[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 oC[$PPqX#  
　　股本 Share capital /MA4Er r  
　　已归还投资 Investment returned 905 /4z'  
　　利润分配-其他转入 Profit appropriation - other transfer in X"yLo8y8$  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -q[?,h  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve %N2=:;f  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 1Eh(U  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund i),W1<A1  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund vuHqOAFNs  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit h
W(Mf  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends d>2>mT$U  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $cc]pJy"}  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Q~nc:eWD  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares YI|7a#*F  
　　期初未分配利润 Retained earnings, beginning of the year leiP/D6s  
　　资本公积-股本溢价 Capital surplus - share premium O>UR\l|+:2  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve z`lDD  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 8dP^zjPj  
　　资本公积-股权投资准备 Capital surplus - investment reserve p9 %7h.  
　　资本公积-拨款转入 Capital surplus - subsidiary ri6_u;Ch  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation XJGOX n$/  
　　资本公积-其他 Capital surplus - others O.}{s;  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ~h -0rE  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve op;OPf,  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <
f1Pj  
　　盈余公积-储备基金 Surplus reserve - reserve fund O",:0<  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 4\3Z$%2^LZ  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment G >bQlZG  
　　主营业务收入 Sales YeT[KjX  
　　主营业务成本 Cost of sales 7&E3d P  
　　主营业务税金及附加 Sales tax P/4]x@{ih  
　　营业费用 Operating expenses G;MmD?VJ g  
　　管理费用 General and administrative expenses \It8+^d@  
　　财务费用 Financial expenses 9%pq+?u9  
　　投资收益 Investment income bP(xMw<'j  
　　其他业务收入 Other operating income SZNM$X|T  
　　营业外收入 Non-operating income = 
oQ-I  
　　补贴收入 Subsidy income LNtBYdB`pK  
　　其他业务支出 Other operating expenses (]1n!  
　　营业外支出 Non-operating expenses h49|x&0 3  
　　所得税 Income tax V|)3l7IC<  
　　直接人工成本差异(direct labor variance) l@%MS\{  
　　直接材料成本差异(direct material variance) x8w455  
　　在产品计价(work-in-process costing)
]7eQ5[5s  
　　联产品成本计算(joint products costing) K08xiMjl  
　　生产成本汇总程序(accumulation process of procluction cost) d[J
+):aW  
　　制造费用差异(manufacturing expenses variance) ,!Gw40t  
　　实际成本与估计成本(actual cost and estimated cost) \}Z5}~S  
　　工资费用分配(salary costs allocation) 8A#qbBD  
　　成本曲线(cost curve) QOB>
TvE  
　　农业生产成本(agriculture production cost) IOtSAf  
　　原始成本和重置成本(original cost and replacement cost) nD6NLV%2x  
　　工程施工成本 ?Mtd3F^o?  
　　直接成本与间接成本(direct cost and indirect cost) 'gI q_t|^  
　　可控成本(controllable cost) [2 :Q.Zj  
　　制造费用分配(manufacturing expenses allocation) vvwNJyU-  
　　理论成本与应用成本(theory cost and practice cost) _SY4Qs`d  
　　辅助生产成本分配(auxiliary production cost allocation) R5(<:]  
　　期间,费用 !RN(/ &%y  
　　成本控制程序(procedure of cost control) FWNWOU  
　　成本记录(cost entry, cost recorder cost agenda) %We~k'2f  
　　成本计算分批法(job costing method) Dyyf%'\M  
　　成本计算分步法 ],V_"\ATD  
　　直接人工成本差异(direct labor variance) p3`ND;KQ
 
　　成本控制方法(cost control method)