[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 S8=Am7D] 1  
　　股本 Share capital V[9#+l~#  
　　已归还投资 Investment returned }
E o\=>l7  
　　利润分配-其他转入 Profit appropriation - other transfer in U fx^@%v  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2bJqZ,@  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ceiUpWMu,  
　　利润分配-提取储备基金 Profit appropriation - reserve fund +SM&_b  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund rw CFt6;v  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund euxkw]`h6  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit $? 'JePC
 
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends U2Uf69R  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve  ywQ>T+  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0^%\! Xxq  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares qcN{p7=0  
　　期初未分配利润 Retained earnings, beginning of the year g>k"R4  
　　资本公积-股本溢价 Capital surplus - share premium 0wFa7PyG?  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [_$r-FA  
　　资本公积-接受现金捐赠 Capital surplus - cash donation FI.Ae/(U  
　　资本公积-股权投资准备 Capital surplus - investment reserve 0<g;g%   
　　资本公积-拨款转入 Capital surplus - subsidiary eA4dDKX+  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ~Onj|w7  
　　资本公积-其他 Capital surplus - others %:jVx  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve R,Gr{"H  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |)%]MK$;  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /5x~3~  
　　盈余公积-储备基金 Surplus reserve - reserve fund =O~ J  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund JpI(Vc
d  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment n jfh4}g:  
　　主营业务收入 Sales ;Avz%2#c`  
　　主营业务成本 Cost of sales R1!F mZW8  
　　主营业务税金及附加 Sales tax t>f61<27eB  
　　营业费用 Operating expenses S\\3?[!p  
　　管理费用 General and administrative expenses 4=;.<  
　　财务费用 Financial expenses q+j.
)e  
　　投资收益 Investment income >rbHpLm1`  
　　其他业务收入 Other operating income 6[b?ckvi  
　　营业外收入 Non-operating income UxGr+q  
　　补贴收入 Subsidy income +2DzX/3  
　　其他业务支出 Other operating expenses fG *1 A\t]  
　　营业外支出 Non-operating expenses L&gC  
　　所得税 Income tax ;-aF\}D@n  
　　直接人工成本差异(direct labor variance) L9lNAiOH  
　　直接材料成本差异(direct material variance) k!&G;6O-  
　　在产品计价(work-in-process costing) I "8:IF  
　　联产品成本计算(joint products costing) fX:)mLnO/  
　　生产成本汇总程序(accumulation process of procluction cost) S]Y3nI  
　　制造费用差异(manufacturing expenses variance) J 8!D."'Q0  
　　实际成本与估计成本(actual cost and estimated cost) 'zRi;:UHA  
　　工资费用分配(salary costs allocation) >e g8zN  
　　成本曲线(cost curve) /J0Y
F  
　　农业生产成本(agriculture production cost) .o27uB.  
　　原始成本和重置成本(original cost and replacement cost) :Dh\  
　　工程施工成本 #!A'6SgbkM  
　　直接成本与间接成本(direct cost and indirect cost) @ij8AGE:  
　　可控成本(controllable cost)
r Jo8|  
　　制造费用分配(manufacturing expenses allocation) &Zxo\[lP  
　　理论成本与应用成本(theory cost and practice cost) qI]PM9  
　　辅助生产成本分配(auxiliary production cost allocation) v?s]up @@h  
　　期间,费用 1 #zIAN>  
　　成本控制程序(procedure of cost control) O#}d!}SIp  
　　成本记录(cost entry, cost recorder cost agenda) 8+7n"6GY2/  
　　成本计算分批法(job costing method) .5S< G)Ja  
　　成本计算分步法 *btLd7c%  
　　直接人工成本差异(direct labor variance) \n&l  
　　成本控制方法(cost control method)