[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  M`7[hr  
　　股本 Share capital tvBLfqIr  
　　已归还投资 Investment returned cB_9@0r[S  
　　利润分配-其他转入 Profit appropriation - other transfer in ko|M 2\  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve IwOL1\'T4  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (XlvPcTi  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ?NvE9+n  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund tc{l?7P  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Y;i
I=U  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit O S#RCN*  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Vk2%yw>  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve L,!\PV|  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends < WnIJum  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares auqN8_+=  
　　期初未分配利润 Retained earnings, beginning of the year `gF`Sgz  
　　资本公积-股本溢价 Capital surplus - share premium 6,|>;,U7  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve lHPnAaue@  
　　资本公积-接受现金捐赠 Capital surplus - cash donation }@/Ox  
　　资本公积-股权投资准备 Capital surplus - investment reserve [P0c,97_ H  
　　资本公积-拨款转入 Capital surplus - subsidiary i[MBO`FF  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2 E?]!9T~|  
　　资本公积-其他 Capital surplus - others (D6ks5Uui  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >DbG )0|  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +Z-{6C  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve j+S&5C/{  
　　盈余公积-储备基金 Surplus reserve - reserve fund 2Dt^W.!  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund \}%_FnP0ZU  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 4^k8|#c  
　　主营业务收入 Sales X$G:3uoN  
　　主营业务成本 Cost of sales .mg0L\  
　　主营业务税金及附加 Sales tax 6 8fnh'I!  
　　营业费用 Operating expenses ,7Ejb++/M,  
　　管理费用 General and administrative expenses Yakrsi/jV}  
　　财务费用 Financial expenses L@jpid95  
　　投资收益 Investment income $=#Lf[|f=  
　　其他业务收入 Other operating income f="ZplW  
　　营业外收入 Non-operating income Z\]LG4N?  
　　补贴收入 Subsidy income WnU2.:  
　　其他业务支出 Other operating expenses *_mER`  
　　营业外支出 Non-operating expenses <%W&xk  
　　所得税 Income tax B5h)F> &G  
　　直接人工成本差异(direct labor variance) M= |is*t  
　　直接材料成本差异(direct material variance) /?0|hi<_$  
　　在产品计价(work-in-process costing) B.smQt  
　　联产品成本计算(joint products costing) I,05'edCQ  
　　生产成本汇总程序(accumulation process of procluction cost) WvoIh4]  
　　制造费用差异(manufacturing expenses variance) <AiE~l| D  
　　实际成本与估计成本(actual cost and estimated cost) :7X{s4AU6  
　　工资费用分配(salary costs allocation) 9i lJ  
　　成本曲线(cost curve) ,\1Rf
.  
　　农业生产成本(agriculture production cost) 1(*+_TvZ  
　　原始成本和重置成本(original cost and replacement cost) %rf6>  
　　工程施工成本 Jt0/*^'  
　　直接成本与间接成本(direct cost and indirect cost) Cs,Cb2[  
　　可控成本(controllable cost) L?P[{Ohh/  
　　制造费用分配(manufacturing expenses allocation) UUM:*X  
　　理论成本与应用成本(theory cost and practice cost) m( dW["8D  
　　辅助生产成本分配(auxiliary production cost allocation) pIug$Ke_%  
　　期间,费用 |}:q@]dC#  
　　成本控制程序(procedure of cost control) 1}SON4U  
　　成本记录(cost entry, cost recorder cost agenda) 6' \M:'<0e  
　　成本计算分批法(job costing method) 1
{RA\CF  
　　成本计算分步法 I>w|80%%  
　　直接人工成本差异(direct labor variance) Xr4k]'Mg  
　　成本控制方法(cost control method)