[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 #A:I|Q1$g  
　　股本 Share capital rRT9)wDa  
　　已归还投资 Investment returned Ma-^
o<{  
　　利润分配-其他转入 Profit appropriation - other transfer in 'G-VhvMv  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )KXLL;]  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve k B2+Tr  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 9!2KpuWji  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )/ s9ty  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Vy}:Q[  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ]lz,?izMR  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends r2""p  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve bI]1!bi]i  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends eDaVoc3  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares gl]{mUZz}  
　　期初未分配利润 Retained earnings, beginning of the year iY
;)R|6  
　　资本公积-股本溢价 Capital surplus - share premium @|-ydm0  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve  M?}2  
　　资本公积-接受现金捐赠 Capital surplus - cash donation *ZN"+wf\  
　　资本公积-股权投资准备 Capital surplus - investment reserve cB -XmX/  
　　资本公积-拨款转入 Capital surplus - subsidiary Qx.E+n\  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,wX/cUyZ  
　　资本公积-其他 Capital surplus - others gkBat
(Uc  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,{'~J @  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,j&o H$mW  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve H7l[5ib  
　　盈余公积-储备基金 Surplus reserve - reserve fund O "{o (  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund "<!|am(  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment xFg=Tyq:  
　　主营业务收入 Sales 9oc[}k-M  
　　主营业务成本 Cost of sales tQ`tHe  
　　主营业务税金及附加 Sales tax w?Q@"^IL  
　　营业费用 Operating expenses LgBs<2  
　　管理费用 General and administrative expenses 3kKXzIh  
　　财务费用 Financial expenses 3c9v~5og4  
　　投资收益 Investment income s?0r\cc|:  
　　其他业务收入 Other operating income xg3G  
　　营业外收入 Non-operating income {tWfLfzU  
　　补贴收入 Subsidy income D;Az>]>q  
　　其他业务支出 Other operating expenses .@B\&U7  
　　营业外支出 Non-operating expenses >Pv%E  
　　所得税 Income tax Bljh'Qp>C  
　　直接人工成本差异(direct labor variance) vKaX,)P;?  
　　直接材料成本差异(direct material variance) X-n'?=  
　　在产品计价(work-in-process costing) YjHGdacs  
　　联产品成本计算(joint products costing) QF%@MK0zC  
　　生产成本汇总程序(accumulation process of procluction cost) ty-4yK#  
　　制造费用差异(manufacturing expenses variance) Q|pz].0  
　　实际成本与估计成本(actual cost and estimated cost) <Xl G:nmY  
　　工资费用分配(salary costs allocation) anl?4q3;9  
　　成本曲线(cost curve) ^]aD LjD  
　　农业生产成本(agriculture production cost) W:9L!+m^  
　　原始成本和重置成本(original cost and replacement cost) -O(.J'=8  
　　工程施工成本 +d#ZSNu/  
　　直接成本与间接成本(direct cost and indirect cost) yP-.8[;  
　　可控成本(controllable cost) OsC1( '4@  
　　制造费用分配(manufacturing expenses allocation) V]vk9M2q[l  
　　理论成本与应用成本(theory cost and practice cost) Q%t8cJL  
　　辅助生产成本分配(auxiliary production cost allocation) [$] JvF  
　　期间,费用 Nb B`6@r  
　　成本控制程序(procedure of cost control) Cs*u{O  
　　成本记录(cost entry, cost recorder cost agenda) y#x]? %m  
　　成本计算分批法(job costing method) (F_#LeJ|  
　　成本计算分步法 i(U*<1y  
　　直接人工成本差异(direct labor variance) JNMZn/  
　　成本控制方法(cost control method)