[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 ?d -$lI  
　　股本 Share capital |^ao,3h#  
　　已归还投资 Investment returned oM@X)6P_  
　　利润分配-其他转入 Profit appropriation - other transfer in |Q'l&Gt6  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve zLs[vg.(  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve H@uCbT  
　　利润分配-提取储备基金 Profit appropriation - reserve fund S'I{'jP5  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {ER%r'(4Z  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ;!CYp; _  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit `z=I}6){  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends #NAlje(7  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -1Luyuy/`  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \gh`PS-B  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _%)v 9}D  
　　期初未分配利润 Retained earnings, beginning of the year !zw)! rV=  
　　资本公积-股本溢价 Capital surplus - share premium 8%UI<I,  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve y<G@7?  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 1|L3} 2  
　　资本公积-股权投资准备 Capital surplus - investment reserve :(,Eq?
  
　　资本公积-拨款转入 Capital surplus - subsidiary ugM,wT&~Y  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation XeaO,P  
　　资本公积-其他 Capital surplus - others aqjS5!qh  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2/9P&c-rp  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve EH'?wh|Yp  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve X^PR];V:$  
　　盈余公积-储备基金 Surplus reserve - reserve fund QOECpk-  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund m,e@bJ -  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5N:THvh6o  
　　主营业务收入 Sales p",HF%  
　　主营业务成本 Cost of sales |(e`V  
　　主营业务税金及附加 Sales tax 8 0>qqz  
　　营业费用 Operating expenses UQwLAXs  
　　管理费用 General and administrative expenses ^AWM/aY  
　　财务费用 Financial expenses =H_|007C  
　　投资收益 Investment income xud  
　　其他业务收入 Other operating income Z#wmEc.}C  
　　营业外收入 Non-operating income silTL_$  
　　补贴收入 Subsidy income N/A.1W  
　　其他业务支出 Other operating expenses Y&O<A8=8  
　　营业外支出 Non-operating expenses $Nr :YI  
　　所得税 Income tax :@TfhQV_=Q  
　　直接人工成本差异(direct labor variance) 1*eWo~G  
　　直接材料成本差异(direct material variance) (;o,t?:d  
　　在产品计价(work-in-process costing) 7XE/bhe%S  
　　联产品成本计算(joint products costing) xzFV]  
　　生产成本汇总程序(accumulation process of procluction cost) Hnwir!=7  
　　制造费用差异(manufacturing expenses variance) ;r[@;2p*(  
　　实际成本与估计成本(actual cost and estimated cost) 8v6YOG"b q  
　　工资费用分配(salary costs allocation) Q(-:)3g[aL  
　　成本曲线(cost curve) %f.(^<Gu  
　　农业生产成本(agriculture production cost) nn@"68]g  
　　原始成本和重置成本(original cost and replacement cost) T!uK_  
　　工程施工成本 zof>S>5>R7  
　　直接成本与间接成本(direct cost and indirect cost) TxYxB1C)  
　　可控成本(controllable cost) 9-DDly [)4  
　　制造费用分配(manufacturing expenses allocation) Kc=&jCn  
　　理论成本与应用成本(theory cost and practice cost) @0q%&v0  
　　辅助生产成本分配(auxiliary production cost allocation) +_gPZFpbx  
　　期间,费用 S1pikwB  
　　成本控制程序(procedure of cost control) ,TTt<&c  
　　成本记录(cost entry, cost recorder cost agenda) {]~b^=qE$  
　　成本计算分批法(job costing method) *yqEl O  
　　成本计算分步法 ;T!mNKl  
　　直接人工成本差异(direct labor variance) N(v<*jn  
　　成本控制方法(cost control method)