[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 >{ me  
　　股本 Share capital rDdzxrKg{  
　　已归还投资 Investment returned +ht|N[ P  
　　利润分配-其他转入 Profit appropriation - other transfer in +-B^Z On  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve dCu'>G\bP  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve A6oq.I0  
　　利润分配-提取储备基金 Profit appropriation - reserve fund }KD;
0t4  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund v=95_l  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Z@gnsP N^r  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit m A7m  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends kcDyuM`  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve GTv#nnC  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?m
c%.Bt  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares wDwH.~3!  
　　期初未分配利润 Retained earnings, beginning of the year O@iu aeEW  
　　资本公积-股本溢价 Capital surplus - share premium Eq:2k)BE  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Il`tNr  
　　资本公积-接受现金捐赠 Capital surplus - cash donation nv<` K9d  
　　资本公积-股权投资准备 Capital surplus - investment reserve ""s vDfy$  
　　资本公积-拨款转入 Capital surplus - subsidiary gGMWr.! 8  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation VGqa)ri"  
　　资本公积-其他 Capital surplus - others VYw%01#  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
Vpp;\  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]B=C|usJ  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve { BEo &  
　　盈余公积-储备基金 Surplus reserve - reserve fund ,i.%nZw\  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund an2AX%u  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment pG"5!42M!  
　　主营业务收入 Sales ?r_l8  
　　主营业务成本 Cost of sales vEQ<A<[Z  
　　主营业务税金及附加 Sales tax ?GBkqQ  
　　营业费用 Operating expenses ' lZ.j&  
　　管理费用 General and administrative expenses DF{OnF  
　　财务费用 Financial expenses Gs2p5
nL<  
　　投资收益 Investment income dd|W@Xp -  
　　其他业务收入 Other operating income UhmTr[&  
　　营业外收入 Non-operating income %PJhy2  
　　补贴收入 Subsidy income 2l5KJlfj>k  
　　其他业务支出 Other operating expenses ]S 7^ITn  
　　营业外支出 Non-operating expenses wve=.
n  
　　所得税 Income tax [@fz1{*  
　　直接人工成本差异(direct labor variance) Y\2|x*KwvF  
　　直接材料成本差异(direct material variance) (cv!Y=]  
　　在产品计价(work-in-process costing) O3V.^_k;  
　　联产品成本计算(joint products costing) oPKXZU(c  
　　生产成本汇总程序(accumulation process of procluction cost) 9SMiJad<  
　　制造费用差异(manufacturing expenses variance) hnWo|! ,O$  
　　实际成本与估计成本(actual cost and estimated cost) KjB/.4lLq  
　　工资费用分配(salary costs allocation) vw<K}z  
　　成本曲线(cost curve) 2q}..  
　　农业生产成本(agriculture production cost) mDFlz1J,e  
　　原始成本和重置成本(original cost and replacement cost) 8&V_$+U  
　　工程施工成本 ;7Oi!BC  
　　直接成本与间接成本(direct cost and indirect cost) kcB+
_  
　　可控成本(controllable cost) TOLl@p]lU  
　　制造费用分配(manufacturing expenses allocation) d77r9  
　　理论成本与应用成本(theory cost and practice cost) 6k?`:QK/sl  
　　辅助生产成本分配(auxiliary production cost allocation) j[6Raf/(n  
　　期间,费用 dRvin[R8  
　　成本控制程序(procedure of cost control) mCKk*5ws5"  
　　成本记录(cost entry, cost recorder cost agenda) 5(&xNT-n8  
　　成本计算分批法(job costing method) )R{UXk3q}  
　　成本计算分步法 6ri\>QrF  
　　直接人工成本差异(direct labor variance) zGc(Ef5`M6  
　　成本控制方法(cost control method)