[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 Q%d[U4@  
　　股本 Share capital I=I%e3GEm  
　　已归还投资 Investment returned mw.aavB  
　　利润分配-其他转入 Profit appropriation - other transfer in
}eK*
)  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve vxZUtyJfe  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @TG~fJSA12  
　　利润分配-提取储备基金 Profit appropriation - reserve fund +@v} (  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~/[N)RFD  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7-B'G/PS/  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit gvt4'kp  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends +& Qqu`)?F  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 1S@k=EKM  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Ki\jiflc7  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares .v8
=zi:7Y  
　　期初未分配利润 Retained earnings, beginning of the year +T;qv x6  
　　资本公积-股本溢价 Capital surplus - share premium 3Or3@e5r  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve j* ja )  
　　资本公积-接受现金捐赠 Capital surplus - cash donation YR#1[fe*_  
　　资本公积-股权投资准备 Capital surplus - investment reserve *xKR;?.  
　　资本公积-拨款转入 Capital surplus - subsidiary _~<TAFBr  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation |,f6c Omf  
　　资本公积-其他 Capital surplus - others >qZRIDE5$  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Pk2"\y@q/  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #r}c<?>Vw  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve qA[}\8}
h  
　　盈余公积-储备基金 Surplus reserve - reserve fund k{8N@&D  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund N|d@B{a(  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment  3".W  
　　主营业务收入 Sales F.hC%Ncu  
　　主营业务成本 Cost of sales L2tmo-]nw  
　　主营业务税金及附加 Sales tax IC42O_^  
　　营业费用 Operating expenses 1yf&ck1R  
　　管理费用 General and administrative expenses ;W:Q}[  
　　财务费用 Financial expenses }DwXs`M7  
　　投资收益 Investment income evP`&23t
P  
　　其他业务收入 Other operating income @UBp;pb}=h  
　　营业外收入 Non-operating income > [7vXm4  
　　补贴收入 Subsidy income \NRRN eu|  
　　其他业务支出 Other operating expenses .!! yj,bQz  
　　营业外支出 Non-operating expenses v<**GW]neD  
　　所得税 Income tax 2|EoP-K7  
　　直接人工成本差异(direct labor variance) Su^Z{ Ud`  
　　直接材料成本差异(direct material variance) X} 8U-N6)  
　　在产品计价(work-in-process costing) KcE=m\h  
　　联产品成本计算(joint products costing) <9vkiEo  
　　生产成本汇总程序(accumulation process of procluction cost) }zi6F.  
　　制造费用差异(manufacturing expenses variance) (~4AG \  
　　实际成本与估计成本(actual cost and estimated cost) X?a67qL  
　　工资费用分配(salary costs allocation) nwYeOa/t  
　　成本曲线(cost curve) 6<R U~Gh  
　　农业生产成本(agriculture production cost) >n62csO  
　　原始成本和重置成本(original cost and replacement cost) =n&83MYX  
　　工程施工成本 1owoh,V6  
　　直接成本与间接成本(direct cost and indirect cost) !Ai;S  
　　可控成本(controllable cost) %0'f`P6  
　　制造费用分配(manufacturing expenses allocation) (C|%@61S  
　　理论成本与应用成本(theory cost and practice cost) HC$cK+,ZU}  
　　辅助生产成本分配(auxiliary production cost allocation) 6w#v,RDEu  
　　期间,费用 FeJ5^Gh.  
　　成本控制程序(procedure of cost control) p- _j0zv  
　　成本记录(cost entry, cost recorder cost agenda) MvA_tRO  
　　成本计算分批法(job costing method) CJ>=odK[  
　　成本计算分步法 %
8/$CR  
　　直接人工成本差异(direct labor variance) eX/$[SL[  
　　成本控制方法(cost control method)