[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 oWYmj=D~2z  
　　股本 Share capital <~ Sz04  
　　已归还投资 Investment returned foQ#a  
　　利润分配-其他转入 Profit appropriation - other transfer in E9;|'Vy<E  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )B[0JrcE  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve m9/}~Y#k  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 33!oS&L  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund lbpq_=  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund qh`t-  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit r/SG 4  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends br|;'i%(  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve I'|$}/\`  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends = jN*P?  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares gG/!,Q.Qh  
　　期初未分配利润 Retained earnings, beginning of the year 9/nn)soC3  
　　资本公积-股本溢价 Capital surplus - share premium V{JAB]?^  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *8LMn  
　　资本公积-接受现金捐赠 Capital surplus - cash donation :s4p/*f  
　　资本公积-股权投资准备 Capital surplus - investment reserve t+eVR8  
　　资本公积-拨款转入 Capital surplus - subsidiary ?mwD*LN3o  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Z,=7Tu bR#  
　　资本公积-其他 Capital surplus - others ';<
0/U  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 7AObC4 g  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve zzxGAVu  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
dH-s2r%s  
　　盈余公积-储备基金 Surplus reserve - reserve fund o_'p3nD  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1PpyVf  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ,G2TV
jz
 
　　主营业务收入 Sales w
u)w   
　　主营业务成本 Cost of sales cJrmm2.0kD  
　　主营业务税金及附加 Sales tax 2RX!V@z.G  
　　营业费用 Operating expenses hRCed4qA  
　　管理费用 General and administrative expenses ?Orxmxc 2  
　　财务费用 Financial expenses rnF/H=I/  
　　投资收益 Investment income <kCU@SK
 
　　其他业务收入 Other operating income 7(5 4/  
　　营业外收入 Non-operating income uXKERzg  
　　补贴收入 Subsidy income <N%7|t*eT  
　　其他业务支出 Other operating expenses l g-X:Z .  
　　营业外支出 Non-operating expenses )gMG#>up@  
　　所得税 Income tax l?Ya"C`FL  
　　直接人工成本差异(direct labor variance) h-%R<[  
　　直接材料成本差异(direct material variance) u,UmrR  
　　在产品计价(work-in-process costing) % ClHCoyA  
　　联产品成本计算(joint products costing) v&=gF/$  
　　生产成本汇总程序(accumulation process of procluction cost) {|' E   
　　制造费用差异(manufacturing expenses variance) k3uit+ge}  
　　实际成本与估计成本(actual cost and estimated cost) {j7uv"|X7  
　　工资费用分配(salary costs allocation) |6$p;Aar  
　　成本曲线(cost curve) ~x|F)~:0=  
　　农业生产成本(agriculture production cost) T87m?a$  
　　原始成本和重置成本(original cost and replacement cost) 07[_.i.l  
　　工程施工成本 =17t- [  
　　直接成本与间接成本(direct cost and indirect cost) }yz (xH  
　　可控成本(controllable cost) RS^lKJ1 U  
　　制造费用分配(manufacturing expenses allocation) iB4 98t  
　　理论成本与应用成本(theory cost and practice cost) F~P%AjAx'  
　　辅助生产成本分配(auxiliary production cost allocation) GgB,tam{p  
　　期间,费用 (Kv#m 3~  
　　成本控制程序(procedure of cost control) h]TQn
)X]  
　　成本记录(cost entry, cost recorder cost agenda) <?@NRFTe  
　　成本计算分批法(job costing method) oomT)gO 6*  
　　成本计算分步法 ~FN9 [aJF+  
　　直接人工成本差异(direct labor variance) ]4pkcV P  
　　成本控制方法(cost control method)