[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 [V< 1_zqt  
　　股本 Share capital ,OBQv.D3>a  
　　已归还投资 Investment returned _:,.yRez  
　　利润分配-其他转入 Profit appropriation - other transfer in E\e]K !  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve h=f6~5l5  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +>E5X4JC  
　　利润分配-提取储备基金 Profit appropriation - reserve fund #1l7FT?q  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund !V(`ZH  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund cqg=8$RB  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 8*k oxS  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]IXAucI]  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 0}-#b7eR  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends S
_T  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~|=rwDBZ8l  
　　期初未分配利润 Retained earnings, beginning of the year ,^+#M{Z  
　　资本公积-股本溢价 Capital surplus - share premium ;E2kT GT  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve x(yX0 ,P/7  
　　资本公积-接受现金捐赠 Capital surplus - cash donation (1y='L2rj  
　　资本公积-股权投资准备 Capital surplus - investment reserve zg0%>iqO  
　　资本公积-拨款转入 Capital surplus - subsidiary %QE5<2k  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;z
m ks]  
　　资本公积-其他 Capital surplus - others ris;Iu^v0  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
;Bnr='[  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Rf8:+d[Jj|  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [,\i[[<  
　　盈余公积-储备基金 Surplus reserve - reserve fund 5\+E
HW!o  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6 <r2*`  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment )ys=+Pz  
　　主营业务收入 Sales qV?sg  
　　主营业务成本 Cost of sales wjg}[R@!  
　　主营业务税金及附加 Sales tax :D^Y?  
　　营业费用 Operating expenses johmJLC  
　　管理费用 General and administrative expenses )1BiEK`v  
　　财务费用 Financial expenses $OT}`Te~  
　　投资收益 Investment income x{QBMe`  
　　其他业务收入 Other operating income ,?
#*eJD  
　　营业外收入 Non-operating income 7zi"caY  
　　补贴收入 Subsidy income xtu]F  
　　其他业务支出 Other operating expenses (-#rFO5~l  
　　营业外支出 Non-operating expenses J,`_,T  
　　所得税 Income tax afV P-m4L  
　　直接人工成本差异(direct labor variance) E.U0q
K],  
　　直接材料成本差异(direct material variance) # s,Y% Bce  
　　在产品计价(work-in-process costing) +Gp!cGaAm  
　　联产品成本计算(joint products costing) /W?z0tk`  
　　生产成本汇总程序(accumulation process of procluction cost) B[Ix?V4yy  
　　制造费用差异(manufacturing expenses variance) zv|M*Wu  
　　实际成本与估计成本(actual cost and estimated cost) ,Os7T 1>  
　　工资费用分配(salary costs allocation) &,_?>.\[<  
　　成本曲线(cost curve) B5 tx f.  
　　农业生产成本(agriculture production cost) 7s$6XO!  
　　原始成本和重置成本(original cost and replacement cost) )fy<P;g  
　　工程施工成本 D@}St:m}  
　　直接成本与间接成本(direct cost and indirect cost) Kyyih|{  
　　可控成本(controllable cost) '[n)N@h  
　　制造费用分配(manufacturing expenses allocation) S]5VEn;pV  
　　理论成本与应用成本(theory cost and practice cost) *u<rU,C8  
　　辅助生产成本分配(auxiliary production cost allocation) sio)_8tp  
　　期间,费用 5_PWGaQa  
　　成本控制程序(procedure of cost control) @yCW8]  
　　成本记录(cost entry, cost recorder cost agenda) @
-}D7?  
　　成本计算分批法(job costing method) A4 }JZi6@  
　　成本计算分步法 zuUQ."#i  
　　直接人工成本差异(direct labor variance) DXt]b,  
　　成本控制方法(cost control method)