[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 [(C lvGx  
　　股本 Share capital 99`xY$  
　　已归还投资 Investment returned W/ERqVZR]  
　　利润分配-其他转入 Profit appropriation - other transfer in u>BR WN  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve w"~T5%p  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?1YK
-T@  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 9I,Trk@&  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund s SDBl~g  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /O9z-!Jz  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 8=d9*lm  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends b{A#P?  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8W{R&Z7aL  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends K$4Ky&89  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ){v nmJJ%  
　　期初未分配利润 Retained earnings, beginning of the year G]{)yZ'}  
　　资本公积-股本溢价 Capital surplus - share premium $3So`8Bm[$  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 8qT/1b  
　　资本公积-接受现金捐赠 Capital surplus - cash donation HxjhP(  
　　资本公积-股权投资准备 Capital surplus - investment reserve , vWcWT  
　　资本公积-拨款转入 Capital surplus - subsidiary },l3N K  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation E11"uWk`  
　　资本公积-其他 Capital surplus - others b<%6aRC\  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ~!I \{(  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve i9d.Ls  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [,V D
^\  
　　盈余公积-储备基金 Surplus reserve - reserve fund d2pVO]l YZ  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund .mMM]*e[0  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment @>:r'Fmu-  
　　主营业务收入 Sales =oBV.BST u  
　　主营业务成本 Cost of sales T5ol2  
　　主营业务税金及附加 Sales tax Fb
F P  
　　营业费用 Operating expenses uKK+V6}!kj  
　　管理费用 General and administrative expenses `On%1%k8  
　　财务费用 Financial expenses [j):2  
　　投资收益 Investment income OF}vY0oiw?  
　　其他业务收入 Other operating income -Wf 2m6t  
　　营业外收入 Non-operating income ikUG`F%W  
　　补贴收入 Subsidy income eKt~pzXwm  
　　其他业务支出 Other operating expenses flRok?iF  
　　营业外支出 Non-operating expenses LqNsQu";  
　　所得税 Income tax U2;_{n*g%  
　　直接人工成本差异(direct labor variance) &4L
rV+`$V  
　　直接材料成本差异(direct material variance) 8RB\P:6h  
　　在产品计价(work-in-process costing) HUZI7rC[=)  
　　联产品成本计算(joint products costing) 1$4dzI()  
　　生产成本汇总程序(accumulation process of procluction cost) yN9/'c~  
　　制造费用差异(manufacturing expenses variance) 3= PRe  
　　实际成本与估计成本(actual cost and estimated cost) o
l-U%J  
　　工资费用分配(salary costs allocation) _qr?v=,-A  
　　成本曲线(cost curve) :M3Fq@w=  
　　农业生产成本(agriculture production cost) `2G 0B@  
　　原始成本和重置成本(original cost and replacement cost) m)V%l0  
　　工程施工成本 t~3!| @3i  
　　直接成本与间接成本(direct cost and indirect cost) P
9BShC5  
　　可控成本(controllable cost) NS Z9M%7  
　　制造费用分配(manufacturing expenses allocation) G@s rQum(  
　　理论成本与应用成本(theory cost and practice cost) 12.|Ed*72  
　　辅助生产成本分配(auxiliary production cost allocation) Lc=t,=OhGe  
　　期间,费用 `Ps&N^[  
　　成本控制程序(procedure of cost control) L\aG.\  
　　成本记录(cost entry, cost recorder cost agenda) p[>!;qI  
　　成本计算分批法(job costing method) vkp_v1F%+  
　　成本计算分步法 +JsMYv  
　　直接人工成本差异(direct labor variance) 1 Qln|b8<  
　　成本控制方法(cost control method)