[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 ?0%yDq1_  
　　股本 Share capital oyQp"'|N  
　　已归还投资 Investment returned /%E X4 W  
　　利润分配-其他转入 Profit appropriation - other transfer in +!dW Q=W  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [LDV*79Z  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve '&?OhSe
N  
　　利润分配-提取储备基金 Profit appropriation - reserve fund OhC%5=a7
 
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 7 &y'\  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund q~*9A-MH  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit {Kn:>l$*7  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends W_w^"'  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve OEz'&))J  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends FsZW,  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares  4x.1J  
　　期初未分配利润 Retained earnings, beginning of the year nVkPYeeT  
　　资本公积-股本溢价 Capital surplus - share premium q)Qd+:a7{  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve gIGyY7{(s8  
　　资本公积-接受现金捐赠 Capital surplus - cash donation }.j<kmd  
　　资本公积-股权投资准备 Capital surplus - investment reserve drr W?U  
　　资本公积-拨款转入 Capital surplus - subsidiary Q8]lz}  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation T(Q(7  
　　资本公积-其他 Capital surplus - others
M4MO)MYJ  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ={HYwP;  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve d
Mo456L  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `:=af[n   
　　盈余公积-储备基金 Surplus reserve - reserve fund xa 7~{ E,  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund X~m*`UH  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment fk*$}f  
　　主营业务收入 Sales ="~yD[S  
　　主营业务成本 Cost of sales 1N8:,bpsT  
　　主营业务税金及附加 Sales tax lB7 V4  
　　营业费用 Operating expenses 7w}PYp1Z'~  
　　管理费用 General and administrative expenses nT(Lh/  
　　财务费用 Financial expenses _J|cJ %F>%  
　　投资收益 Investment income N*Is_V\R  
　　其他业务收入 Other operating income F 7v 1rf]  
　　营业外收入 Non-operating income ssf.ef$   
　　补贴收入 Subsidy income n U0  
　　其他业务支出 Other operating expenses >bgx o<  
　　营业外支出 Non-operating expenses PWavq?SR  
　　所得税 Income tax w;e42.\  
　　直接人工成本差异(direct labor variance) vvWje:H  
　　直接材料成本差异(direct material variance) M/!5r  
　　在产品计价(work-in-process costing) G54,`uz2  
　　联产品成本计算(joint products costing) @;^7kt  
　　生产成本汇总程序(accumulation process of procluction cost) #CRAQ#:45(  
　　制造费用差异(manufacturing expenses variance) 8-f
2$  
　　实际成本与估计成本(actual cost and estimated cost) pn5A6 #  
　　工资费用分配(salary costs allocation) !YM;5vte+  
　　成本曲线(cost curve) \Z?.Po`!j  
　　农业生产成本(agriculture production cost) {pzu1*  
　　原始成本和重置成本(original cost and replacement cost) $|0?$U7!  
　　工程施工成本 D@-'<0=  
　　直接成本与间接成本(direct cost and indirect cost) \A~r~  
　　可控成本(controllable cost) 0 It[Pa qG  
　　制造费用分配(manufacturing expenses allocation) |._9;T-Yde  
　　理论成本与应用成本(theory cost and practice cost) G1:*F8q  
　　辅助生产成本分配(auxiliary production cost allocation) ;!k{{Xndd  
　　期间,费用 f:w#r.]
 
　　成本控制程序(procedure of cost control) >Rnj6A|Q  
　　成本记录(cost entry, cost recorder cost agenda) 1u%e7  
　　成本计算分批法(job costing method) Ao2m"ym  
　　成本计算分步法 lZ \Si  
　　直接人工成本差异(direct labor variance) G$P|F6  
　　成本控制方法(cost control method)