[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 :=<0=JE#  
　　股本 Share capital qbiK^gR  
　　已归还投资 Investment returned D9BQID$R  
　　利润分配-其他转入 Profit appropriation - other transfer in zBY ~lNB  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6YmP[%  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )JhT1j
Qc  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 4(=kE>n}  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5qbq,#Pf  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ;~+]! U  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 7?J

3ci\  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends >;4!O%F  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve zrRFn `B  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
K]/Od  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares R>2IRvY(  
　　期初未分配利润 Retained earnings, beginning of the year OQp, 3M{_  
　　资本公积-股本溢价 Capital surplus - share premium {\G`]r-cM  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve {6*#3m Kk  
　　资本公积-接受现金捐赠 Capital surplus - cash donation "uKFOV?j&  
　　资本公积-股权投资准备 Capital surplus - investment reserve A&zS'toU  
　　资本公积-拨款转入 Capital surplus - subsidiary 0{+.H_f`  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation $DebXxJw0l  
　　资本公积-其他 Capital surplus - others ez\eOH6  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `G!M>h@  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 7Xg?U'X  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "(`2eXR
n  
　　盈余公积-储备基金 Surplus reserve - reserve fund m%QSapV  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund E{y1S\7K  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6L9,'Bg  
　　主营业务收入 Sales ST Z]8cw  
　　主营业务成本 Cost of sales P4k;O?y  
　　主营业务税金及附加 Sales tax `Ye8 Q5v"]  
　　营业费用 Operating expenses W:`#% :C  
　　管理费用 General and administrative expenses dNiH|-$an  
　　财务费用 Financial expenses RWKH%C[Yd  
　　投资收益 Investment income 6na^]t~ncm  
　　其他业务收入 Other operating income ]$A(9Pn"  
　　营业外收入 Non-operating income '<dgT&8C  
　　补贴收入 Subsidy income 4)kG-[#  
　　其他业务支出 Other operating expenses bsS:"/?>  
　　营业外支出 Non-operating expenses /,s[#J  
　　所得税 Income tax L',mKOej  
　　直接人工成本差异(direct labor variance) sOBu7!G%  
　　直接材料成本差异(direct material variance) &n j&:?w  
　　在产品计价(work-in-process costing) S6xgiem  
　　联产品成本计算(joint products costing) 9Uf j  
　　生产成本汇总程序(accumulation process of procluction cost) )Si2u5  
　　制造费用差异(manufacturing expenses variance) Z=?aEU$7  
　　实际成本与估计成本(actual cost and estimated cost) 4!.(|h@  
　　工资费用分配(salary costs allocation) d2N:^vvvR  
　　成本曲线(cost curve) `P}9i@C  
　　农业生产成本(agriculture production cost) V}WB*bE  
　　原始成本和重置成本(original cost and replacement cost) IiJZ5'{  
　　工程施工成本 ,7_4z]jK  
　　直接成本与间接成本(direct cost and indirect cost) -WJ?:?'  
　　可控成本(controllable cost) fv!?Ga(  
　　制造费用分配(manufacturing expenses allocation) i-" p)2d=#  
　　理论成本与应用成本(theory cost and practice cost) S
( ^.?z  
　　辅助生产成本分配(auxiliary production cost allocation) \ZI'|Ad  
　　期间,费用 !bnyJA  
　　成本控制程序(procedure of cost control) 1}%B%*N  
　　成本记录(cost entry, cost recorder cost agenda) lpB3&H8&  
　　成本计算分批法(job costing method) W-efv
 
　　成本计算分步法 fC WGAO2  
　　直接人工成本差异(direct labor variance) LR(-<"  
　　成本控制方法(cost control method)