[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 ^9E(8D D  
　　股本 Share capital a-=apD1RvG  
　　已归还投资 Investment returned |U0@(H  
　　利润分配-其他转入 Profit appropriation - other transfer in 8h2?Q  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve r}bKVne  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve CAO{$<M5m  
　　利润分配-提取储备基金 Profit appropriation - reserve fund IA!Kpg W  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3 g&mND  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ],4LvIPD  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Ss}0.5Bq  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends BW[K/l~"$:  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 548BM^^ "r  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 85]UrwlA4  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |+''d  
　　期初未分配利润 Retained earnings, beginning of the year {F[
Xe_=#"  
　　资本公积-股本溢价 Capital surplus - share premium 'Mtu-\  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve n!nv.-n  
　　资本公积-接受现金捐赠 Capital surplus - cash donation C]cw@
:o%  
　　资本公积-股权投资准备 Capital surplus - investment reserve r8$TT\?~  
　　资本公积-拨款转入 Capital surplus - subsidiary $x*GvI1D  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation #U6qM(J  
　　资本公积-其他 Capital surplus - others [5-5tipvWp  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }+1oD{  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
/;1FZ<zU  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \h4 y,sl  
　　盈余公积-储备基金 Surplus reserve - reserve fund %{"STbO#>  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1g+<`1=KT  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment xOlkG*3c  
　　主营业务收入 Sales t=#)3C`Q}  
　　主营业务成本 Cost of sales n66_#X  
　　主营业务税金及附加 Sales tax AJmzg  
　　营业费用 Operating expenses V"XN(Fd^  
　　管理费用 General and administrative expenses WDq3K/7\  
　　财务费用 Financial expenses xl$ Q
w'  
　　投资收益 Investment income E%N]t} }[  
　　其他业务收入 Other operating income ZWH
`s  
　　营业外收入 Non-operating income C'#:}]@E  
　　补贴收入 Subsidy income b;vO `  
　　其他业务支出 Other operating expenses :C5N(x  
　　营业外支出 Non-operating expenses G 2##M8:U0  
　　所得税 Income tax oZCO$a  
　　直接人工成本差异(direct labor variance) Z"u/8  
　　直接材料成本差异(direct material variance) ;a"Ukh  
　　在产品计价(work-in-process costing) 5o*x?P!$  
　　联产品成本计算(joint products costing) |rQ;|+.  
　　生产成本汇总程序(accumulation process of procluction cost) Wu(GC]lTG  
　　制造费用差异(manufacturing expenses variance) vbp)/I-h  
　　实际成本与估计成本(actual cost and estimated cost) @B6[RZ
R  
　　工资费用分配(salary costs allocation) ;N|6C+y  
　　成本曲线(cost curve) /VQ<}S[k}-  
　　农业生产成本(agriculture production cost) 9viC3bj.o  
　　原始成本和重置成本(original cost and replacement cost) hpU7
 
　　工程施工成本 ]3G2mY;`"%  
　　直接成本与间接成本(direct cost and indirect cost) B4C`3@a  
　　可控成本(controllable cost) 42M3c&@P  
　　制造费用分配(manufacturing expenses allocation) ;_!;D#:  
　　理论成本与应用成本(theory cost and practice cost) lq~n*uwO}t  
　　辅助生产成本分配(auxiliary production cost allocation) U\N`[k.F  
　　期间,费用 !VW#hc\A5  
　　成本控制程序(procedure of cost control) UZ$p wjC  
　　成本记录(cost entry, cost recorder cost agenda) ,aeFEs i  
　　成本计算分批法(job costing method) wC19  
　　成本计算分步法 qluyJp
t  
　　直接人工成本差异(direct labor variance) B!Y;VdX  
　　成本控制方法(cost control method)