[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 68~]_r.a  
　　股本 Share capital D {E,XOi  
　　已归还投资 Investment returned M| }?5NS  
　　利润分配-其他转入 Profit appropriation - other transfer in D'g@B.fX d  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
rr1,Ijh{D  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve S5m.oHJI*  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Y"5FK  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund l-IA Q!d  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (Ms #)E  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit agoMsxI9  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends #( 4)ps.  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve t:.X=/02  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends QWm g#2'  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )@B!  
　　期初未分配利润 Retained earnings, beginning of the year Jv T#Fxjk  
　　资本公积-股本溢价 Capital surplus - share premium \SmYxdU'>  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve >PWDo  
　　资本公积-接受现金捐赠 Capital surplus - cash donation N }z]OvnZH  
　　资本公积-股权投资准备 Capital surplus - investment reserve wMm+E "}W  
　　资本公积-拨款转入 Capital surplus - subsidiary h _c11#  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2sBYy 8.r  
　　资本公积-其他 Capital surplus - others qi_uob  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =v!8i  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve g$=']A?W_  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \ 511?ik  
　　盈余公积-储备基金 Surplus reserve - reserve fund l0!`>Xx[b  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund
[A uA<  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment #)DDQ?D  
　　主营业务收入 Sales i[vN3`*B  
　　主营业务成本 Cost of sales 3gCP?%R  
　　主营业务税金及附加 Sales tax U&+lw=  
　　营业费用 Operating expenses !M6Km(>  
　　管理费用 General and administrative expenses $KRpu<5 i}  
　　财务费用 Financial expenses O St~P^1  
　　投资收益 Investment income jfR!M07|  
　　其他业务收入 Other operating income 
wuqB['3  
　　营业外收入 Non-operating income Em<J{`k6  
　　补贴收入 Subsidy income k V'0r
b  
　　其他业务支出 Other operating expenses Q`h@-6N  
　　营业外支出 Non-operating expenses KH$o X\v  
　　所得税 Income tax QUdF`_U7  
　　直接人工成本差异(direct labor variance) r )w]~)8  
　　直接材料成本差异(direct material variance) \$8p8MP<&D  
　　在产品计价(work-in-process costing) =5p?4/4 J  
　　联产品成本计算(joint products costing) qy!pD R;  
　　生产成本汇总程序(accumulation process of procluction cost) :;3y^!  
　　制造费用差异(manufacturing expenses variance) n QOLR?%  
　　实际成本与估计成本(actual cost and estimated cost) ~:4Mf/Ca  
　　工资费用分配(salary costs allocation) bu\D*-  
　　成本曲线(cost curve) #0M,g  
　　农业生产成本(agriculture production cost) V,3$>4x  
　　原始成本和重置成本(original cost and replacement cost) 0j-; 4>p  
　　工程施工成本 Q0_|?]v  
　　直接成本与间接成本(direct cost and indirect cost) ps]s Tw  
　　可控成本(controllable cost) 75H5{#)  
　　制造费用分配(manufacturing expenses allocation) s9YP =)I  
　　理论成本与应用成本(theory cost and practice cost)  0c:jwtf  
　　辅助生产成本分配(auxiliary production cost allocation) %$(*.o!+8  
　　期间,费用 #w]:<R^  
　　成本控制程序(procedure of cost control) @ GzN0yXhR  
　　成本记录(cost entry, cost recorder cost agenda) '"Dgov$q  
　　成本计算分批法(job costing method) ?37Kc,o  
　　成本计算分步法 8!dA1]2;  
　　直接人工成本差异(direct labor variance) ]?2&d[  
　　成本控制方法(cost control method)