[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 Q {3"&  
　　股本 Share capital 2fO ~%!.G  
　　已归还投资 Investment returned `8xmMA_l  
　　利润分配-其他转入 Profit appropriation - other transfer in 8~ .r/!wfy  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve IxYuJpi  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve R5 X<8(4p  
　　利润分配-提取储备基金 Profit appropriation - reserve fund  L/%3_,  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund QVL9 2"  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1jh^-d5  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit w)&]k#r  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Up`$U~%-  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @+sy D  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends g`y >)N/  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares d5T0#ue/e  
　　期初未分配利润 Retained earnings, beginning of the year r444s8Y  
　　资本公积-股本溢价 Capital surplus - share premium (toGU  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve W6K]jIQ  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 16keCG\  
　　资本公积-股权投资准备 Capital surplus - investment reserve P{)&#HXUVb  
　　资本公积-拨款转入 Capital surplus - subsidiary 3_J
9SwtN  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation wDem }uO  
　　资本公积-其他 Capital surplus - others 1mJBxg}(  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve M86
v  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ZJP.-`U  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 4_&$isq  
　　盈余公积-储备基金 Surplus reserve - reserve fund pb{'t2kk  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund /]>&OSV  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment -J:](p   
　　主营业务收入 Sales O2:m)@  
　　主营业务成本 Cost of sales 
k>K23(X  
　　主营业务税金及附加 Sales tax _Eq:Qbw#  
　　营业费用 Operating expenses )qn =  
　　管理费用 General and administrative expenses <gZC78}E  
　　财务费用 Financial expenses d{9rEB?  
　　投资收益 Investment income *Mg=IEu-6[  
　　其他业务收入 Other operating income XsQ<yeun  
　　营业外收入 Non-operating income HMgZ &
v  
　　补贴收入 Subsidy income >Hic tH  
　　其他业务支出 Other operating expenses EqUiC*u8{I  
　　营业外支出 Non-operating expenses u&STGc[  
　　所得税 Income tax wI #_r_  
　　直接人工成本差异(direct labor variance) MGX,JW>L  
　　直接材料成本差异(direct material variance) :?@d\c'  
　　在产品计价(work-in-process costing) j &,vju  
　　联产品成本计算(joint products costing) gEO#-tMjOQ  
　　生产成本汇总程序(accumulation process of procluction cost) g5V9fnb!d  
　　制造费用差异(manufacturing expenses variance) bNevHKS  
　　实际成本与估计成本(actual cost and estimated cost) za<Ja=f9X  
　　工资费用分配(salary costs allocation) NX@T WBn%  
　　成本曲线(cost curve) @gE +T37x2  
　　农业生产成本(agriculture production cost) h[C!cX  
　　原始成本和重置成本(original cost and replacement cost) R|$=Pfg~4  
　　工程施工成本 _S,2j_R9  
　　直接成本与间接成本(direct cost and indirect cost) !b rN)b)f  
　　可控成本(controllable cost) Q'*-gg&)  
　　制造费用分配(manufacturing expenses allocation) "o<:[c9/  
　　理论成本与应用成本(theory cost and practice cost) C(}9  
　　辅助生产成本分配(auxiliary production cost allocation) HpDU:m  
　　期间,费用  q0 `Vw%  
　　成本控制程序(procedure of cost control) \ CV(c]  
　　成本记录(cost entry, cost recorder cost agenda) @s/;y VVq  
　　成本计算分批法(job costing method) M4nM%qRGQ  
　　成本计算分步法 [jDO8n/  
　　直接人工成本差异(direct labor variance) Gd%6l ab  
　　成本控制方法(cost control method)