[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 ,:S#gN{U  
　　股本 Share capital i\xs!QU  
　　已归还投资 Investment returned S>lP?2J  
　　利润分配-其他转入 Profit appropriation - other transfer in z~H1f$ }  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %`Ce#b()'  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (B#FLoK  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 6#=Iv X4  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Q& [!+s:2J  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund  0:{W t  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit c)EYXo  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends o$@/@r  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve g`y9UYeh  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `xM*cJTZ  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares w,1N ;R&  
　　期初未分配利润 Retained earnings, beginning of the year o[;P@F  
　　资本公积-股本溢价 Capital surplus - share premium Y{dSQ|xz^  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve AbNr]w&pXC  
　　资本公积-接受现金捐赠 Capital surplus - cash donation W6?=9].gc  
　　资本公积-股权投资准备 Capital surplus - investment reserve p\zqZ=s  
　　资本公积-拨款转入 Capital surplus - subsidiary c&;" Y{  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation CI*Je
dO]  
　　资本公积-其他 Capital surplus - others S ct  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ?y|&Mz'XJ(  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve w w|fqx?  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9Qyc!s`  
　　盈余公积-储备基金 Surplus reserve - reserve fund zlLZ8b+  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund w5Fk#zJv  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Gs#9'3_U5  
　　主营业务收入 Sales u^Cl s!C  
　　主营业务成本 Cost of sales /l`zZ>  
　　主营业务税金及附加 Sales tax j+!u=E  
　　营业费用 Operating expenses T4x%3-4;  
　　管理费用 General and administrative expenses yBK$2to~  
　　财务费用 Financial expenses 8jCho  
　　投资收益 Investment income c:Cz
u  
　　其他业务收入 Other operating income >s%Db<(P=  
　　营业外收入 Non-operating income :h,}yBJ1L  
　　补贴收入 Subsidy income <.`i,|?MHS  
　　其他业务支出 Other operating expenses :r{-:   
　　营业外支出 Non-operating expenses 8 n[(\f:  
　　所得税 Income tax "OwM' n8  
　　直接人工成本差异(direct labor variance) )d[n-Si  
　　直接材料成本差异(direct material variance) cLyf[z)W  
　　在产品计价(work-in-process costing) G=qlE?j`j  
　　联产品成本计算(joint products costing) '&Ur(axs  
　　生产成本汇总程序(accumulation process of procluction cost) e# Y{YtE  
　　制造费用差异(manufacturing expenses variance)  XY)X-K$  
　　实际成本与估计成本(actual cost and estimated cost) xkf2;  
　　工资费用分配(salary costs allocation) e&ti(Q=  
　　成本曲线(cost curve) cvw1
7j  
　　农业生产成本(agriculture production cost) pI f6RwH}%  
　　原始成本和重置成本(original cost and replacement cost) )4fQ~)  
　　工程施工成本 dr#%~I  
　　直接成本与间接成本(direct cost and indirect cost) *v#V%_o  
　　可控成本(controllable cost) w[a(I}x  
　　制造费用分配(manufacturing expenses allocation) N/>:})dav  
　　理论成本与应用成本(theory cost and practice cost) b4:{PD~Mh  
　　辅助生产成本分配(auxiliary production cost allocation) v$\<L|  
　　期间,费用 ?(zCv9Pg  
　　成本控制程序(procedure of cost control) +hKU]DP2;  
　　成本记录(cost entry, cost recorder cost agenda) m{
$+  
　　成本计算分批法(job costing method) PcbhylKd  
　　成本计算分步法 ;HYEJ3  
　　直接人工成本差异(direct labor variance) m*1  
　　成本控制方法(cost control method)