[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 PZKKbg2S  
　　股本 Share capital
o>311(:  
　　已归还投资 Investment returned xV}E3Yj2#  
　　利润分配-其他转入 Profit appropriation - other transfer in l131^48U  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve qm4 Ejc<  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve K:c5Yq^  
　　利润分配-提取储备基金 Profit appropriation - reserve fund h<4WY#Y  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund `XB(d@%  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0rxlN [Yp  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit q%bNT  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4M*UVdJ;  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =PP]L
DlJs  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends pi q%b]  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _'  Xt  
　　期初未分配利润 Retained earnings, beginning of the year BR8z%R  
　　资本公积-股本溢价 Capital surplus - share premium GQ[:vX`  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve s7tNAj bgD  
　　资本公积-接受现金捐赠 Capital surplus - cash donation e!d& #ofw|  
　　资本公积-股权投资准备 Capital surplus - investment reserve k+5:fB)z  
　　资本公积-拨款转入 Capital surplus - subsidiary o_t2 Z  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation '=G4R{  
　　资本公积-其他 Capital surplus - others iS&fp[Th  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |#^u%#'[2  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1>c`c]s3  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve rOm )s

'  
　　盈余公积-储备基金 Surplus reserve - reserve fund q*{i/=~  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund [a53H$`\5  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment U O YM  
　　主营业务收入 Sales Q[;!z1ur  
　　主营业务成本 Cost of sales 'M=(
5p  
　　主营业务税金及附加 Sales tax kn
5q1^  
　　营业费用 Operating expenses R{NmWj['Mg  
　　管理费用 General and administrative expenses I?c# T Rm  
　　财务费用 Financial expenses &dp(CH<De  
　　投资收益 Investment income ib/B!?/
 
　　其他业务收入 Other operating income 8iB1a6TlL  
　　营业外收入 Non-operating income 
K I  
　　补贴收入 Subsidy income "(F>?pq  
　　其他业务支出 Other operating expenses $u|p(E:*  
　　营业外支出 Non-operating expenses mhH[jO)  
　　所得税 Income tax GC?\GV  
　　直接人工成本差异(direct labor variance) Wy.2*+5FX0  
　　直接材料成本差异(direct material variance) rtS(iD@B"  
　　在产品计价(work-in-process costing) ?5K.#>{  
　　联产品成本计算(joint products costing) =O?<WJoK  
　　生产成本汇总程序(accumulation process of procluction cost) -PbGNF  
　　制造费用差异(manufacturing expenses variance) 36`aG Y  
　　实际成本与估计成本(actual cost and estimated cost) '!]ry<  
　　工资费用分配(salary costs allocation) PPU,o8E+  
　　成本曲线(cost curve) :O-Y 67>&  
　　农业生产成本(agriculture production cost) 8c`g{ *z  
　　原始成本和重置成本(original cost and replacement cost) k|F<?:C  
　　工程施工成本 sw6]Bc  
　　直接成本与间接成本(direct cost and indirect cost) ~P 1(%FZ  
　　可控成本(controllable cost) ,)hUL/r6  
　　制造费用分配(manufacturing expenses allocation) , ?WTX  
　　理论成本与应用成本(theory cost and practice cost) %L.,:mtq)  
　　辅助生产成本分配(auxiliary production cost allocation) ?;i O  
　　期间,费用 7FW!3~3A_  
　　成本控制程序(procedure of cost control)  &~:b&  
　　成本记录(cost entry, cost recorder cost agenda) \|BtgT*$b  
　　成本计算分批法(job costing method) Tm-Nz7U^^  
　　成本计算分步法 _Ft4F`pM  
　　直接人工成本差异(direct labor variance) v AP)(I  
　　成本控制方法(cost control method)