[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 G&i!Hs  
　　股本 Share capital sejg&8  
　　已归还投资 Investment returned pi Z[Y 5OE  
　　利润分配-其他转入 Profit appropriation - other transfer in Bwa'`+bC  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Hkwl>R$  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve te3}d'9&|  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 4)@mSSfn.  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *v9 2  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund d/[; `ZD+  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit *h'=3w:G  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends wgamshm"d  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve CDP U\ZG  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3QG7C{  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares U.DDaT1  
　　期初未分配利润 Retained earnings, beginning of the year l038%U~U!  
　　资本公积-股本溢价 Capital surplus - share premium w8MG(Lq1"  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve t5y;CxL  
　　资本公积-接受现金捐赠 Capital surplus - cash donation y~q8pH1  
　　资本公积-股权投资准备 Capital surplus - investment reserve <eQj` HL  
　　资本公积-拨款转入 Capital surplus - subsidiary Nv(9N-9r  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ldiD2 Q  
　　资本公积-其他 Capital surplus - others ~/98Id}v  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /H8g(  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve fh](K'P#^  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve j@SQ~AS  
　　盈余公积-储备基金 Surplus reserve - reserve fund +y&Tf#.V/A  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund kQEy#JQmB  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment GBRa.;Kk  
　　主营业务收入 Sales 9{ >Ui  
　　主营业务成本 Cost of sales .(^ ,z&  
　　主营业务税金及附加 Sales tax Cj{1 H([-  
　　营业费用 Operating expenses {]
%0lf:  
　　管理费用 General and administrative expenses gk"$,\DI  
　　财务费用 Financial expenses :
I+Gu*0WD  
　　投资收益 Investment income AaWs}M  
　　其他业务收入 Other operating income dwDcR,z?a  
　　营业外收入 Non-operating income |4B:<x  
　　补贴收入 Subsidy income BT}!W`  
　　其他业务支出 Other operating expenses >pp5;h8!  
　　营业外支出 Non-operating expenses v7iuL6jl  
　　所得税 Income tax -O apVac  
　　直接人工成本差异(direct labor variance) K`u(/kz/<  
　　直接材料成本差异(direct material variance) ll`>FcQ  
　　在产品计价(work-in-process costing) KG|n  
　　联产品成本计算(joint products costing) ]x(e&fyHB  
　　生产成本汇总程序(accumulation process of procluction cost) m^ tFi7c  
　　制造费用差异(manufacturing expenses variance) 3|'>`!hb  
　　实际成本与估计成本(actual cost and estimated cost) ?~hHGf\^b6  
　　工资费用分配(salary costs allocation) A Q'J9  
　　成本曲线(cost curve) Q9Kve3u-i  
　　农业生产成本(agriculture production cost) ki?S~'a  
　　原始成本和重置成本(original cost and replacement cost) 'VzP};  
　　工程施工成本 B9NWW6S  
　　直接成本与间接成本(direct cost and indirect cost) j4|N-:  
　　可控成本(controllable cost) ykV 5  
　　制造费用分配(manufacturing expenses allocation) Y]/%t{Y  
　　理论成本与应用成本(theory cost and practice cost) A8uVK5  
　　辅助生产成本分配(auxiliary production cost allocation) +tr
C,D  
　　期间,费用 Wu[&Wv~  
　　成本控制程序(procedure of cost control) ms*(9l.hOK  
　　成本记录(cost entry, cost recorder cost agenda) $a ]_w.@  
　　成本计算分批法(job costing method) +l9!Fl{MK\  
　　成本计算分步法 @?yX!_YC  
　　直接人工成本差异(direct labor variance) ?o81E2TJO  
　　成本控制方法(cost control method)