[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 oZD+AF$R  
　　股本 Share capital S55h}5Y  
　　已归还投资 Investment returned Z<wJ!|f  
　　利润分配-其他转入 Profit appropriation - other transfer in x0KW\<k  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve fH@P&SX  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Y3_C':r  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 3`JLb]6  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund e(=() :4is  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B
\73Vf  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit x|b52<dLL&  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends diz=|g=w  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve a2!U9->!  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :F |ll?  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :17Pc\:DS  
　　期初未分配利润 Retained earnings, beginning of the year @A5'vf|2;.  
　　资本公积-股本溢价 Capital surplus - share premium (-no
`j  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve "
t.Jv%0=  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 0P5s'2w  
　　资本公积-股权投资准备 Capital surplus - investment reserve mn].8F  
　　资本公积-拨款转入 Capital surplus - subsidiary x>cl$41!W  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Vktc  
　　资本公积-其他 Capital surplus - others R_4eME2LB  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Hk1[ 0)  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve e9=UTn{!  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve dwpE(G y6c  
　　盈余公积-储备基金 Surplus reserve - reserve fund ;p(I0X  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund b8 ^O"oDrp  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment :>|dE%/e$  
　　主营业务收入 Sales /E39Z*  
　　主营业务成本 Cost of sales :`>$B?x+  
　　主营业务税金及附加 Sales tax ^Q\Hy\  
　　营业费用 Operating expenses AoU
Pq  
　　管理费用 General and administrative expenses Ki\\yK  
　　财务费用 Financial expenses l(y,lK=YP1  
　　投资收益 Investment income 6!`GUU  
　　其他业务收入 Other operating income A_\`Gj!s%  
　　营业外收入 Non-operating income [;Y,nSw  
　　补贴收入 Subsidy income ;/h&40&  
　　其他业务支出 Other operating expenses 0H+!v  
　　营业外支出 Non-operating expenses EY`]""~8v  
　　所得税 Income tax 'ti~TG  
　　直接人工成本差异(direct labor variance) |iA8aHFU  
　　直接材料成本差异(direct material variance) &7 K=  
　　在产品计价(work-in-process costing) ri`;   
　　联产品成本计算(joint products costing) 'ln o#  
　　生产成本汇总程序(accumulation process of procluction cost) *N|ak =  
　　制造费用差异(manufacturing expenses variance) ~n~j2OE  
　　实际成本与估计成本(actual cost and estimated cost) Dr)jB*yK  
　　工资费用分配(salary costs allocation) [[#R ry  
　　成本曲线(cost curve) F%:74.]Y  
　　农业生产成本(agriculture production cost) ^@C/2RX!  
　　原始成本和重置成本(original cost and replacement cost) oF~+L3&X  
　　工程施工成本 LVNA`|>  
　　直接成本与间接成本(direct cost and indirect cost) 2lCgUe) N  
　　可控成本(controllable cost) 1I awi?73  
　　制造费用分配(manufacturing expenses allocation) I&6M{,rnM  
　　理论成本与应用成本(theory cost and practice cost) B'e@RhU;  
　　辅助生产成本分配(auxiliary production cost allocation) TVM19
)9  
　　期间,费用 X<D fzd oI  
　　成本控制程序(procedure of cost control) n
)j0 h-  
　　成本记录(cost entry, cost recorder cost agenda) ICEyz| C  
　　成本计算分批法(job costing method) [}=a6Q>)  
　　成本计算分步法 MtVvi6T  
　　直接人工成本差异(direct labor variance) R.\]JvqO  
　　成本控制方法(cost control method)