[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 [nC4/V+-  
　　股本 Share capital  "YD.=s  
　　已归还投资 Investment returned Ki63Ox^O  
　　利润分配-其他转入 Profit appropriation - other transfer in g X8**g'  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve p&m ^
IWD  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8}9Ob~on  
　　利润分配-提取储备基金 Profit appropriation - reserve fund [Q=4P*G}X  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0hb/`[Q  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *H?t;,\  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit a6P !Wzb  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends CY5w $E  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve #9I NX`s-  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends "C& Jwm?  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "s> >V,  
　　期初未分配利润 Retained earnings, beginning of the year !b'IfDp[-!  
　　资本公积-股本溢价 Capital surplus - share premium gDMAc/V`l  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 
+!G4tA$g  
　　资本公积-接受现金捐赠 Capital surplus - cash donation `{%-*f^  
　　资本公积-股权投资准备 Capital surplus - investment reserve 3 ^pYCK%  
　　资本公积-拨款转入 Capital surplus - subsidiary nc -Qz  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation !4_!J (q%  
　　资本公积-其他 Capital surplus - others *qbRP"#[$  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve XS3{R  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve GIK u  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve T4vogoy  
　　盈余公积-储备基金 Surplus reserve - reserve fund Q^vGj</u  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund va@XbUC  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Z%KL[R}^w;  
　　主营业务收入 Sales /^~p~HKtx  
　　主营业务成本 Cost of sales ZHb7+  
　　主营业务税金及附加 Sales tax aQxe)  
　　营业费用 Operating expenses <Ak:8&$O  
　　管理费用 General and administrative expenses sK#H4y+<  
　　财务费用 Financial expenses P`z7@9*j  
　　投资收益 Investment income h<Gypl
G  
　　其他业务收入 Other operating income G]at{(^Vz  
　　营业外收入 Non-operating income hJ<:-u+yk}  
　　补贴收入 Subsidy income k"0%' Y  
　　其他业务支出 Other operating expenses QXsfp  
　　营业外支出 Non-operating expenses w<btv]X1  
　　所得税 Income tax rtcJ=`)0`  
　　直接人工成本差异(direct labor variance) j1W bD7*8  
　　直接材料成本差异(direct material variance) <` #,AVH  
　　在产品计价(work-in-process costing) <xXiJU+  
　　联产品成本计算(joint products costing) >y&[BB7S6  
　　生产成本汇总程序(accumulation process of procluction cost) ;g&7*1E  
　　制造费用差异(manufacturing expenses variance) yY'gx|\  
　　实际成本与估计成本(actual cost and estimated cost) $#F; xys  
　　工资费用分配(salary costs allocation) o.p+j  
　　成本曲线(cost curve) t;
h+Cf4  
　　农业生产成本(agriculture production cost) eB)UXOu1  
　　原始成本和重置成本(original cost and replacement cost) L,f^mX0<  
　　工程施工成本 fF\*v  
　　直接成本与间接成本(direct cost and indirect cost) G[ ,,L  
　　可控成本(controllable cost) /\6}SG;  
　　制造费用分配(manufacturing expenses allocation) *o KgP8CF  
　　理论成本与应用成本(theory cost and practice cost) \MfR #k0  
　　辅助生产成本分配(auxiliary production cost allocation) M4R%Gr,La  
　　期间,费用 unx;m$-c  
　　成本控制程序(procedure of cost control) ?SHc}iaU#  
　　成本记录(cost entry, cost recorder cost agenda) e|S+G6 :O2  
　　成本计算分批法(job costing method) ": mCZUt  
　　成本计算分步法 u!hq
q^1  
　　直接人工成本差异(direct labor variance) `'dX /d  
　　成本控制方法(cost control method)