[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 ceA9){  
　　股本 Share capital )b)zm2;  
　　已归还投资 Investment returned c-w)|- ac.  
　　利润分配-其他转入 Profit appropriation - other transfer in #yen8SskB  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @EAbF>>  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve qs6aB0ln  
　　利润分配-提取储备基金 Profit appropriation - reserve fund *pd@.|^)m  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]:;&1h3'7  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Gj*9~*xm(  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 7)m9"InDI  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends \
e_O4  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve jIyQ]:*p  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _F{C\}  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #ob/p#k  
　　期初未分配利润 Retained earnings, beginning of the year pAEx#ck  
　　资本公积-股本溢价 Capital surplus - share premium (H]AR8%W  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve k)u[0}  
　　资本公积-接受现金捐赠 Capital surplus - cash donation CLSK'+l  
　　资本公积-股权投资准备 Capital surplus - investment reserve Ac6=(B  
　　资本公积-拨款转入 Capital surplus - subsidiary U*:!W=XN  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation p_ =z#  
　　资本公积-其他 Capital surplus - others G3]4A&h9v~  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0(Ij%Wi,  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )jj0^f1!j  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve oU|c
.mYe  
　　盈余公积-储备基金 Surplus reserve - reserve fund 6zkaOA46V  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund qR.Q,(b|  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment X]=t>
 
　　主营业务收入 Sales V]&\fk-{  
　　主营业务成本 Cost of sales q4q6c")zp  
　　主营业务税金及附加 Sales tax :,^gj  
　　营业费用 Operating expenses ivPg9J1S  
　　管理费用 General and administrative expenses V)^+?B)T  
　　财务费用 Financial expenses ?"FbsMk.d  
　　投资收益 Investment income .hiSw  
　　其他业务收入 Other operating income J1kM\8%b\  
　　营业外收入 Non-operating income !wNO8;(  
　　补贴收入 Subsidy income <VcQ{ F  
　　其他业务支出 Other operating expenses d _ e WcI  
　　营业外支出 Non-operating expenses iE{&*.q_}>  
　　所得税 Income tax ,Q,^3*HX9}  
　　直接人工成本差异(direct labor variance) *I'yH8F
cn  
　　直接材料成本差异(direct material variance) E4!Fupkpf  
　　在产品计价(work-in-process costing) 51u0]Qx;fm  
　　联产品成本计算(joint products costing) /(T?j!nPE  
　　生产成本汇总程序(accumulation process of procluction cost) u>$t'  
　　制造费用差异(manufacturing expenses variance) m*;ERK  
　　实际成本与估计成本(actual cost and estimated cost) +V+a4lU14  
　　工资费用分配(salary costs allocation) bcR_E5x$  
　　成本曲线(cost curve) ':W[
A  
　　农业生产成本(agriculture production cost) zzz3Bq~  
　　原始成本和重置成本(original cost and replacement cost) F?cK-.  
　　工程施工成本 '|4!5)/K  
　　直接成本与间接成本(direct cost and indirect cost) 8Y3I0S  
　　可控成本(controllable cost) &~!Wym  
　　制造费用分配(manufacturing expenses allocation) OZT.=^:A  
　　理论成本与应用成本(theory cost and practice cost) {!`4iiF  
　　辅助生产成本分配(auxiliary production cost allocation) G:JR7N$  
　　期间,费用 r/sNrB1U"y  
　　成本控制程序(procedure of cost control) sGb{9.WK  
　　成本记录(cost entry, cost recorder cost agenda) 7KPwQ?SjT  
　　成本计算分批法(job costing method) -hV*EPQ/  
　　成本计算分步法 .2pK.$.  
　　直接人工成本差异(direct labor variance) 7|D+Ihy;  
　　成本控制方法(cost control method)