[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 z>+@pj   
　　股本 Share capital a%DnRkRr  
　　已归还投资 Investment returned Fn4i[|W42  
　　利润分配-其他转入 Profit appropriation - other transfer in H `Fe|6I&  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 75}BI&t3k  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve W>036  
　　利润分配-提取储备基金 Profit appropriation - reserve fund e>1z1Q;_uv  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 7u-o7#,X2  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =xFw4D9  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit GMRw+z4  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends dN J2pfvv  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +4EQ9-  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends J
SQNx2VqQ  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares W\gu"g`u  
　　期初未分配利润 Retained earnings, beginning of the year 0m_c43+^  
　　资本公积-股本溢价 Capital surplus - share premium 2:^Dv1J)rD  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve FS30RP3 `/  
　　资本公积-接受现金捐赠 Capital surplus - cash donation  _c?&G`  
　　资本公积-股权投资准备 Capital surplus - investment reserve o7E?A  
　　资本公积-拨款转入 Capital surplus - subsidiary uqPagt<  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Jw?J(ig^  
　　资本公积-其他 Capital surplus - others ax& ,  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve GL'zs8AKf  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve uG@Nubdwuy  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _] veTAV  
　　盈余公积-储备基金 Surplus reserve - reserve fund h
l?G_%a  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund zl\mBSBx"  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment {j.5!Nj]B  
　　主营业务收入 Sales !8M]n  
　　主营业务成本 Cost of sales BXyg ?  
　　主营业务税金及附加 Sales tax fEF1&&8^  
　　营业费用 Operating expenses Va>~ 7  
　　管理费用 General and administrative expenses ZAVjq;bq  
　　财务费用 Financial expenses PJLSDIeN  
　　投资收益 Investment income Q)S0z2
 
　　其他业务收入 Other operating income 0q(}nv  
　　营业外收入 Non-operating income 8R}CvzI  
　　补贴收入 Subsidy income  chW 1UE  
　　其他业务支出 Other operating expenses 3 4CqLPg8  
　　营业外支出 Non-operating expenses XhjH68S(  
　　所得税 Income tax <5 G+(vP  
　　直接人工成本差异(direct labor variance) )J#7:s]eo  
　　直接材料成本差异(direct material variance) `Et)@{iP  
　　在产品计价(work-in-process costing) #
@Yw]@5M  
　　联产品成本计算(joint products costing) :it52*3=  
　　生产成本汇总程序(accumulation process of procluction cost) y}dop1zp  
　　制造费用差异(manufacturing expenses variance) ^w'y>uFM  
　　实际成本与估计成本(actual cost and estimated cost) 6Pc3;X~  
　　工资费用分配(salary costs allocation) Q[J%  
　　成本曲线(cost curve) Mq;m+{B  
　　农业生产成本(agriculture production cost) jFfuT9oId  
　　原始成本和重置成本(original cost and replacement cost) ;:NW  
　　工程施工成本 c.y8x  
　　直接成本与间接成本(direct cost and indirect cost) :G\f(2@  
　　可控成本(controllable cost) ~p^&`FA  
　　制造费用分配(manufacturing expenses allocation) )OxcJPo  
　　理论成本与应用成本(theory cost and practice cost) 3(l^{YC+[7  
　　辅助生产成本分配(auxiliary production cost allocation) /pni_-l*  
　　期间,费用 _Vr>/f  
　　成本控制程序(procedure of cost control) v1wMXOR  
　　成本记录(cost entry, cost recorder cost agenda) 57*`y'CW  
　　成本计算分批法(job costing method) 'B0= "7  
　　成本计算分步法 `MtI>x c  
　　直接人工成本差异(direct labor variance) i
bo{!>m  
　　成本控制方法(cost control method)