[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 H.]V-|U  
　　股本 Share capital -zMvpe-am&  
　　已归还投资 Investment returned l3u+fE,;_  
　　利润分配-其他转入 Profit appropriation - other transfer in a@&qdp  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve CQ<d  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve R!7--]Wcg  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ,1B4FAR&  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Z:,\FB_U  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund x=a#|]ngG  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit H1%o)'Kut4  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends U';)]vB$  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve :|S[i('  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
.#Z'CZO|  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares RA!m,"RM  
　　期初未分配利润 Retained earnings, beginning of the year bv(+$YR  
　　资本公积-股本溢价 Capital surplus - share premium "N_@q2zF  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |oSt%lQ1  
　　资本公积-接受现金捐赠 Capital surplus - cash donation T,a{mi.hNR  
　　资本公积-股权投资准备 Capital surplus - investment reserve v(JjvN21  
　　资本公积-拨款转入 Capital surplus - subsidiary  J Q*~le*  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ~N| aCi-X  
　　资本公积-其他 Capital surplus - others "QS(4yw?jg  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Gs|a$^ V|o  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve  K "g{P  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve R\n@q_!`X  
　　盈余公积-储备基金 Surplus reserve - reserve fund n#WOIweInf  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund H(--hG5}  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment {yT<22Fl  
　　主营业务收入 Sales !,Gavt7f  
　　主营业务成本 Cost of sales 2Hx*kh2  
　　主营业务税金及附加 Sales tax ^t<L  
　　营业费用 Operating expenses )>b1%x} =  
　　管理费用 General and administrative expenses ,K6ODtw.  
　　财务费用 Financial expenses d^$cx(2$D  
　　投资收益 Investment income qFDy)4H)  
　　其他业务收入 Other operating income XPq`;<G  
　　营业外收入 Non-operating income ~Ni-}p  
　　补贴收入 Subsidy income KYKF$@ <G  
　　其他业务支出 Other operating expenses u 1}dHMoX~  
　　营业外支出 Non-operating expenses yGWl8\,j0  
　　所得税 Income tax 7KRNTnd  
　　直接人工成本差异(direct labor variance) [a$1{[|)  
　　直接材料成本差异(direct material variance) H3d|eO4+W  
　　在产品计价(work-in-process costing) SJj_e-  
　　联产品成本计算(joint products costing) K^GvU0\  
　　生产成本汇总程序(accumulation process of procluction cost) Gv8Z  
　　制造费用差异(manufacturing expenses variance) \!uf*=d  
　　实际成本与估计成本(actual cost and estimated cost) <b\.d^=B  
　　工资费用分配(salary costs allocation) F/p1?1M  
　　成本曲线(cost curve) jL4"FTcE]3  
　　农业生产成本(agriculture production cost) 23p.g5hJi  
　　原始成本和重置成本(original cost and replacement cost) ]k1
N-/  
　　工程施工成本 2y8FP#  
　　直接成本与间接成本(direct cost and indirect cost) i ^N}avO  
　　可控成本(controllable cost) CnY dj~  
　　制造费用分配(manufacturing expenses allocation) <>-gQ9  
　　理论成本与应用成本(theory cost and practice cost) yfFe%8w_vw  
　　辅助生产成本分配(auxiliary production cost allocation) C5Fq%y{$.  
　　期间,费用 93w$ck},?G  
　　成本控制程序(procedure of cost control) tC f@v'1t  
　　成本记录(cost entry, cost recorder cost agenda) q4"^G:  
　　成本计算分批法(job costing method) HQ4WunH2Y  
　　成本计算分步法 WwSyw?T  
　　直接人工成本差异(direct labor variance) >2mY%  
　　成本控制方法(cost control method)