[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 O},}-% G  
　　股本 Share capital B|m)V9A%-  
　　已归还投资 Investment returned s|\)
Y*B`  
　　利润分配-其他转入 Profit appropriation - other transfer in .OdtM Xy  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve xO|r<R7d7  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve s+:|b~  
　　利润分配-提取储备基金 Profit appropriation - reserve fund l5D)UO  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~P|;Y<?3  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund nXT`7  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit gH//@`6  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends f"s_dR  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve {;{U@Z  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends VM$n|[C~  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares t'U=K>7  
　　期初未分配利润 Retained earnings, beginning of the year JX&
U?Z  
　　资本公积-股本溢价 Capital surplus - share premium Rzd`MIHDp  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %n|  
　　资本公积-接受现金捐赠 Capital surplus - cash donation w~@"r#-  
　　资本公积-股权投资准备 Capital surplus - investment reserve i(.e=  
　　资本公积-拨款转入 Capital surplus - subsidiary EJn]C=_(  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ja6KO2}p  
　　资本公积-其他 Capital surplus - others sa'1hX^@  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve gKh*q.  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve d6MWgg  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve QoYEWXT|g  
　　盈余公积-储备基金 Surplus reserve - reserve fund Wj.t4XG!  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund }y6|H,t9  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment &l+Qn'N  
　　主营业务收入 Sales U<'N=#A J  
　　主营业务成本 Cost of sales @_do<'a  
　　主营业务税金及附加 Sales tax JVoC2Z<  
　　营业费用 Operating expenses uU^DYgs  
　　管理费用 General and administrative expenses "W(D0oy  
　　财务费用 Financial expenses 'C5id7O&  
　　投资收益 Investment income E&8Nh J  
　　其他业务收入 Other operating income :SaZhY  
　　营业外收入 Non-operating income nI3p`N8j*  
　　补贴收入 Subsidy income 27!FB@k-  
　　其他业务支出 Other operating expenses cy^=!EfA  
　　营业外支出 Non-operating expenses k-ZO/yPo  
　　所得税 Income tax \WiCI:  
　　直接人工成本差异(direct labor variance) /"e@rnn  
　　直接材料成本差异(direct material variance) 0z/*JVka  
　　在产品计价(work-in-process costing) PaKa 
bPY  
　　联产品成本计算(joint products costing) T 6D+@i  
　　生产成本汇总程序(accumulation process of procluction cost) I~6) Gk&  
　　制造费用差异(manufacturing expenses variance) 2^B_iyF;  
　　实际成本与估计成本(actual cost and estimated cost) > 'R{,1# U  
　　工资费用分配(salary costs allocation) j-9)Sijj{  
　　成本曲线(cost curve) #&.Znk:@.f  
　　农业生产成本(agriculture production cost) {8.Zb NEJ  
　　原始成本和重置成本(original cost and replacement cost) M8-8T  
　　工程施工成本 ^os_j39N9  
　　直接成本与间接成本(direct cost and indirect cost) as@8L|i*  
　　可控成本(controllable cost) dq
B,i9--  
　　制造费用分配(manufacturing expenses allocation) E`j' <#V!  
　　理论成本与应用成本(theory cost and practice cost) $+80V{J#  
　　辅助生产成本分配(auxiliary production cost allocation) ^0zfQu+!  
　　期间,费用 =K: [26  
　　成本控制程序(procedure of cost control) q|ce7HnK  
　　成本记录(cost entry, cost recorder cost agenda) y7+@  v'  
　　成本计算分批法(job costing method) jj`# ;Y  
　　成本计算分步法 f9#zV2ke]  
　　直接人工成本差异(direct labor variance) & R_?6*n  
　　成本控制方法(cost control method)