[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 n*9nzx#q  
　　股本 Share capital D-e?;<  
　　已归还投资 Investment returned N|/gwcKe  
　　利润分配-其他转入 Profit appropriation - other transfer in Zh_3ydMD1  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve N$u: !  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2s}G6'xE]P  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ^-F#"i|Cn  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund `rV -,-r@  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B_RF)meux  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit x:c'ek  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Yy,XKIqU  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve SAE'y2B*  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ZuKOscVS#T  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :k2J &@8  
　　期初未分配利润 Retained earnings, beginning of the year +}eK8>2  
　　资本公积-股本溢价 Capital surplus - share premium $"va8,  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve fP 3t0cp  
　　资本公积-接受现金捐赠 Capital surplus - cash donation +W8kMuM!  
　　资本公积-股权投资准备 Capital surplus - investment reserve +wZ|g6vMct  
　　资本公积-拨款转入 Capital surplus - subsidiary )S}.QrG  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation (0Jr<16si$  
　　资本公积-其他 Capital surplus - others X_)x Fg'k  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve w|4CBll  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #}Bv/`t  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3N4kW[J2i  
　　盈余公积-储备基金 Surplus reserve - reserve fund (3=bKcD'  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund k#Qjm9V  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Ox@$ }  
　　主营业务收入 Sales 7^1K4%IPl  
　　主营业务成本 Cost of sales 7| `_5e  
　　主营业务税金及附加 Sales tax ZA}!Rzo  
　　营业费用 Operating expenses F2Gg_u@7M  
　　管理费用 General and administrative expenses r4fd@<=g  
　　财务费用 Financial expenses r]Lj@0F>8  
　　投资收益 Investment income iH>b"H>  
　　其他业务收入 Other operating income rS+ >oP}  
　　营业外收入 Non-operating income M XuHA?  
　　补贴收入 Subsidy income w:](F
^<s,  
　　其他业务支出 Other operating expenses
ygd*zy9  
　　营业外支出 Non-operating expenses g!i45]6[Nw  
　　所得税 Income tax 4b}'W}  
　　直接人工成本差异(direct labor variance) c?6(mU\ x  
　　直接材料成本差异(direct material variance) %VE FruM  
　　在产品计价(work-in-process costing) oG-Eac,  
　　联产品成本计算(joint products costing) '-#gQxIpD  
　　生产成本汇总程序(accumulation process of procluction cost) /=QsZ,~xo  
　　制造费用差异(manufacturing expenses variance) 3TN'1D ei  
　　实际成本与估计成本(actual cost and estimated cost) 5!jt^i]O  
　　工资费用分配(salary costs allocation) ;CuL1N#I  
　　成本曲线(cost curve) ]qx!51S  
　　农业生产成本(agriculture production cost) ony;U# ^T  
　　原始成本和重置成本(original cost and replacement cost) AjsjYThV  
　　工程施工成本 5f75r  
　　直接成本与间接成本(direct cost and indirect cost) &E
@mCQ1  
　　可控成本(controllable cost) aHPx'R  
　　制造费用分配(manufacturing expenses allocation) [a.(0YLr'w  
　　理论成本与应用成本(theory cost and practice cost) g@]1H41  
　　辅助生产成本分配(auxiliary production cost allocation) \*pS4vy5x  
　　期间,费用 '1zC|:,  
　　成本控制程序(procedure of cost control) DLO#_t^v.  
　　成本记录(cost entry, cost recorder cost agenda) fT=ZiHJ3Gu  
　　成本计算分批法(job costing method) B5_QH8kt7  
　　成本计算分步法 ES#q/yab5  
　　直接人工成本差异(direct labor variance) r l;Y7
l  
　　成本控制方法(cost control method)