[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 0%vXPlfnY  
　　股本 Share capital mI}'8.  
　　已归还投资 Investment returned .Emw;+>  
　　利润分配-其他转入 Profit appropriation - other transfer in k*M1m'1  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .a$][Jny  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve qV5ME#TJ  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Ry,jPw5<  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund `6UW?1_Z5  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \s[Uq  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit (G:$/fK  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends X)`?P*[  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $B Cqz! 4K  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends A2]N :=  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares WnA]gyc  
　　期初未分配利润 Retained earnings, beginning of the year Yk[yG;W  
　　资本公积-股本溢价 Capital surplus - share premium Ip|7JL0Z  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve j&ddpS(s  
　　资本公积-接受现金捐赠 Capital surplus - cash donation \S3C"
P%w  
　　资本公积-股权投资准备 Capital surplus - investment reserve a(!:a+9WOP  
　　资本公积-拨款转入 Capital surplus - subsidiary ?$9C[Kw`  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8\/E/o3  
　　资本公积-其他 Capital surplus - others 3. fIp5g  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve R:zjEhH)  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve tPc'#.  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve v$lP?\P;}X  
　　盈余公积-储备基金 Surplus reserve - reserve fund UEt#;e  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund }Z"<KF  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment F(:+[$)  
　　主营业务收入 Sales \%f4)Qb  
　　主营业务成本 Cost of sales '3aDvV0  
　　主营业务税金及附加 Sales tax :U^a0s%B  
　　营业费用 Operating expenses gtJUQu p2  
　　管理费用 General and administrative expenses @zW'!Ol  
　　财务费用 Financial expenses 8g^OXZ   
　　投资收益 Investment income 5,k&^CK}  
　　其他业务收入 Other operating income P8piXG  
　　营业外收入 Non-operating income =k'3r m*ld  
　　补贴收入 Subsidy income /\(0@To  
　　其他业务支出 Other operating expenses bo`w(h_  
　　营业外支出 Non-operating expenses /&Khk #  
　　所得税 Income tax _z#zF[%  
　　直接人工成本差异(direct labor variance) pu=Q;E_f[  
　　直接材料成本差异(direct material variance) l0 rZril  
　　在产品计价(work-in-process costing) ma?$@]`k  
　　联产品成本计算(joint products costing) !zVuO*+  
　　生产成本汇总程序(accumulation process of procluction cost) 8S&`  
　　制造费用差异(manufacturing expenses variance) v_En9~e^n  
　　实际成本与估计成本(actual cost and estimated cost) ;a*
i*{\Rm  
　　工资费用分配(salary costs allocation) H@.j@l  
　　成本曲线(cost curve) 8J7xs6@  
　　农业生产成本(agriculture production cost) pTX{j=n!  
　　原始成本和重置成本(original cost and replacement cost) pg;agtI  
　　工程施工成本 TY],H=  
　　直接成本与间接成本(direct cost and indirect cost) bo4 :|Z  
　　可控成本(controllable cost) W -8<sv$b  
　　制造费用分配(manufacturing expenses allocation) >| r
ID  
　　理论成本与应用成本(theory cost and practice cost) % Lhpj[C  
　　辅助生产成本分配(auxiliary production cost allocation) dc|"34;^"  
　　期间,费用 JnlM0jc]`  
　　成本控制程序(procedure of cost control) Y7z
g  
　　成本记录(cost entry, cost recorder cost agenda) D: NBb!   
　　成本计算分批法(job costing method) ]3BTL7r  
　　成本计算分步法 z;xp1t@  
　　直接人工成本差异(direct labor variance) Ola>] 0l  
　　成本控制方法(cost control method)