[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 ?GW}:'z  
　　股本 Share capital uL^`uI#I  
　　已归还投资 Investment returned n|KYcU#  
　　利润分配-其他转入 Profit appropriation - other transfer in (NN;1{DB8  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /'b7q y  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve FZLx.3k4  
　　利润分配-提取储备基金 Profit appropriation - reserve fund UM<s#t`\3  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund TQ5kM  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund m;t&P58f  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit K9y~  e  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends qI${7  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve M|fV7g  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends BRM!g9  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |qz%6w=  
　　期初未分配利润 Retained earnings, beginning of the year k+vfZ9bD(J  
　　资本公积-股本溢价 Capital surplus - share premium XUD Ztxa  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve EdkIT|c{  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ;47z.i&T  
　　资本公积-股权投资准备 Capital surplus - investment reserve q6<P\CSHy<  
　　资本公积-拨款转入 Capital surplus - subsidiary
76KNgV)3  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation e`OQ6|.k8  
　　资本公积-其他 Capital surplus - others bdG@%K',  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve mCG&=Fx  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]}p<P):hO  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve P{yb%@I~J  
　　盈余公积-储备基金 Surplus reserve - reserve fund m^=El7+  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund RB BmGZ  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment (z?j{J  
　　主营业务收入 Sales )^+hm+27v  
　　主营业务成本 Cost of sales 4 Tw~4b  
　　主营业务税金及附加 Sales tax ic"8'Rwb  
　　营业费用 Operating expenses K1Uq`TJ  
　　管理费用 General and administrative expenses x0:BxRx*  
　　财务费用 Financial expenses }lT;?|n:h  
　　投资收益 Investment income _(I6o  
　　其他业务收入 Other operating income Hmt2~>FI[  
　　营业外收入 Non-operating income 0!7p5  
　　补贴收入 Subsidy income j<k6z  
　　其他业务支出 Other operating expenses v"Ax'()  
　　营业外支出 Non-operating expenses ,wXmJ)/WZ  
　　所得税 Income tax YRFz]  
　　直接人工成本差异(direct labor variance) / *PHX@  
　　直接材料成本差异(direct material variance) zn7)>cQ905  
　　在产品计价(work-in-process costing) )%3T1 D/  
　　联产品成本计算(joint products costing) k~ByICE  
　　生产成本汇总程序(accumulation process of procluction cost) _53~D=  
　　制造费用差异(manufacturing expenses variance) /-G_0A2wF  
　　实际成本与估计成本(actual cost and estimated cost) >#k-
~|w  
　　工资费用分配(salary costs allocation) [uLsM<C  
　　成本曲线(cost curve) XmwAYf  
　　农业生产成本(agriculture production cost) ~BX=n9  
　　原始成本和重置成本(original cost and replacement cost) L+(ng  
　　工程施工成本 PP>6  
　　直接成本与间接成本(direct cost and indirect cost) j49Uj}:j  
　　可控成本(controllable cost) v8j3 K  
　　制造费用分配(manufacturing expenses allocation) nSC2wTH!1  
　　理论成本与应用成本(theory cost and practice cost) }v4dOGc?  
　　辅助生产成本分配(auxiliary production cost allocation) q! ?*M?Oz  
　　期间,费用 g\ vT7x  
　　成本控制程序(procedure of cost control) +
yHz7^6-5  
　　成本记录(cost entry, cost recorder cost agenda) ?%
}!_F`h%  
　　成本计算分批法(job costing method) qc5[e  
　　成本计算分步法 G3%Ju=  
　　直接人工成本差异(direct labor variance) =I)43ahd  
　　成本控制方法(cost control method)