[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 6 <r2*`  
　　股本 Share capital s9:%s*$u  
　　已归还投资 Investment returned Lkp&;+  
　　利润分配-其他转入 Profit appropriation - other transfer in wV %8v\  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :D^Y?  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]g7HEB.Y  
　　利润分配-提取储备基金 Profit appropriation - reserve fund $*aE$O6l  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {SH qW5VX  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund x{QBMe`  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit IPkA7VhFF  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7zi"caY  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve xtu]F  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ){jqfkL  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ][rTQt m  
　　期初未分配利润 Retained earnings, beginning of the year haik  
　　资本公积-股本溢价 Capital surplus - share premium E.U0q
K],  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve # s,Y% Bce  
　　资本公积-接受现金捐赠 Capital surplus - cash donation $ #t|(\  
　　资本公积-股权投资准备 Capital surplus - investment reserve &:C{
/QnA  
　　资本公积-拨款转入 Capital surplus - subsidiary <Q\H
  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation K#iK6)tS  
　　资本公积-其他 Capital surplus - others +0dQORo  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Yo@m50s$  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve f^ywW[dF  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve +H?<}N*T  
　　盈余公积-储备基金 Surplus reserve - reserve fund *+NZQjl'  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~t$mw,  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment PGMv(}%;  
　　主营业务收入 Sales 3[,wM
y"  
　　主营业务成本 Cost of sales u% r!?-z  
　　主营业务税金及附加 Sales tax #efqG =q  
　　营业费用 Operating expenses q!9^#c  
　　管理费用 General and administrative expenses }=xI3;7  
　　财务费用 Financial expenses s&Z35IM8|  
　　投资收益 Investment income P7c ge  
　　其他业务收入 Other operating income $8EV, 9^U  
　　营业外收入 Non-operating income 4LJ]l:m  
　　补贴收入 Subsidy income Vx}Yl&*D  
　　其他业务支出 Other operating expenses CL EpB2_  
　　营业外支出 Non-operating expenses rO5u~"v]  
　　所得税 Income tax D l4d'&!  
　　直接人工成本差异(direct labor variance) 2Ti" s-  
　　直接材料成本差异(direct material variance) J&n ^y  
　　在产品计价(work-in-process costing) Y>(ZsHu  
　　联产品成本计算(joint products costing) HDa~7wE  
　　生产成本汇总程序(accumulation process of procluction cost) /0Rt+`  
　　制造费用差异(manufacturing expenses variance) Kp$_0
 
　　实际成本与估计成本(actual cost and estimated cost) g&|4  
　　工资费用分配(salary costs allocation) d*]Dv,#X  
　　成本曲线(cost curve) y *y`t6D  
　　农业生产成本(agriculture production cost) 9"[!EKW  
　　原始成本和重置成本(original cost and replacement cost) 87&KQ_  
　　工程施工成本 M-}j9,oR`  
　　直接成本与间接成本(direct cost and indirect cost) ',L{CQA?c  
　　可控成本(controllable cost) kQqBHA  
　　制造费用分配(manufacturing expenses allocation) )[e%wPu4e  
　　理论成本与应用成本(theory cost and practice cost) oqm  
　　辅助生产成本分配(auxiliary production cost allocation) k'6<jEbk  
　　期间,费用 r'Hy}HWuF  
　　成本控制程序(procedure of cost control) E`A<]dAoK  
　　成本记录(cost entry, cost recorder cost agenda) R-=_z6<  
　　成本计算分批法(job costing method) R>/QARX  
　　成本计算分步法 \[@Q}k[  
　　直接人工成本差异(direct labor variance) CsJ)Z%4_  
　　成本控制方法(cost control method)