[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 W@yJAQ  
　　股本 Share capital SyA
vKd`g  
　　已归还投资 Investment returned ' V8N  
　　利润分配-其他转入 Profit appropriation - other transfer in [tMZ G%h  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [((; +B  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8$(Dz]v|[&  
　　利润分配-提取储备基金 Profit appropriation - reserve fund _qbIh  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund SQeRSz8bK4  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund AuR$g7z  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Zy|Mz&  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends S1D@vnZ3O\  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve gM [w1^lj  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends mv5n4mav  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares  ;raN  
　　期初未分配利润 Retained earnings, beginning of the year J8Yd1.Qj  
　　资本公积-股本溢价 Capital surplus - share premium
c/_+o;Bc  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve k}KC/d9.z  
　　资本公积-接受现金捐赠 Capital surplus - cash donation W8lx~: v  
　　资本公积-股权投资准备 Capital surplus - investment reserve )lJao  
　　资本公积-拨款转入 Capital surplus - subsidiary ^F:k3,_[  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^(*n]  
　　资本公积-其他 Capital surplus - others _fZZ_0\Q  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 1sPdz L  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve tzy'G"P|  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve vD 5vbl  
　　盈余公积-储备基金 Surplus reserve - reserve fund 6U^\{<h_c  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund zG e'*Qei  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment e" ]2=5g  
　　主营业务收入 Sales 88c<:fK  
　　主营业务成本 Cost of sales ICAH G7,  
　　主营业务税金及附加 Sales tax -=.V '  
　　营业费用 Operating expenses 6sa"O89  
　　管理费用 General and administrative expenses c1%H4j4/  
　　财务费用 Financial expenses lg047K   
　　投资收益 Investment income K\vSB~{[  
　　其他业务收入 Other operating income %Th>C2\  
　　营业外收入 Non-operating income ,;M4jc{  
　　补贴收入 Subsidy income )[
1)$-Ru  
　　其他业务支出 Other operating expenses zni)<fmju  
　　营业外支出 Non-operating expenses z5W@`=D  
　　所得税 Income tax "*,XL uv>  
　　直接人工成本差异(direct labor variance) -{`@=U  
　　直接材料成本差异(direct material variance) 1 { , F
 
　　在产品计价(work-in-process costing) p$ bnK]  
　　联产品成本计算(joint products costing) _gD pKEaY  
　　生产成本汇总程序(accumulation process of procluction cost) JsO *1{6g  
　　制造费用差异(manufacturing expenses variance) U35A X9/  
　　实际成本与估计成本(actual cost and estimated cost) 2< hAa9y  
　　工资费用分配(salary costs allocation) ;(
}V"i7Hu  
　　成本曲线(cost curve) 3_q3Bk  
　　农业生产成本(agriculture production cost) Agrp(i"\@  
　　原始成本和重置成本(original cost and replacement cost) n]dL?BJ  
　　工程施工成本 sl2@umR7%(  
　　直接成本与间接成本(direct cost and indirect cost) $ "Bh]
-  
　　可控成本(controllable cost) 7OjR._@  
　　制造费用分配(manufacturing expenses allocation) =}PdH`S  
　　理论成本与应用成本(theory cost and practice cost) QM?#{%31  
　　辅助生产成本分配(auxiliary production cost allocation) =V"(AuCVE  
　　期间,费用 W d0NT@  
　　成本控制程序(procedure of cost control) b,KcB
Q.  
　　成本记录(cost entry, cost recorder cost agenda) nNXgW  
　　成本计算分批法(job costing method) OM{WI27  
　　成本计算分步法 Qv-@Zt!8  
　　直接人工成本差异(direct labor variance) #[#KL/i)$  
　　成本控制方法(cost control method)