[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 a50{gb#  
　　股本 Share capital I#S6k%-'  
　　已归还投资 Investment returned D 7H$!(F>  
　　利润分配-其他转入 Profit appropriation - other transfer in 31YzTbl[H  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve K-_e' )22.  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve i':<Ro  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 'ei9* 4y  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ZZFa<AK4  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund cy/;qd+!M  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit `<Zp!Hl(j  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends yZA}WTGe  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 3Xf}vdgdM$  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends LfrS:g  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares \\x``*  
　　期初未分配利润 Retained earnings, beginning of the year `Nu3s<O7CF  
　　资本公积-股本溢价 Capital surplus - share premium kY4riZnm  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve `;4zIBJ  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ?OvtR:hC  
　　资本公积-股权投资准备 Capital surplus - investment reserve aeE9dV~  
　　资本公积-拨款转入 Capital surplus - subsidiary *wyaBV?*K  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Al' sY
^B  
　　资本公积-其他 Capital surplus - others QSEf  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 1|n,s-  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve !lL21C6g+  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ],&WA?>G  
　　盈余公积-储备基金 Surplus reserve - reserve fund xC!,v 0&  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund EQz`o+  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment FrB}2  
　　主营业务收入 Sales +:wOzTU N  
　　主营业务成本 Cost of sales i4v7x;m_p  
　　主营业务税金及附加 Sales tax SgFyv<6>:  
　　营业费用 Operating expenses HDA!;&NRS  
　　管理费用 General and administrative expenses &d9tR\}  
　　财务费用 Financial expenses <+" Jh_N#  
　　投资收益 Investment income KS1Z&~4  
　　其他业务收入 Other operating income ezCsbV;. [  
　　营业外收入 Non-operating income do7 [Nj  
　　补贴收入 Subsidy income :kflq  
　　其他业务支出 Other operating expenses L&Bc-kMH  
　　营业外支出 Non-operating expenses B {f&'1pp/  
　　所得税 Income tax C-m OtI  
　　直接人工成本差异(direct labor variance)  ]6W#P7  
　　直接材料成本差异(direct material variance) $ ;~G  
　　在产品计价(work-in-process costing) q A#!3<  
　　联产品成本计算(joint products costing) XNf%
vC>  
　　生产成本汇总程序(accumulation process of procluction cost) 4=>/x90y  
　　制造费用差异(manufacturing expenses variance) X9#Od9cNaC  
　　实际成本与估计成本(actual cost and estimated cost) kiZA$:V8  
　　工资费用分配(salary costs allocation) w,;CrW T2t  
　　成本曲线(cost curve) *pyi;  
　　农业生产成本(agriculture production cost) 2zh?]if  
　　原始成本和重置成本(original cost and replacement cost) %#yC
p2  
　　工程施工成本 6#K1LY5}  
　　直接成本与间接成本(direct cost and indirect cost) ke
2'?, f  
　　可控成本(controllable cost) 8@|+-)t  
　　制造费用分配(manufacturing expenses allocation) |wKZ-6  
　　理论成本与应用成本(theory cost and practice cost) y x4B!U  
　　辅助生产成本分配(auxiliary production cost allocation) j$n[;\]n  
　　期间,费用 ;Q:^|Fw!F  
　　成本控制程序(procedure of cost control) ~aNK)<Fznd  
　　成本记录(cost entry, cost recorder cost agenda) k6QQoLb$V  
　　成本计算分批法(job costing method) 
Txj%o5G  
　　成本计算分步法 e$45OL  
　　直接人工成本差异(direct labor variance) mH}/QfUlq  
　　成本控制方法(cost control method)