[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 -4Hb]#*2  
　　股本 Share capital  W94:%  
　　已归还投资 Investment returned q* R}yt5  
　　利润分配-其他转入 Profit appropriation - other transfer in ev;&n@k_I  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve F9j@KC(yg  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?A|JKOst]  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 00 x-  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund uM`i!7}  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %JE>Z]  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit dzOco)y  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Nj4CkMM[3  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve >; MJm  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends VE
h9N  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (s;W>,~q  
　　期初未分配利润 Retained earnings, beginning of the year \lQ3j8U  
　　资本公积-股本溢价 Capital surplus - share premium fG'~@'P~  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve cOV9g)7^O  
　　资本公积-接受现金捐赠 Capital surplus - cash donation -rsbSt ?_  
　　资本公积-股权投资准备 Capital surplus - investment reserve lZ-U/$od  
　　资本公积-拨款转入 Capital surplus - subsidiary h_(M#gG  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 3Q
e|'E,U  
　　资本公积-其他 Capital surplus - others Kz42AC  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve jvB[bS`<H  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve wvq 4 P  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve t\ oud{Cv  
　　盈余公积-储备基金 Surplus reserve - reserve fund m:h6J''<Z*  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund BFW b0;+  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment @??3d9I  
　　主营业务收入 Sales 33DP?nI}  
　　主营业务成本 Cost of sales v](Y n)#  
　　主营业务税金及附加 Sales tax vQ*[tp#qU  
　　营业费用 Operating expenses T9V=#+8#"  
　　管理费用 General and administrative expenses m*]`/:/X[  
　　财务费用 Financial expenses cK1^j
H<|  
　　投资收益 Investment income :+/8n+@#  
　　其他业务收入 Other operating income cRf F!EV  
　　营业外收入 Non-operating income D:Q#%wJ  
　　补贴收入 Subsidy income o`c+eMwr(  
　　其他业务支出 Other operating expenses 5\pS8<RJ;  
　　营业外支出 Non-operating expenses U&#` <R_0  
　　所得税 Income tax m&gd<rt/  
　　直接人工成本差异(direct labor variance) R278 ^E  
　　直接材料成本差异(direct material variance) YjDQ `f/  
　　在产品计价(work-in-process costing) c7r(&h  
　　联产品成本计算(joint products costing) wL8ji>"  
　　生产成本汇总程序(accumulation process of procluction cost) <ZSXOh,'  
　　制造费用差异(manufacturing expenses variance) lq:q0>vyI  
　　实际成本与估计成本(actual cost and estimated cost) Ts !g=
F  
　　工资费用分配(salary costs allocation) 44*#qLN  
　　成本曲线(cost curve) >}*W$i  
　　农业生产成本(agriculture production cost) AT1cN1:4?  
　　原始成本和重置成本(original cost and replacement cost) {KHI(*r;  
　　工程施工成本 7.Y;nem:(  
　　直接成本与间接成本(direct cost and indirect cost) %8n<#0v-|4  
　　可控成本(controllable cost) &AJ bx  
　　制造费用分配(manufacturing expenses allocation) h,Hr0^?  
　　理论成本与应用成本(theory cost and practice cost) <5E'`T  
　　辅助生产成本分配(auxiliary production cost allocation) et+lL"&

 
　　期间,费用 ,ho",y  
　　成本控制程序(procedure of cost control) "a[;{s{{.  
　　成本记录(cost entry, cost recorder cost agenda) ="$w8iRU  
　　成本计算分批法(job costing method) ,CyX*k8o  
　　成本计算分步法 z]N#.utQ  
　　直接人工成本差异(direct labor variance) }3: mn  
　　成本控制方法(cost control method)