[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 5?;'26iC  
　　股本 Share capital [
&nwB!kt  
　　已归还投资 Investment returned g) v"nNS  
　　利润分配-其他转入 Profit appropriation - other transfer in zwU8iVDe  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve + y.IDn^  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve N/{A' Wd  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ?xQlX%&`6  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund d@At-Z~M  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund RMC|(Q<  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit _$ixE~w-!  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?%Y?z]L#  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve q'(WIv@  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends MVt#n\_BZV  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]Jnf.3  
　　期初未分配利润 Retained earnings, beginning of the year c;U\nC<Y  
　　资本公积-股本溢价 Capital surplus - share premium Wlg(z %  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [=U7V;5($  
　　资本公积-接受现金捐赠 Capital surplus - cash donation C2<y(GU[Bh  
　　资本公积-股权投资准备 Capital surplus - investment reserve f=K1ZD  
　　资本公积-拨款转入 Capital surplus - subsidiary Y ga}8DU  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 4 >&%-BhN  
　　资本公积-其他 Capital surplus - others lR.a3.~  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 8~HC0o\2  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $elrX-(vL  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve l7s=b4}c  
　　盈余公积-储备基金 Surplus reserve - reserve fund c+a f=ac  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 3]N}k|lb%  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment <;=Y4$y[  
　　主营业务收入 Sales VdeK~#k  
　　主营业务成本 Cost of sales +=k?Dp[  
　　主营业务税金及附加 Sales tax C9=f=sGL  
　　营业费用 Operating expenses Dx <IS^>i  
　　管理费用 General and administrative expenses w|L~+   
　　财务费用 Financial expenses On'3K+(_  
　　投资收益 Investment income ~5!ukGK_  
　　其他业务收入 Other operating income p1?}"bHk  
　　营业外收入 Non-operating income >^-[Mpa(*  
　　补贴收入 Subsidy income s`#hk^{  
　　其他业务支出 Other operating expenses raqLXO!j  
　　营业外支出 Non-operating expenses vhL&az  
　　所得税 Income tax 5)nv  
　　直接人工成本差异(direct labor variance) B4|`Z'U#;  
　　直接材料成本差异(direct material variance) v,D_^?]@  
　　在产品计价(work-in-process costing) L/
/sJe  
　　联产品成本计算(joint products costing) 9d{W/t?NH  
　　生产成本汇总程序(accumulation process of procluction cost) +XpRkX&-  
　　制造费用差异(manufacturing expenses variance)  g u|;C  
　　实际成本与估计成本(actual cost and estimated cost) 8 W$="s2  
　　工资费用分配(salary costs allocation) ZH0f32K  
　　成本曲线(cost curve) Nb];LCx  
　　农业生产成本(agriculture production cost) c%Gz{':+  
　　原始成本和重置成本(original cost and replacement cost) PzV(e)~7  
　　工程施工成本 QIV<!S O  
　　直接成本与间接成本(direct cost and indirect cost) D~?kv yJ  
　　可控成本(controllable cost) gZ+I( o{  
　　制造费用分配(manufacturing expenses allocation) wP8R=T  
　　理论成本与应用成本(theory cost and practice cost) 3P6'*pZ  
　　辅助生产成本分配(auxiliary production cost allocation) #>- rKv.A  
　　期间,费用 <khx%<)P  
　　成本控制程序(procedure of cost control) :mJM=FeJ  
　　成本记录(cost entry, cost recorder cost agenda) D46|)-  
　　成本计算分批法(job costing method) q~w;C([k_  
　　成本计算分步法 /GXO2zO  
　　直接人工成本差异(direct labor variance) aDOH3Ri0K!  
　　成本控制方法(cost control method)