[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 B^hK  
　　股本 Share capital EKT"pL-EY  
　　已归还投资 Investment returned H/ub=,Ej*  
　　利润分配-其他转入 Profit appropriation - other transfer in *OZO} i  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 98WJ"f_ #  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve =k+i5:@]  
　　利润分配-提取储备基金 Profit appropriation - reserve fund GF
Rd:e  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -ANq!$E  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /zV0kW>N  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit wSs78c=  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends yNQ 9~P2  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve T0}P 'q  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7M9s}b%?  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares X .S8vlb4z  
　　期初未分配利润 Retained earnings, beginning of the year n]btazM{   
　　资本公积-股本溢价 Capital surplus - share premium LZu_-I  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve O0"&wvR+5  
　　资本公积-接受现金捐赠 Capital surplus - cash donation WTh|7&   
　　资本公积-股权投资准备 Capital surplus - investment reserve B Zw#ACU  
　　资本公积-拨款转入 Capital surplus - subsidiary ;Y16I#?;Kh  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation nzu 3BVv  
　　资本公积-其他 Capital surplus - others lc0ZfC  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,<-a 6  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *-9b!>5eD  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :Ee5:S   
　　盈余公积-储备基金 Surplus reserve - reserve fund z 9KsSlS ^  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0 .p $q  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment YJwz*@l  
　　主营业务收入 Sales on1mu't_;  
　　主营业务成本 Cost of sales jfrUOl'l  
　　主营业务税金及附加 Sales tax YuDNm}r[  
　　营业费用 Operating expenses >:P3j<xTv  
　　管理费用 General and administrative expenses cl-i6[F  
　　财务费用 Financial expenses S[M\com'  
　　投资收益 Investment income K#{E87
G(  
　　其他业务收入 Other operating income E0S[TEDa]  
　　营业外收入 Non-operating income
]# T9v06w  
　　补贴收入 Subsidy income kLqFh<  
　　其他业务支出 Other operating expenses <`m.Vbvm"  
　　营业外支出 Non-operating expenses #Ryu`b  
　　所得税 Income tax `P4qEsZE>`  
　　直接人工成本差异(direct labor variance) j|WaWnl=  
　　直接材料成本差异(direct material variance) @.i
OFY  
　　在产品计价(work-in-process costing) ]QU52R@M  
　　联产品成本计算(joint products costing) G8?<(.pi@  
　　生产成本汇总程序(accumulation process of procluction cost) zR3Z(^]v  
　　制造费用差异(manufacturing expenses variance) Xs Hl%o8,z  
　　实际成本与估计成本(actual cost and estimated cost) aa1XY&G"!  
　　工资费用分配(salary costs allocation) {1YT a:evl  
　　成本曲线(cost curve) D2Go,1  
　　农业生产成本(agriculture production cost) UwQ3q  
　　原始成本和重置成本(original cost and replacement cost) 4%j&]PASa1  
　　工程施工成本 :<IW'  
　　直接成本与间接成本(direct cost and indirect cost) 49Ue2=PP#  
　　可控成本(controllable cost)
A1f]HT  
　　制造费用分配(manufacturing expenses allocation) AjANuyUaP  
　　理论成本与应用成本(theory cost and practice cost) zFuUv_t  
　　辅助生产成本分配(auxiliary production cost allocation) h?YjG^'9  
　　期间,费用 Lou4M  
　　成本控制程序(procedure of cost control) z?"5="D  
　　成本记录(cost entry, cost recorder cost agenda) T[q-$8U  
　　成本计算分批法(job costing method) @4B2O"z`  
　　成本计算分步法 Nd!2 @?V4  
　　直接人工成本差异(direct labor variance) Azz]TO  
　　成本控制方法(cost control method)