[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 <Kv$3y  
　　股本 Share capital 3uqhYT;  
　　已归还投资 Investment returned EyE#x_A  
　　利润分配-其他转入 Profit appropriation - other transfer in Z)#UCoK!c  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0B]q /G(  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *{
DTxEy  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 0+*NHiH  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0- )K_JV  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund xf]K  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 7#0buXBg  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends V}#X'~Ob  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve (?na|yd  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends W-=6:y#A  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares l4oyF|oJTH  
　　期初未分配利润 Retained earnings, beginning of the year J, 9NVw$  
　　资本公积-股本溢价 Capital surplus - share premium FQDf?d5  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve fORkH^Y(&  
　　资本公积-接受现金捐赠 Capital surplus - cash donation FvxM  
　　资本公积-股权投资准备 Capital surplus - investment reserve `OBzOM  
　　资本公积-拨款转入 Capital surplus - subsidiary 0Ds3 wN z  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation l
<`>  
　　资本公积-其他 Capital surplus - others W&?Qs=@  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve b|d-vnYE  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve y2G Us&09  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?l0Qi  
　　盈余公积-储备基金 Surplus reserve - reserve fund +(3_V$|Dv  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund o8bdL<  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;Y?MbD  
　　主营业务收入 Sales t;e&[eg  
　　主营业务成本 Cost of sales t<!;shH,s  
　　主营业务税金及附加 Sales tax mLX/xM/T?/  
　　营业费用 Operating expenses !*N9PUM  
　　管理费用 General and administrative expenses l#'V SFm&  
　　财务费用 Financial expenses sS>b}u+v#!  
　　投资收益 Investment income 2*|T)OA`m,  
　　其他业务收入 Other operating income hH8&g%{2  
　　营业外收入 Non-operating income Lnr9*dm6q  
　　补贴收入 Subsidy income d~LoHp  
　　其他业务支出 Other operating expenses FlBhCZ|
^  
　　营业外支出 Non-operating expenses o|kykxcq  
　　所得税 Income tax ,@`?I6nKy  
　　直接人工成本差异(direct labor variance) g'(bk@<BP  
　　直接材料成本差异(direct material variance) ?h= n5}Y  
　　在产品计价(work-in-process costing) 4ba*Nc*Yc  
　　联产品成本计算(joint products costing) 2%W;#oi?  
　　生产成本汇总程序(accumulation process of procluction cost) g^'h4qOa  
　　制造费用差异(manufacturing expenses variance) 9P?
0D  
　　实际成本与估计成本(actual cost and estimated cost) 3
5<A:jKS  
　　工资费用分配(salary costs allocation) b(Nv`'O  
　　成本曲线(cost curve) e8F]m`{_"  
　　农业生产成本(agriculture production cost) ;w7mr1  
　　原始成本和重置成本(original cost and replacement cost) >HP `B2Q H  
　　工程施工成本 s,HbW%s  
　　直接成本与间接成本(direct cost and indirect cost) #S}orWj  
　　可控成本(controllable cost) u\]EG{w(  
　　制造费用分配(manufacturing expenses allocation) \Z[
1m[{  
　　理论成本与应用成本(theory cost and practice cost) D|:'|7l W  
　　辅助生产成本分配(auxiliary production cost allocation) YV O$`W^N  
　　期间,费用 v/+ <YU  
　　成本控制程序(procedure of cost control) IOy0WHl|  
　　成本记录(cost entry, cost recorder cost agenda) x'GB#svi  
　　成本计算分批法(job costing method) x< A-Ws{^V  
　　成本计算分步法 A~?M`L>B  
　　直接人工成本差异(direct labor variance) `JySuP2~/  
　　成本控制方法(cost control method)