[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 "&u@d~`-n  
　　股本 Share capital >tr}|>  
　　已归还投资 Investment returned cV6D<,)  
　　利润分配-其他转入 Profit appropriation - other transfer in 90rol~M&  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (?c"$|^J  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ZMlm)?m  
　　利润分配-提取储备基金 Profit appropriation - reserve fund + &Eq k  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund gr2U6gi  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Zu[su >\  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit </zEg3F\  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends \M^bD4';>  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Ld~/u]K%V  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $6 f3F?y7  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares UiW>J  
　　期初未分配利润 Retained earnings, beginning of the year 8
GUX{K  
　　资本公积-股本溢价 Capital surplus - share premium va@Lz&sAE%  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^ yp
{32  
　　资本公积-接受现金捐赠 Capital surplus - cash donation v
k^xT  
　　资本公积-股权投资准备 Capital surplus - investment reserve
2[W&s&  
　　资本公积-拨款转入 Capital surplus - subsidiary 
=:pJ  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6 cX
yJW  
　　资本公积-其他 Capital surplus - others a1lh-2xX  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve d$!RZHo10V  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 73;GW4,  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve W${Ue#w77  
　　盈余公积-储备基金 Surplus reserve - reserve fund Vc Z3 X4/  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Y$_B1_  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3=j"=-=  
　　主营业务收入 Sales h2R::/2.  
　　主营业务成本 Cost of sales ZFL~;_r  
　　主营业务税金及附加 Sales tax #*
Ctwl,T  
　　营业费用 Operating expenses h:|qC`}  
　　管理费用 General and administrative expenses Fx.=#bVX7  
　　财务费用 Financial expenses q_58;Bv  
　　投资收益 Investment income UCjld  
　　其他业务收入 Other operating income Q;rX;p^W  
　　营业外收入 Non-operating income 8d'0N  
　　补贴收入 Subsidy income {P_.~0pc*  
　　其他业务支出 Other operating expenses ?e 4/p  
　　营业外支出 Non-operating expenses
x%B/  
　　所得税 Income tax |Cy E5i0  
　　直接人工成本差异(direct labor variance) sPIn|d  
　　直接材料成本差异(direct material variance) rey!{3U  
　　在产品计价(work-in-process costing) j#ab_3xH  
　　联产品成本计算(joint products costing) L !xi  
　　生产成本汇总程序(accumulation process of procluction cost) tWcHb #  
　　制造费用差异(manufacturing expenses variance) Dlvz)  
　　实际成本与估计成本(actual cost and estimated cost) R6->t #n,  
　　工资费用分配(salary costs allocation) &6VnySE?  
　　成本曲线(cost curve) lThB2/tV\  
　　农业生产成本(agriculture production cost) d2$IH#~9B  
　　原始成本和重置成本(original cost and replacement cost) ckCE1e>s  
　　工程施工成本 ~t~|"u"P  
　　直接成本与间接成本(direct cost and indirect cost) =I_'
.b  
　　可控成本(controllable cost) %pCT
N P  
　　制造费用分配(manufacturing expenses allocation) +NUG  
　　理论成本与应用成本(theory cost and practice cost) V'gh6`v  
　　辅助生产成本分配(auxiliary production cost allocation) f/?P514h  
　　期间,费用 H Pz+Dm  
　　成本控制程序(procedure of cost control) ~P-mC @C  
　　成本记录(cost entry, cost recorder cost agenda) ox.F%)eQ  
　　成本计算分批法(job costing method) 8}:nGK|kx  
　　成本计算分步法 y6BAH  
　　直接人工成本差异(direct labor variance) ~k5W@`"W  
　　成本控制方法(cost control method)