[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 558V_y:  
　　股本 Share capital ^/>(6>S^M  
　　已归还投资 Investment returned f}ji?p  
　　利润分配-其他转入 Profit appropriation - other transfer in re?,Wext\  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve =o(5_S.u;  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve =ho}oL,ZO  
　　利润分配-提取储备基金 Profit appropriation - reserve fund [!uG1GJ>  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund VcY rK4  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund T*Exs|N2P-  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 4[r0G+  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 'F3f+YD  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
b5I 
I/Y  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [({nj`  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7>0o&  
　　期初未分配利润 Retained earnings, beginning of the year V7Lxfoa4  
　　资本公积-股本溢价 Capital surplus - share premium l/GGCnO/  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve KP^V>9q  
　　资本公积-接受现金捐赠 Capital surplus - cash donation %@aS
e2B  
　　资本公积-股权投资准备 Capital surplus - investment reserve 6I4\q.^qw  
　　资本公积-拨款转入 Capital surplus - subsidiary ,eW%{[g(  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation L|+~"'l  
　　资本公积-其他 Capital surplus - others 3 3x{CY15  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve :{v#'U/^  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Yui3+}Ms  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve orpriO|qD  
　　盈余公积-储备基金 Surplus reserve - reserve fund dr}`H,X"3  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund {hjhL: pg  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment K(rWNO  
　　主营业务收入 Sales 
_ QI\  
　　主营业务成本 Cost of sales BLdvyVFx  
　　主营业务税金及附加 Sales tax ItVWO:x&v  
　　营业费用 Operating expenses 'R
R~7h  
　　管理费用 General and administrative expenses '~<m~UXvD#  
　　财务费用 Financial expenses d#Y^>"|$.  
　　投资收益 Investment income P>C~ i:4n  
　　其他业务收入 Other operating income zp
Zm&WC  
　　营业外收入 Non-operating income DB|Y  
　　补贴收入 Subsidy income @Zu5VpJ  
　　其他业务支出 Other operating expenses w~A{(- dx  
　　营业外支出 Non-operating expenses gQg"j)  
　　所得税 Income tax "@@u3`#  
　　直接人工成本差异(direct labor variance) AaOuL,l  
　　直接材料成本差异(direct material variance) *uf'zQ<9  
　　在产品计价(work-in-process costing) 0
B/,/KX  
　　联产品成本计算(joint products costing) ^7U G$A  
　　生产成本汇总程序(accumulation process of procluction cost) ~O0 $Suv  
　　制造费用差异(manufacturing expenses variance) a=9:[  
　　实际成本与估计成本(actual cost and estimated cost) ay ;S4c/_  
　　工资费用分配(salary costs allocation) pfDc9PMj  
　　成本曲线(cost curve) kk@f L  
　　农业生产成本(agriculture production cost) rC%*$g $  
　　原始成本和重置成本(original cost and replacement cost) C.yQ=\U2  
　　工程施工成本 IGQaDFr  
　　直接成本与间接成本(direct cost and indirect cost) T{.pM4Hd  
　　可控成本(controllable cost)  I<mV+ex  
　　制造费用分配(manufacturing expenses allocation) @[<><uTH  
　　理论成本与应用成本(theory cost and practice cost) dI(@
ZV{  
　　辅助生产成本分配(auxiliary production cost allocation) p!7FpxZY  
　　期间,费用 2g-j.TM  
　　成本控制程序(procedure of cost control) OmpND{w  
　　成本记录(cost entry, cost recorder cost agenda) gnOt+W8  
　　成本计算分批法(job costing method) nbD*x|  
　　成本计算分步法 { ]{/t-=  
　　直接人工成本差异(direct labor variance) VU(v3^1"  
　　成本控制方法(cost control method)