rf.P'p%  
　　联产品成本计算(joint products costing) k<AnTboa  
　　生产成本汇总程序(accumulation process of procluction cost) [aIQ/&Y  
　　制造费用差异(manufacturing expenses variance) `M|fwlAJQ  
　　实际成本与估计成本(actual cost and estimated cost) VkUMMq{  
　　工资费用分配(salary costs allocation) iptzVr#b[  
　　成本曲线(cost curve) p!HpqW  
　　农业生产成本(agriculture production cost)  TT>;!nb  
　　原始成本和重置成本(original cost and replacement cost) [5,#p$R  
　　工程施工成本 }PoB`H'K5  
　　直接成本与间接成本(direct cost and indirect cost) |J8c|h<  
　　可控成本(controllable cost) \[Q,>{^  
　　制造费用分配(manufacturing expenses allocation) L-q.Q  
　　理论成本与应用成本(theory cost and practice cost) ]r|X[9  
　　辅助生产成本分配(auxiliary production cost allocation) _57i[U r  
　　期间,费用 2r\f!m'  
　　成本控制程序(procedure of cost control) `Up3p24  
　　成本记录(cost entry, cost recorder cost agenda) 0*+i~g,Kl@  
　　成本计算分批法(job costing method) B1\}'g8%f  
　　成本计算分步法 %\Cs P!  
　　直接人工成本差异(direct labor variance) QKe=/;  
　　成本控制方法(cost control method)