[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 =n|n%N4Y  
　　股本 Share capital uuW._$.A>  
　　已归还投资 Investment returned E4~k)4R  
　　利润分配-其他转入 Profit appropriation - other transfer in ]wCg'EUB  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9 T#d.c24  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "HSAwe`5jU  
　　利润分配-提取储备基金 Profit appropriation - reserve fund t=\y|Idc  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund V
uZd  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9`eu&n@Z  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit v1wMXOR  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends [A99
e`  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve X}C}  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `MtI>x c  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares i
bo{!>m  
　　期初未分配利润 Retained earnings, beginning of the year gwwYz]'d>r  
　　资本公积-股本溢价 Capital surplus - share premium Kt5;GUV  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve nS'hdeoW  
　　资本公积-接受现金捐赠 Capital surplus - cash donation R:8\z0"L*  
　　资本公积-股权投资准备 Capital surplus - investment reserve [;yEG$)K  
　　资本公积-拨款转入 Capital surplus - subsidiary 7jP C{W  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,tBb$T)7<  
　　资本公积-其他 Capital surplus - others uzjP!qO  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve x`/ "1]Nf  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,x#5.Koz  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \UZlFE  
　　盈余公积-储备基金 Surplus reserve - reserve fund 5lehASBz  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund G`3/${ti  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment J_) .Hd  
　　主营业务收入 Sales SJ4[n.tPI  
　　主营业务成本 Cost of sales &0A^_Z .nA  
　　主营业务税金及附加 Sales tax ^ 'W<|  
　　营业费用 Operating expenses oqeA15k$  
　　管理费用 General and administrative expenses ?QuD:vck  
　　财务费用 Financial expenses ^)|8N44O  
　　投资收益 Investment income {T EF#iF  
　　其他业务收入 Other operating income ;#a^M*e  
　　营业外收入 Non-operating income zi M~V'  
　　补贴收入 Subsidy income ghtvAG  
　　其他业务支出 Other operating expenses dJ~AMol  
　　营业外支出 Non-operating expenses &|cg`m  
　　所得税 Income tax |/rms`
YQ  
　　直接人工成本差异(direct labor variance) A"Q6GM2;Io  
　　直接材料成本差异(direct material variance) G 92\` Q  
　　在产品计价(work-in-process costing) >6xZF'4  
　　联产品成本计算(joint products costing) ;la sk4
|  
　　生产成本汇总程序(accumulation process of procluction cost) A#/O~-O^  
　　制造费用差异(manufacturing expenses variance) X.^S@3[  
　　实际成本与估计成本(actual cost and estimated cost) $mfZ{  
　　工资费用分配(salary costs allocation) ?Ybgzb  
　　成本曲线(cost curve) J${'?!N  
　　农业生产成本(agriculture production cost) zF'LbQz0[  
　　原始成本和重置成本(original cost and replacement cost) d~#>.$Uu  
　　工程施工成本 aPD
4S&"Q  
　　直接成本与间接成本(direct cost and indirect cost) yb{ud  
　　可控成本(controllable cost) dV_ClH &)  
　　制造费用分配(manufacturing expenses allocation) [N]5)n  
　　理论成本与应用成本(theory cost and practice cost) @ Gxnrh6  
　　辅助生产成本分配(auxiliary production cost allocation) z u53mZ  
　　期间,费用 -2Bkun4Pt  
　　成本控制程序(procedure of cost control) $H}G'LqiG  
　　成本记录(cost entry, cost recorder cost agenda)  3-^z<*  
　　成本计算分批法(job costing method) pGS!Nn;K2  
　　成本计算分步法 1>5l(zK!9  
　　直接人工成本差异(direct labor variance) k'H+l]=  
　　成本控制方法(cost control method)