[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 0eq="|n^|  
　　股本 Share capital B4AV ubMbe  
　　已归还投资 Investment returned x,YC/J  
　　利润分配-其他转入 Profit appropriation - other transfer in YCod\}
3  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Q?Vq/3K;  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve [ L% -lJ  
　　利润分配-提取储备基金 Profit appropriation - reserve fund {8D`A;KD  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund >?s [g)np  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (xw)pR  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ~i 'Ib_%h  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends $(pzh :|  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve <A?- *
 
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Ft)7Wx" S  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares B|E4(,]^  
　　期初未分配利润 Retained earnings, beginning of the year o/273I  
　　资本公积-股本溢价 Capital surplus - share premium t|q@~B :  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve K?0f)@\nx  
　　资本公积-接受现金捐赠 Capital surplus - cash donation L+y}hb r
 
　　资本公积-股权投资准备 Capital surplus - investment reserve -[A4B)  
　　资本公积-拨款转入 Capital surplus - subsidiary M:V'vme)+  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 0NlC|5ma)  
　　资本公积-其他 Capital surplus - others ?m5@ 635  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Htd-E^/
 
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve A*tG[)  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve yT<6b)&*&
 
　　盈余公积-储备基金 Surplus reserve - reserve fund `7<4]#b^o  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 5tUp[/]pl  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment &u) R+7bl,  
　　主营业务收入 Sales BUR96YN.  
　　主营业务成本 Cost of sales ;]AJ_h(<`  
　　主营业务税金及附加 Sales tax {RFpTh7f:  
　　营业费用 Operating expenses =\mAvVe  
　　管理费用 General and administrative expenses nojJGeW%  
　　财务费用 Financial expenses fWo}gH~  
　　投资收益 Investment income L{_Q%!h3]  
　　其他业务收入 Other operating income Gs^hqT;h  
　　营业外收入 Non-operating income @H%)!f]zWt  
　　补贴收入 Subsidy income i?" ~g!A  
　　其他业务支出 Other operating expenses ;{mKt%
#  
　　营业外支出 Non-operating expenses F)
dJws7-  
　　所得税 Income tax 67Z@Hg  
　　直接人工成本差异(direct labor variance) +>BLox6  
　　直接材料成本差异(direct material variance) -Lh\]  
　　在产品计价(work-in-process costing) G&qO{" Js  
　　联产品成本计算(joint products costing) r(=
 
　　生产成本汇总程序(accumulation process of procluction cost) +o+e*B7Eh  
　　制造费用差异(manufacturing expenses variance) LLE\;,bv  
　　实际成本与估计成本(actual cost and estimated cost) QN`K|,}H^  
　　工资费用分配(salary costs allocation) XV)<Oavs  
　　成本曲线(cost curve) 9z>I&vcX  
　　农业生产成本(agriculture production cost) hgt@Mb
  
　　原始成本和重置成本(original cost and replacement cost) #O3Y#2lI  
　　工程施工成本 ^5j+O.zgN  
　　直接成本与间接成本(direct cost and indirect cost) -E, d)O`;$  
　　可控成本(controllable cost) -3-*T)  
　　制造费用分配(manufacturing expenses allocation) \*] l'>x1  
　　理论成本与应用成本(theory cost and practice cost) L9(mY `d>"  
　　辅助生产成本分配(auxiliary production cost allocation) _}8hEv  
　　期间,费用 >TZ 'V,  
　　成本控制程序(procedure of cost control) uL!QeY>k\  
　　成本记录(cost entry, cost recorder cost agenda) 2>%
|PQ  
　　成本计算分批法(job costing method) z4GcS/3K  
　　成本计算分步法 KVQ^-^  
　　直接人工成本差异(direct labor variance) OR84/^>  
　　成本控制方法(cost control method)