[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 o8.KakrPP  
　　股本 Share capital B>*zQb2:  
　　已归还投资 Investment returned AHc:6v^  
　　利润分配-其他转入 Profit appropriation - other transfer in bO>q`%&  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :2iNw>z1  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve T_|%nF-+  
　　利润分配-提取储备基金 Profit appropriation - reserve fund >Lx,<sE  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~+}w>jIm{|  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund k'E3{8<!  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit :0x,%V74_!  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Yb\t0:_  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve oa$-o/DhB  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [Hw  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Md(AqaA  
　　期初未分配利润 Retained earnings, beginning of the year u9My.u@-*%  
　　资本公积-股本溢价 Capital surplus - share premium 2K4Jkyi  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =B<>H$  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 9J h"1i>x2  
　　资本公积-股权投资准备 Capital surplus - investment reserve 'g.9 goQ  
　　资本公积-拨款转入 Capital surplus - subsidiary 8+K=3=05#U  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation a~E@scD  
　　资本公积-其他 Capital surplus - others $mOVo'2  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ivDmPHj{  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve k=1([x  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ms2y[b  
　　盈余公积-储备基金 Surplus reserve - reserve fund jA_wOR7$  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?,
uTH 4  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment I[,tf!  
　　主营业务收入 Sales \^a(B{   
　　主营业务成本 Cost of sales 2(M^8Bl  
　　主营业务税金及附加 Sales tax r8>(ayJ,  
　　营业费用 Operating expenses =<Q_&_.60  
　　管理费用 General and administrative expenses ap;?[B~Ga  
　　财务费用 Financial expenses TP7'tb  
　　投资收益 Investment income XCr\Y`,Z@  
　　其他业务收入 Other operating income X^;[X~
g  
　　营业外收入 Non-operating income </! `m8\  
　　补贴收入 Subsidy income /orpQ UHA  
　　其他业务支出 Other operating expenses vU,AOK[l{  
　　营业外支出 Non-operating expenses +TzZ   
　　所得税 Income tax WeyH;P=  
　　直接人工成本差异(direct labor variance) "c5C0 pK0  
　　直接材料成本差异(direct material variance) V@krw"vW  
　　在产品计价(work-in-process costing) o zg%-  
　　联产品成本计算(joint products costing) 0kC}qru'  
　　生产成本汇总程序(accumulation process of procluction cost) >Y,
3EI\  
　　制造费用差异(manufacturing expenses variance) y.,S}7l:
 
　　实际成本与估计成本(actual cost and estimated cost) lO=+V 6  
　　工资费用分配(salary costs allocation) T,N"8N{K"  
　　成本曲线(cost curve) W=b<"z]RE  
　　农业生产成本(agriculture production cost) .G-F5`2I  
　　原始成本和重置成本(original cost and replacement cost) :sO^b*e /  
　　工程施工成本 )Dn~e#  
　　直接成本与间接成本(direct cost and indirect cost) 5'iJN$7  
　　可控成本(controllable cost) d'j8P  
　　制造费用分配(manufacturing expenses allocation) YdsY2  
　　理论成本与应用成本(theory cost and practice cost) [4qCW{x._  
　　辅助生产成本分配(auxiliary production cost allocation) 81?7u!=ic+  
　　期间,费用 1K(a=o[Ce  
　　成本控制程序(procedure of cost control) UrAg*v!Qy  
　　成本记录(cost entry, cost recorder cost agenda) fDe4 [QQ8  
　　成本计算分批法(job costing method) i>=d7'oR  
　　成本计算分步法 :(IPrQ  
　　直接人工成本差异(direct labor variance) "mT95x\NA\  
　　成本控制方法(cost control method)