[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 t2s/zxt  
　　股本 Share capital Yu>DgMW
 
　　已归还投资 Investment returned hd u2?v@  
　　利润分配-其他转入 Profit appropriation - other transfer in :Ys~Lt54  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve kQ}n~Hn  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -X~mW  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 80wzn,o S  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund V@!)Pw  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "GZieI D  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit KGHSEZi]  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ca PHF@6WN  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _BmObXOp.  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends y B2h/~+  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares   D**GC  
　　期初未分配利润 Retained earnings, beginning of the year QCF'/G
 
　　资本公积-股本溢价 Capital surplus - share premium 8.#{J&h  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *B"Y]6$  
　　资本公积-接受现金捐赠 Capital surplus - cash donation U~N7\Pa4  
　　资本公积-股权投资准备 Capital surplus - investment reserve ^A
q0<  
　　资本公积-拨款转入 Capital surplus - subsidiary jk
{(o09  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation R<L
f>p>_  
　　资本公积-其他 Capital surplus - others w{6C4~0  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve B-R#?Xn:!I  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve U
nF8#~  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \ph.c*c  
　　盈余公积-储备基金 Surplus reserve - reserve fund .mt%8 GM  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund g4$(%]  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Ve3z5d:^  
　　主营业务收入 Sales AQlB_@ b  
　　主营业务成本 Cost of sales 9)ALJd,M  
　　主营业务税金及附加 Sales tax ^ RA'E@"  
　　营业费用 Operating expenses BVNW1<_:  
　　管理费用 General and administrative expenses rtRbr_  
　　财务费用 Financial expenses jdP
)y]c  
　　投资收益 Investment income jC9us>b  
　　其他业务收入 Other operating income 3}0\W.jH  
　　营业外收入 Non-operating income VN0We<\Z  
　　补贴收入 Subsidy income $/++afim  
　　其他业务支出 Other operating expenses 8Ojqm#/f  
　　营业外支出 Non-operating expenses qW0:q.   
　　所得税 Income tax $(aq;DR  
　　直接人工成本差异(direct labor variance) //U1mDFT  
　　直接材料成本差异(direct material variance) Nr4:Gih  
　　在产品计价(work-in-process costing) "6$V1B0KW  
　　联产品成本计算(joint products costing) QO/0VB42  
　　生产成本汇总程序(accumulation process of procluction cost) 4VWk/HK-!  
　　制造费用差异(manufacturing expenses variance) '4[=*!hs!  
　　实际成本与估计成本(actual cost and estimated cost) [y[d7V9_o  
　　工资费用分配(salary costs allocation) D(#f`Fj;  
　　成本曲线(cost curve) L>1hiD &  
　　农业生产成本(agriculture production cost) zTF{ g+  
　　原始成本和重置成本(original cost and replacement cost) f" QiVJq  
　　工程施工成本 :8A+2ra&  
　　直接成本与间接成本(direct cost and indirect cost) <W80AJ  
　　可控成本(controllable cost) *1b|j|5v  
　　制造费用分配(manufacturing expenses allocation)
]:<!(  
　　理论成本与应用成本(theory cost and practice cost) ,#A(I#wL~  
　　辅助生产成本分配(auxiliary production cost allocation) W)In.?>]W  
　　期间,费用 $;qi-K3j  
　　成本控制程序(procedure of cost control) %lF*g  
　　成本记录(cost entry, cost recorder cost agenda) GM%+yS}(P  
　　成本计算分批法(job costing method) bbK};u  
　　成本计算分步法 l_vGp  
　　直接人工成本差异(direct labor variance) _FY&XL=  
　　成本控制方法(cost control method)