[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 >'aG/(  
　　股本 Share capital mPs%ZC  
　　已归还投资 Investment returned *%X6F~h(u  
　　利润分配-其他转入 Profit appropriation - other transfer in (@)2PO/  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve K/vxzHSl  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve O`i)?BC  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 4D^ M<Xn  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6| *(dE2x(  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $A;7Em  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit P>*Fj4Z~  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 48tcgFg[  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =[]x\&@t  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?}'N_n
ys  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7 9Qc`3a  
　　期初未分配利润 Retained earnings, beginning of the year E?Zb~xk  
　　资本公积-股本溢价 Capital surplus - share premium #puQi  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve h@*lWi2K7  
　　资本公积-接受现金捐赠 Capital surplus - cash donation & u$(NbK  
　　资本公积-股权投资准备 Capital surplus - investment reserve _1>SG2h{fV  
　　资本公积-拨款转入 Capital surplus - subsidiary #K=b%;>  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation xwPI  
　　资本公积-其他 Capital surplus - others
PXw| L  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve (U|)xA]y!  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8P,l>HA  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve AL>c:K)qO  
　　盈余公积-储备基金 Surplus reserve - reserve fund fy&#M3UA\U  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Ci~f#{  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment U/ ?F:QD4  
　　主营业务收入 Sales [IiwNqZ[~  
　　主营业务成本 Cost of sales +J|+es  
　　主营业务税金及附加 Sales tax 5;W\2yj
 
　　营业费用 Operating expenses Q |
 
　　管理费用 General and administrative expenses 7\ mDBG  
　　财务费用 Financial expenses w#*/y?"D  
　　投资收益 Investment income M_k`%o  
　　其他业务收入 Other operating income gaQ[3g  
　　营业外收入 Non-operating income 807al^s x  
　　补贴收入 Subsidy income :qxm !P  
　　其他业务支出 Other operating expenses HHz;0V4w
?  
　　营业外支出 Non-operating expenses A9 U5,mOz  
　　所得税 Income tax r0>q%eM8  
　　直接人工成本差异(direct labor variance) wGg0hL  
　　直接材料成本差异(direct material variance) =0,|/1~  
　　在产品计价(work-in-process costing) *kP;{Cb`  
　　联产品成本计算(joint products costing) wHx}U M"  
　　生产成本汇总程序(accumulation process of procluction cost)
R7lYu\mA  
　　制造费用差异(manufacturing expenses variance) ]k[x9,IU\y  
　　实际成本与估计成本(actual cost and estimated cost) Hi^ 35  
　　工资费用分配(salary costs allocation) rwy+~  
　　成本曲线(cost curve) P{?;T5ap6  
　　农业生产成本(agriculture production cost) <mL%P`Jj  
　　原始成本和重置成本(original cost and replacement cost) BU`ckK
\(  
　　工程施工成本 8qn 9|  
　　直接成本与间接成本(direct cost and indirect cost) j(j#0dXLh  
　　可控成本(controllable cost) w4UD/zO  
　　制造费用分配(manufacturing expenses allocation) wfE^Sb3  
　　理论成本与应用成本(theory cost and practice cost) 13H;p[$  
　　辅助生产成本分配(auxiliary production cost allocation) gNqAj# m  
　　期间,费用 $]C=qM28-  
　　成本控制程序(procedure of cost control) FC{})|yh }  
　　成本记录(cost entry, cost recorder cost agenda) 69>/@<   
　　成本计算分批法(job costing method) PSPTL3_~  
　　成本计算分步法 C,fY.CeI  
　　直接人工成本差异(direct labor variance) J,??x0GDx,  
　　成本控制方法(cost control method)