[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 d{Z  
　　股本 Share capital F-m1GG0s  
　　已归还投资 Investment returned =6'A8d  
　　利润分配-其他转入 Profit appropriation - other transfer in l\H9Io3  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve NW$Z}?I  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve LYT0 XB)A  
　　利润分配-提取储备基金 Profit appropriation - reserve fund V'8 (}(s/  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (q utgnW  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund zK}.Bhj#  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ~be&T:7.  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends D .E
>Y  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =
d9%ce  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends w] VvH"?  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares lw7wvZD  
　　期初未分配利润 Retained earnings, beginning of the year *ood3M[M^  
　　资本公积-股本溢价 Capital surplus - share premium 9,4a? .*4~  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *%8d
W  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ,MdCeA%`  
　　资本公积-股权投资准备 Capital surplus - investment reserve +IMP<  
　　资本公积-拨款转入 Capital surplus - subsidiary 7kO 1d{u6b  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Zu!3RN[lp?  
　　资本公积-其他 Capital surplus - others -k'=s{iy  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve NWFZ:h@v  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &iTsuA/7  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :wMZ&xERDZ  
　　盈余公积-储备基金 Surplus reserve - reserve fund Gz`Zp "i%0  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund l-5-Tf&j  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3=`UX  
　　主营业务收入 Sales Rzz *[H  
　　主营业务成本 Cost of sales 8YCtU9D  
　　主营业务税金及附加 Sales tax qk
+:p]2  
　　营业费用 Operating expenses aXwFQ,  
　　管理费用 General and administrative expenses qr:[y  
　　财务费用 Financial expenses <w[)T `4N  
　　投资收益 Investment income gZ 9<H q  
　　其他业务收入 Other operating income zdtzR<X  
　　营业外收入 Non-operating income I\":L  
　　补贴收入 Subsidy income 9+pnpaZB0  
　　其他业务支出 Other operating expenses |3s-BKbN4  
　　营业外支出 Non-operating expenses [mX\Q`)QP  
　　所得税 Income tax a&j H9  
　　直接人工成本差异(direct labor variance) =*t)@bn  
　　直接材料成本差异(direct material variance) 9n1
O@~  
　　在产品计价(work-in-process costing) W;2y.2*  
　　联产品成本计算(joint products costing) +3VY0J  
　　生产成本汇总程序(accumulation process of procluction cost) e<q;` H  
　　制造费用差异(manufacturing expenses variance) F&Q:1`y  
　　实际成本与估计成本(actual cost and estimated cost) azN<]u@.  
　　工资费用分配(salary costs allocation) S);bcowf_  
　　成本曲线(cost curve) PM,I?lJ,  
　　农业生产成本(agriculture production cost) +YXyfTa  
　　原始成本和重置成本(original cost and replacement cost) s3oK[:/  
　　工程施工成本 iX}EJD{f  
　　直接成本与间接成本(direct cost and indirect cost) hX8;G!/  
　　可控成本(controllable cost) s %/3X\_  
　　制造费用分配(manufacturing expenses allocation) k: D<Q  
　　理论成本与应用成本(theory cost and practice cost) 0&zp9(G5  
　　辅助生产成本分配(auxiliary production cost allocation) L ej3? k  
　　期间,费用 =ayl~"bW  
　　成本控制程序(procedure of cost control) fi`*r\  
　　成本记录(cost entry, cost recorder cost agenda) x]w%?BlS  
　　成本计算分批法(job costing method) (|<}q-wO  
　　成本计算分步法 %-> X$,Q :  
　　直接人工成本差异(direct labor variance) FK>8(M/  
　　成本控制方法(cost control method)