[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 +jq@!P"}d  
　　股本 Share capital l& sEdEA  
　　已归还投资 Investment returned &"T7K Xx  
　　利润分配-其他转入 Profit appropriation - other transfer in GyxLzrp  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve E#tfCM6  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~p{YuW[e  
　　利润分配-提取储备基金 Profit appropriation - reserve fund !nsr( 7X2  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund uX{g4#eG  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4$N,|bt  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ngd4PN>{4  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends \}=W*xxB  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ds+2z=!!e  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends vfhoN]v  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares rAW7Zp~KK  
　　期初未分配利润 Retained earnings, beginning of the year fo/ sA9  
　　资本公积-股本溢价 Capital surplus - share premium 4XJ']M(5;  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Pd d(1K*  
　　资本公积-接受现金捐赠 Capital surplus - cash donation yU7XX+cB7  
　　资本公积-股权投资准备 Capital surplus - investment reserve 7o Uo[  
　　资本公积-拨款转入 Capital surplus - subsidiary %zEy.7Ux  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation _Fv6S}~Q  
　　资本公积-其他 Capital surplus - others QJR},nZ3  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve J &=5h .G$  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve e(1{W P  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve F`,bFQ  
　　盈余公积-储备基金 Surplus reserve - reserve fund (o{x*';i4  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund "iK'O =M  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment >nK(  
　　主营业务收入 Sales Tb:'M:dM"  
　　主营业务成本 Cost of sales oHSDi  
　　主营业务税金及附加 Sales tax 1{cF/ :o  
　　营业费用 Operating expenses w+!V,lU"^  
　　管理费用 General and administrative expenses &lzCRRnvt  
　　财务费用 Financial expenses G$Fo*;Fl  
　　投资收益 Investment income -{ d(~XIo  
　　其他业务收入 Other operating income wu{%gtx/;^  
　　营业外收入 Non-operating income r,vSDHb`j  
　　补贴收入 Subsidy income m)6-D- &7  
　　其他业务支出 Other operating expenses /Q#eP m  
　　营业外支出 Non-operating expenses |6Iw\YU  
　　所得税 Income tax 6*>vie  
　　直接人工成本差异(direct labor variance) l#>A.-R*`  
　　直接材料成本差异(direct material variance) !>K=@9NC|.  
　　在产品计价(work-in-process costing) $mf6!p4  
　　联产品成本计算(joint products costing) [,~;n@jz  
　　生产成本汇总程序(accumulation process of procluction cost) tI9p2!  
　　制造费用差异(manufacturing expenses variance) b1=! "Y@  
　　实际成本与估计成本(actual cost and estimated cost) k#mL4$]V5N  
　　工资费用分配(salary costs allocation) fb
ah~[5}  
　　成本曲线(cost curve) | ObA=[j  
　　农业生产成本(agriculture production cost) }J\7IsM&  
　　原始成本和重置成本(original cost and replacement cost) %t:13eM  
　　工程施工成本 (0?FZ.9%  
　　直接成本与间接成本(direct cost and indirect cost) K3rsew n  
　　可控成本(controllable cost) W7~OU(}[`  
　　制造费用分配(manufacturing expenses allocation) 7vGAuTfi/@  
　　理论成本与应用成本(theory cost and practice cost) =G'J@[d{d  
　　辅助生产成本分配(auxiliary production cost allocation) '=K~M  
　　期间,费用 !@+4&B=  
　　成本控制程序(procedure of cost control) = P$7 "  
　　成本记录(cost entry, cost recorder cost agenda) nAj +HLO  
　　成本计算分批法(job costing method) 8N#.@\'kz.  
　　成本计算分步法 iy_3#x5>  
　　直接人工成本差异(direct labor variance) a][T b0Ox  
　　成本控制方法(cost control method)