[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 DV?c%z`YO  
　　股本 Share capital to_dNJbv  
　　已归还投资 Investment returned V@z/%=PJ  
　　利润分配-其他转入 Profit appropriation - other transfer in .j)DE}[q>  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve JC$_Pg
!  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve H_8PK$c;  
　　利润分配-提取储备基金 Profit appropriation - reserve fund @~=d4Wj6  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :Eg4^,QX  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund V@G|2ZI  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ;)f,A)(Z  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends rx#GrV*y  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve R-iWbLD  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends dZkKAK:v  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares UY *Z`$  
　　期初未分配利润 Retained earnings, beginning of the year {6)H.vpP  
　　资本公积-股本溢价 Capital surplus - share premium y9i+EV  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;&w_.j*Is  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 9O&MsTmg$  
　　资本公积-股权投资准备 Capital surplus - investment reserve UBnHtsM  
　　资本公积-拨款转入 Capital surplus - subsidiary {^:i}4ZRl  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Lrt~Q:z2u  
　　资本公积-其他 Capital surplus - others _!Z}HCk  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Y,4?>:39J  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve A$zC$9{0I  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ucLh|}jJ5  
　　盈余公积-储备基金 Surplus reserve - reserve fund bV)h\:oC  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0x,4H30t(  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment }v F=XA  
　　主营业务收入 Sales U6nC <3f F  
　　主营业务成本 Cost of sales Hnvs{KC`  
　　主营业务税金及附加 Sales tax ?[5_/0L,=  
　　营业费用 Operating expenses cKwmtmwB  
　　管理费用 General and administrative expenses Q;z'"P   
　　财务费用 Financial expenses WR*<|  
　　投资收益 Investment income ` gor  
　　其他业务收入 Other operating income sPX~>8}|VP  
　　营业外收入 Non-operating income kQ6YQsJ.*  
　　补贴收入 Subsidy income S U P  
　　其他业务支出 Other operating expenses XPi5E"  
　　营业外支出 Non-operating expenses Jj1lAg0  
　　所得税 Income tax dlV HyCW  
　　直接人工成本差异(direct labor variance) |JUAR{  
　　直接材料成本差异(direct material variance) )4w3$Q  
　　在产品计价(work-in-process costing) ,UT :wpc^i  
　　联产品成本计算(joint products costing) tF!C']  
　　生产成本汇总程序(accumulation process of procluction cost) ,f~8:LHq  
　　制造费用差异(manufacturing expenses variance) bFIv}c+;  
　　实际成本与估计成本(actual cost and estimated cost) gEq";B%?  
　　工资费用分配(salary costs allocation) =~$)Ieu  
　　成本曲线(cost curve) w4uY/!~k  
　　农业生产成本(agriculture production cost) _cc9+o  
　　原始成本和重置成本(original cost and replacement cost) `v Ebm Xb  
　　工程施工成本 \z-OJ1[F  
　　直接成本与间接成本(direct cost and indirect cost) kqS_2[=]  
　　可控成本(controllable cost) N2EX`@_2  
　　制造费用分配(manufacturing expenses allocation) m&6 I@S2  
　　理论成本与应用成本(theory cost and practice cost) u,S}4p&l  
　　辅助生产成本分配(auxiliary production cost allocation) &K,rNH'R  
　　期间,费用 Wl>$<D4mO[  
　　成本控制程序(procedure of cost control) Z9I ?j1K|!  
　　成本记录(cost entry, cost recorder cost agenda) /5R?(-  
　　成本计算分批法(job costing method) r}XsJ$  
　　成本计算分步法 <:0d%YB)  
　　直接人工成本差异(direct labor variance) FPuF1@K  
　　成本控制方法(cost control method)