[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 i<@6f'Kir  
　　股本 Share capital
BT.;l I  
　　已归还投资 Investment returned a{v1[
i\  
　　利润分配-其他转入 Profit appropriation - other transfer in }RowAGWL  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve w7@fiH{  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ACxOC2\n  
　　利润分配-提取储备基金 Profit appropriation - reserve fund $T.we+u  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $6
e&sDJ  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $hZb<Xz  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit *$~H
=4t  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^1^k<  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve YB qu7
&  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends aw&:$twbM  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %5Hsd  
　　期初未分配利润 Retained earnings, beginning of the year 'Alt+O_  
　　资本公积-股本溢价 Capital surplus - share premium [@fw9@_'  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,7&`V=C  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ?f<JwF<  
　　资本公积-股权投资准备 Capital surplus - investment reserve 1
BO$xq  
　　资本公积-拨款转入 Capital surplus - subsidiary Eh L 8rR  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation l?2(c  
　　资本公积-其他 Capital surplus - others >{?~cNO&  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ErIAS6HS'  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve g`I`q3EF)  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^}7iouE C  
　　盈余公积-储备基金 Surplus reserve - reserve fund v6(Yz[  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund QW
z5iM  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment sLrSi  
　　主营业务收入 Sales AlT41v~6
 
　　主营业务成本 Cost of sales 2[6>h)  
　　主营业务税金及附加 Sales tax /I&Hq7SW`  
　　营业费用 Operating expenses VOr*YB&  
　　管理费用 General and administrative expenses uTTM%-DMHT  
　　财务费用 Financial expenses D1]%2:  
　　投资收益 Investment income BB@I|) 9O(  
　　其他业务收入 Other operating income HxCq6Y_m<  
　　营业外收入 Non-operating income t>.1,'zb  
　　补贴收入 Subsidy income  O_^O1  
　　其他业务支出 Other operating expenses #2l6'gWE0  
　　营业外支出 Non-operating expenses D#Fe\8!l  
　　所得税 Income tax -;9pZ'r  
　　直接人工成本差异(direct labor variance) Mwp[?#1j  
　　直接材料成本差异(direct material variance) HEdOo~/~  
　　在产品计价(work-in-process costing) E`s9SE  
　　联产品成本计算(joint products costing) FYq]-k{\  
　　生产成本汇总程序(accumulation process of procluction cost) jR-DH]@y  
　　制造费用差异(manufacturing expenses variance) l}od W  
　　实际成本与估计成本(actual cost and estimated cost) jyQ
Bx  
　　工资费用分配(salary costs allocation) 7yp7`|,p  
　　成本曲线(cost curve)
Q M7z .  
　　农业生产成本(agriculture production cost) banie{ e  
　　原始成本和重置成本(original cost and replacement cost) \)Jv4U\;  
　　工程施工成本 Xvu|ss  
　　直接成本与间接成本(direct cost and indirect cost) NJK?5{H'  
　　可控成本(controllable cost) JA0$Fz  
　　制造费用分配(manufacturing expenses allocation) Y*nzOD$  
　　理论成本与应用成本(theory cost and practice cost) i\hH .7G1  
　　辅助生产成本分配(auxiliary production cost allocation) BMPLL2I  
　　期间,费用 `~|8eKFq!  
　　成本控制程序(procedure of cost control) \|^fG9M~  
　　成本记录(cost entry, cost recorder cost agenda) $T7hY$2Ql  
　　成本计算分批法(job costing method) 3S='/ ^l  
　　成本计算分步法 rK&ofc]f$  
　　直接人工成本差异(direct labor variance) ;m6Mm`[i
<  
　　成本控制方法(cost control method)