[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 OC.@C}u  
　　股本 Share capital %&NK|M
+n  
　　已归还投资 Investment returned &-tf/qJ  
　　利润分配-其他转入 Profit appropriation - other transfer in Dbd5d]]n3  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve J(GLPCO$K  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve H|?`n uiD  
　　利润分配-提取储备基金 Profit appropriation - reserve fund "Y6mM_flq  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;anG F0x  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /vKD lCH*  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 3._fbAN%e  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends DO; 2)ZQ%  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve w0SgF/"@  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends XFYl[?`G  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =<icHt6s  
　　期初未分配利润 Retained earnings, beginning of the year j=LF1d
G"  
　　资本公积-股本溢价 Capital surplus - share premium  73X]|fy  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve o
tx7J\4  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ;DpK*A  
　　资本公积-股权投资准备 Capital surplus - investment reserve W1z5|-T  
　　资本公积-拨款转入 Capital surplus - subsidiary 8B5%IgA  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation -fv.ByyA  
　　资本公积-其他 Capital surplus - others C_/oORvK  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve dE~ns ,+  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /zM7G
?y  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~gD'up@$/  
　　盈余公积-储备基金 Surplus reserve - reserve fund J0k~ %  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund |iI`p-L9  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment %K4-V5f  
　　主营业务收入 Sales D.~t#a A  
　　主营业务成本 Cost of sales kaLRI|hC  
　　主营业务税金及附加 Sales tax ]n_A~Yr  
　　营业费用 Operating expenses JB7]51WH@  
　　管理费用 General and administrative expenses +gkB  
　　财务费用 Financial expenses P:+:Cm<  
　　投资收益 Investment income uQlVzN.?  
　　其他业务收入 Other operating income `:&{/|uP7  
　　营业外收入 Non-operating income Q\Eq(2p  
　　补贴收入 Subsidy income m,b<b91  
　　其他业务支出 Other operating expenses ?5D7n"jY  
　　营业外支出 Non-operating expenses Fei$94a  
　　所得税 Income tax ]cD!~nJ  
　　直接人工成本差异(direct labor variance) x0]*'^aA  
　　直接材料成本差异(direct material variance) FpEdwzB
b<  
　　在产品计价(work-in-process costing) 2=  _.K(  
　　联产品成本计算(joint products costing) (~#9KA1A}  
　　生产成本汇总程序(accumulation process of procluction cost) G(- `FH  
　　制造费用差异(manufacturing expenses variance) /[p4. FL  
　　实际成本与估计成本(actual cost and estimated cost) NZ#z{JI=+  
　　工资费用分配(salary costs allocation) R?(j#bk  
　　成本曲线(cost curve) Z,z^[Jz  
　　农业生产成本(agriculture production cost) [,c>-jA5  
　　原始成本和重置成本(original cost and replacement cost) NNT9\JRv_  
　　工程施工成本 {!w]t?h  
　　直接成本与间接成本(direct cost and indirect cost) bF.Aj8ZQ  
　　可控成本(controllable cost) 1/ HofiIa  
　　制造费用分配(manufacturing expenses allocation) \n5,!,A  
　　理论成本与应用成本(theory cost and practice cost) RK,~mXA  
　　辅助生产成本分配(auxiliary production cost allocation) ?s//a_nL*  
　　期间,费用 7Vi[I< *  
　　成本控制程序(procedure of cost control) .*Z]0~ &
|  
　　成本记录(cost entry, cost recorder cost agenda) _>*"6  
　　成本计算分批法(job costing method) A U]
(pXK;  
　　成本计算分步法 #S"=)BZ8L  
　　直接人工成本差异(direct labor variance) GM5::M]fS  
　　成本控制方法(cost control method)