[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 W+ S~__K  
　　股本 Share capital S^rf^%  
　　已归还投资 Investment returned !D??Y^6bI  
　　利润分配-其他转入 Profit appropriation - other transfer in 4?R979  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Z`S#> o  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /hl'T'RG  
　　利润分配-提取储备基金 Profit appropriation - reserve fund : 21d  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Vu$m1,/  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +RooU?Aq  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit N:lfKI  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends *[[Gu^t^!  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve #PkuCWm
6  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2&1mI>:F  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :PO. /IBX  
　　期初未分配利润 Retained earnings, beginning of the year %(YQ)=w  
　　资本公积-股本溢价 Capital surplus - share premium b84
l`J  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _(N+z.  
　　资本公积-接受现金捐赠 Capital surplus - cash donation K[z)ts-  
　　资本公积-股权投资准备 Capital surplus - investment reserve 2HeX( rB  
　　资本公积-拨款转入 Capital surplus - subsidiary I"Zp^j  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Nfa&r  
　　资本公积-其他 Capital surplus - others 25SWIpgG  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,PlH
|  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve r: K1PO  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~5KcbGD~  
　　盈余公积-储备基金 Surplus reserve - reserve fund 'UlVc2%
{  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund  2v{WX  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment "_WN[jm  
　　主营业务收入 Sales J2z/XHS  
　　主营业务成本 Cost of sales <*(Z}p  
　　主营业务税金及附加 Sales tax i~';1 .g  
　　营业费用 Operating expenses `2.c=,S{  
　　管理费用 General and administrative expenses OC=& !<  
　　财务费用 Financial expenses RAW;ze*"  
　　投资收益 Investment income *vb"mB  
　　其他业务收入 Other operating income 0S{23L4C  
　　营业外收入 Non-operating income CWdsOS=  
　　补贴收入 Subsidy income }3#\vn0gT
 
　　其他业务支出 Other operating expenses 5$9$R(KU  
　　营业外支出 Non-operating expenses 2"ax*MQH<^  
　　所得税 Income tax a-NTA  
　　直接人工成本差异(direct labor variance) 2*Qv6 :qK  
　　直接材料成本差异(direct material variance) f[o~d`
z  
　　在产品计价(work-in-process costing) c-+NWC  
　　联产品成本计算(joint products costing) kdNo<x1o  
　　生产成本汇总程序(accumulation process of procluction cost) 6v)TCj/  
　　制造费用差异(manufacturing expenses variance) bzi"7%c  
　　实际成本与估计成本(actual cost and estimated cost) @v)Z>xv  
　　工资费用分配(salary costs allocation) Z[?n{vD7  
　　成本曲线(cost curve) H
*W>v[>  
　　农业生产成本(agriculture production cost) dNe!X0[  
　　原始成本和重置成本(original cost and replacement cost) ~gI%lORqN  
　　工程施工成本 bmG`:_  
　　直接成本与间接成本(direct cost and indirect cost) &n<YmW?"  
　　可控成本(controllable cost) *'Yy@T8M  
　　制造费用分配(manufacturing expenses allocation) 6`e{l+c=
F  
　　理论成本与应用成本(theory cost and practice cost) '/>Mr!H#  
　　辅助生产成本分配(auxiliary production cost allocation) s#X/ F  
　　期间,费用 !rnjmc  
　　成本控制程序(procedure of cost control) iH(7.?.r  
　　成本记录(cost entry, cost recorder cost agenda) {++EX2  
　　成本计算分批法(job costing method) Dz}i-tw+  
　　成本计算分步法 k|;a"56F  
　　直接人工成本差异(direct labor variance) zD{]3pg  
　　成本控制方法(cost control method)