[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 F )G#\r  
　　股本 Share capital Gex^\gf  
　　已归还投资 Investment returned PZ
s  
　　利润分配-其他转入 Profit appropriation - other transfer in ]F~5l?4u#  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve tznT*EQr  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $O#h4
L_  
　　利润分配-提取储备基金 Profit appropriation - reserve fund s0u$DM2  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund NKRXY~zHh  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund FYJB.lAT  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ='FEC-f95  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6yU~^))bx  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve }|d:(*  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?#'
qY6 ^  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares BI s!  
　　期初未分配利润 Retained earnings, beginning of the year g6farLBF  
　　资本公积-股本溢价 Capital surplus - share premium Smp+}-3O  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |w5#a_adM  
　　资本公积-接受现金捐赠 Capital surplus - cash donation `
# V"@Go  
　　资本公积-股权投资准备 Capital surplus - investment reserve Am0$UeSZ  
　　资本公积-拨款转入 Capital surplus - subsidiary DCm;dh  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation )UeG2dXx7  
　　资本公积-其他 Capital surplus - others _:z~P<%s  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4R]|  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 2a^(8A`7W  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve TsD >m  
　　盈余公积-储备基金 Surplus reserve - reserve fund B
.|vmq,u  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund aj\'qRrU$  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment )q,}jeM8  
　　主营业务收入 Sales E_OLf%um  
　　主营业务成本 Cost of sales G~PP1sf  
　　主营业务税金及附加 Sales tax /H)g<YA  
　　营业费用 Operating expenses IO+z:D{  
　　管理费用 General and administrative expenses & 2bf  
　　财务费用 Financial expenses ~^eAS;  
　　投资收益 Investment income Pzqgg43Xf  
　　其他业务收入 Other operating income H`
P )  
　　营业外收入 Non-operating income 1li`+~L F  
　　补贴收入 Subsidy income -'nx7wnj2  
　　其他业务支出 Other operating expenses {`'b+0[;@  
　　营业外支出 Non-operating expenses p#&6Ed*V  
　　所得税 Income tax *,. {Xf  
　　直接人工成本差异(direct labor variance) 1Nz\3] -  
　　直接材料成本差异(direct material variance) (C
q-8**dY  
　　在产品计价(work-in-process costing) %F7aFvl*  
　　联产品成本计算(joint products costing) [H&m@*UO  
　　生产成本汇总程序(accumulation process of procluction cost) Vf@/}=X *  
　　制造费用差异(manufacturing expenses variance) M;E&@[5  
　　实际成本与估计成本(actual cost and estimated cost) g N[r*:B  
　　工资费用分配(salary costs allocation) @EQ{lGpU3  
　　成本曲线(cost curve) *n47.(a2i  
　　农业生产成本(agriculture production cost) aH6pys!O  
　　原始成本和重置成本(original cost and replacement cost) 5Ql6?UHD  
　　工程施工成本 aZ'p:9e  
　　直接成本与间接成本(direct cost and indirect cost) #Ky0` n  
　　可控成本(controllable cost) #\jPBLc  
　　制造费用分配(manufacturing expenses allocation) mB\5b SFY`  
　　理论成本与应用成本(theory cost and practice cost) R[Rs2eS_  
　　辅助生产成本分配(auxiliary production cost allocation) 1~*_H_Q't  
　　期间,费用 T|m+UL p~  
　　成本控制程序(procedure of cost control) ex['{
|a{  
　　成本记录(cost entry, cost recorder cost agenda) RsbrD8*AD  
　　成本计算分批法(job costing method) 5mV'k"Om#"  
　　成本计算分步法 `8Om*{xg  
　　直接人工成本差异(direct labor variance) >8VJ!Kg4  
　　成本控制方法(cost control method)