[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 M?iU$qI  
　　股本 Share capital (}W+W\.  
　　已归还投资 Investment returned GESEj%R/b  
　　利润分配-其他转入 Profit appropriation - other transfer in i:6`Rmz1.  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve x +=zG4Hm  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve TzC'xWO  
　　利润分配-提取储备基金 Profit appropriation - reserve fund =ZE]jmD4P  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund WUwH W  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund X0\2qD  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit G234UjN%  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends INi9`M.h  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2qw-:  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends CEwMPPYnD  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6`>WO_<z  
　　期初未分配利润 Retained earnings, beginning of the year TN 
xl?5:  
　　资本公积-股本溢价 Capital surplus - share premium cmLGMlFT  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 3D"2yTM(  
　　资本公积-接受现金捐赠 Capital surplus - cash donation S_E-H.d"  
　　资本公积-股权投资准备 Capital surplus - investment reserve gn2*'_V~3  
　　资本公积-拨款转入 Capital surplus - subsidiary eI+<^p_j2  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation iP7 Cku}l  
　　资本公积-其他 Capital surplus - others #H'j;=]:  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve o$*aAgS+  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >MuI-^3  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve S>-x<'Os  
　　盈余公积-储备基金 Surplus reserve - reserve fund mv5=> Xc6  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund {:D8@jb[  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ,buSU~c_Q  
　　主营业务收入 Sales n(i Uc1Y  
　　主营业务成本 Cost of sales BGtr=&Hq  
　　主营业务税金及附加 Sales tax C 2f=9n/  
　　营业费用 Operating expenses k<.$7Pl3
U  
　　管理费用 General and administrative expenses ~AVn$];{  
　　财务费用 Financial expenses $pKlF0 .  
　　投资收益 Investment income y&ZyThqg  
　　其他业务收入 Other operating income eP d  
　　营业外收入 Non-operating income ~  4v  
　　补贴收入 Subsidy income -B`Nkc  
　　其他业务支出 Other operating expenses (i1JDe  
　　营业外支出 Non-operating expenses 1V\tKDM  
　　所得税 Income tax ~4 ~c+^PF  
　　直接人工成本差异(direct labor variance) I~^t\iujs  
　　直接材料成本差异(direct material variance) B]K R*  
　　在产品计价(work-in-process costing) bW]7$?acv  
　　联产品成本计算(joint products costing) ~[_u@8l!mN  
　　生产成本汇总程序(accumulation process of procluction cost) a ns(^Up$  
　　制造费用差异(manufacturing expenses variance) XniPNU  
　　实际成本与估计成本(actual cost and estimated cost) $?_/`S1 3  
　　工资费用分配(salary costs allocation) /|<Pn!}J  
　　成本曲线(cost curve) Kyf
,<zF  
　　农业生产成本(agriculture production cost) %^bHQB%  
　　原始成本和重置成本(original cost and replacement cost) J0ysZ]  
　　工程施工成本 &d%\&fCm(  
　　直接成本与间接成本(direct cost and indirect cost) K nl`[Nl  
　　可控成本(controllable cost) PBeBI:  
　　制造费用分配(manufacturing expenses allocation) j*.K|77WHj  
　　理论成本与应用成本(theory cost and practice cost) f`$F^=  
　　辅助生产成本分配(auxiliary production cost allocation) &$$o=Yg,  
　　期间,费用 D*%?0  
　　成本控制程序(procedure of cost control) yt'P,m  
　　成本记录(cost entry, cost recorder cost agenda) ^n|yfvR  
　　成本计算分批法(job costing method) - w{`/  
　　成本计算分步法 ~+A(zlYr~  
　　直接人工成本差异(direct labor variance) e3#0r  
　　成本控制方法(cost control method)