[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 LDT (]HJ  
　　股本 Share capital @ $cUNvI  
　　已归还投资 Investment returned YZ#V#[j'^  
　　利润分配-其他转入 Profit appropriation - other transfer in "vF MSY  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve r2*<\ax  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4Wel[]  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ?4t- caK^u  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund S[M4ukYK  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund u .|~   
　　利润分配-利润归还投资 Profit appropriation - return investment by profit `hh9"Ws%  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends cleOsj;
S  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?dy~mob  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends l4'~}nn(Y  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 9 wa,k  
　　期初未分配利润 Retained earnings, beginning of the year qV1O-^&[f=  
　　资本公积-股本溢价 Capital surplus - share premium u/^|XOy  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #~Q=h`9  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 5vp|?-\h>  
　　资本公积-股权投资准备 Capital surplus - investment reserve `{<frB@  
　　资本公积-拨款转入 Capital surplus - subsidiary vL_zvXA  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation }F1s tDx  
　　资本公积-其他 Capital surplus - others 0Vv9BL{  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _"f :`  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,krS-.  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve uF(k[[qaiN  
　　盈余公积-储备基金 Surplus reserve - reserve fund x2wg^$F*oO  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund /F[+13C  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment % +Pl+`?E  
　　主营业务收入 Sales :Z`4j  
　　主营业务成本 Cost of sales WnxEu3U  
　　主营业务税金及附加 Sales tax 3><u*0qe%I  
　　营业费用 Operating expenses Fxd{ Zk`  
　　管理费用 General and administrative expenses gy_$#e  
　　财务费用 Financial expenses "ORzWnE4U  
　　投资收益 Investment income V% axeqs  
　　其他业务收入 Other operating income 9/TY\?U  
　　营业外收入 Non-operating income M=!i>(yG  
　　补贴收入 Subsidy income QX0Y>&$)  
　　其他业务支出 Other operating expenses a0_(eO-S  
　　营业外支出 Non-operating expenses =V$j6  
　　所得税 Income tax <&#+E%E4  
　　直接人工成本差异(direct labor variance) d+2daKi  
　　直接材料成本差异(direct material variance) `7Ug/R<  
　　在产品计价(work-in-process costing) (i`(>I.(/  
　　联产品成本计算(joint products costing) ziL^M"~2  
　　生产成本汇总程序(accumulation process of procluction cost) D5A=,\uk  
　　制造费用差异(manufacturing expenses variance) [B/0-(?
 
　　实际成本与估计成本(actual cost and estimated cost) 8[5|_Eh+  
　　工资费用分配(salary costs allocation) 1M5 -pZ[D  
　　成本曲线(cost curve)  WR.x&m
>  
　　农业生产成本(agriculture production cost) qc8Ta"  
　　原始成本和重置成本(original cost and replacement cost) pG yRX_;  
　　工程施工成本 (Pi-uL<[a  
　　直接成本与间接成本(direct cost and indirect cost) av'*u  
　　可控成本(controllable cost) UmP'L!  
　　制造费用分配(manufacturing expenses allocation) :$H!@n*/R  
　　理论成本与应用成本(theory cost and practice cost) }5gr5g\OtP  
　　辅助生产成本分配(auxiliary production cost allocation) F>Jg~ FD*  
　　期间,费用 1kFjas`g  
　　成本控制程序(procedure of cost control) YdOUv|tZC  
　　成本记录(cost entry, cost recorder cost agenda) C ?7X"~~  
　　成本计算分批法(job costing method) I-:`cON=G  
　　成本计算分步法 p5*lEz|$  
　　直接人工成本差异(direct labor variance) `BT*,6a  
　　成本控制方法(cost control method)