[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 >O
~5s.1u  
　　股本 Share capital M7 !" t  
　　已归还投资 Investment returned UXHFti/A<  
　　利润分配-其他转入 Profit appropriation - other transfer in 55p=veq \  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve sKO ;p  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve g"Bv!9*H  
　　利润分配-提取储备基金 Profit appropriation - reserve fund KL4/"$l]  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund kM`#U *j  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund aa/9o]  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit *cIXae^Y7  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends lV'83  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve T`sM4 VWqU  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends rI/KrBM  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [_ n|n"M  
　　期初未分配利润 Retained earnings, beginning of the year n TG| Isa  
　　资本公积-股本溢价 Capital surplus - share premium Vk-_H)*r  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )3sb2 #  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Kq$1lPI  
　　资本公积-股权投资准备 Capital surplus - investment reserve *gVv74;;  
　　资本公积-拨款转入 Capital surplus - subsidiary I]X<L2  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Di*>PE
@  
　　资本公积-其他 Capital surplus - others {'!~j!1'j  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3yN1cd"#?  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve I2'?~Lt  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve fF%r$`2  
　　盈余公积-储备基金 Surplus reserve - reserve fund kx[8#+P  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund RMK U5A7  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9"S3AEI  
　　主营业务收入 Sales dp_q:P4;B  
　　主营业务成本 Cost of sales A_%w(7o"  
　　主营业务税金及附加 Sales tax M .,|cx  
　　营业费用 Operating expenses Kl?1)u3^4  
　　管理费用 General and administrative expenses l<0V0R(  
　　财务费用 Financial expenses }g?]B+0  
　　投资收益 Investment income 5S LF1u;  
　　其他业务收入 Other operating income 9[Mu  
　　营业外收入 Non-operating income h 8s*FI  
　　补贴收入 Subsidy income \m&:J>^  
　　其他业务支出 Other operating expenses bxs@_fH  
　　营业外支出 Non-operating expenses uypD`%pC  
　　所得税 Income tax Sgj6tH2M  
　　直接人工成本差异(direct labor variance) o/R-1\Dn  
　　直接材料成本差异(direct material variance) RS~oSoAE  
　　在产品计价(work-in-process costing) ;G$FLL1   
　　联产品成本计算(joint products costing) dkjL;1   
　　生产成本汇总程序(accumulation process of procluction cost) rQJoaP+\q  
　　制造费用差异(manufacturing expenses variance) o=ex{g(3  
　　实际成本与估计成本(actual cost and estimated cost) &3<]F K  
　　工资费用分配(salary costs allocation) Y2Bu,/9^  
　　成本曲线(cost curve) *RPI$0
 
　　农业生产成本(agriculture production cost) +\4=G@P.J  
　　原始成本和重置成本(original cost and replacement cost) c{ ~*\&  
　　工程施工成本 bGZy0.  
　　直接成本与间接成本(direct cost and indirect cost) r_G`#Z_5F  
　　可控成本(controllable cost)  eW/Hn  
　　制造费用分配(manufacturing expenses allocation) 4y'R
EC  
　　理论成本与应用成本(theory cost and practice cost) *d(Dk*(  
　　辅助生产成本分配(auxiliary production cost allocation) m`Z4#_s2  
　　期间,费用 i |*:gH  
　　成本控制程序(procedure of cost control) o&=m]hKpQl  
　　成本记录(cost entry, cost recorder cost agenda) Ch3##-  
　　成本计算分批法(job costing method) F>OYZOC]  
　　成本计算分步法 W8)GT`\  
　　直接人工成本差异(direct labor variance) c}A^0,"z>  
　　成本控制方法(cost control method)