[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 eCd?.e0@j  
　　股本 Share capital x)L@xQ  
　　已归还投资 Investment returned [Cp{i<C  
　　利润分配-其他转入 Profit appropriation - other transfer in 'v  X"l  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ]#n4A|&H  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )aSkUytg"  
　　利润分配-提取储备基金 Profit appropriation - reserve fund H]X)@n>  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund gwNkjI=,  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Y&:i^k  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit !F)o
X7"  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends {hz:[  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ow[qpP[  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends nVzo=+Yp  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares PM7/fv*,  
　　期初未分配利润 Retained earnings, beginning of the year fif<[Ax  
　　资本公积-股本溢价 Capital surplus - share premium HXI}f\6x  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 90}B*3x  
　　资本公积-接受现金捐赠 Capital surplus - cash donation )zo ;r!eP  
　　资本公积-股权投资准备 Capital surplus - investment reserve Kx0dOkE  
　　资本公积-拨款转入 Capital surplus - subsidiary .vMi<U;  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation sf0U(XYQ^  
　　资本公积-其他 Capital surplus - others J]B5w{??b  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve :TI1tJS~*  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve o:<3n,T  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve e_V(G
  
　　盈余公积-储备基金 Surplus reserve - reserve fund e AjtWqg  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund q?&&:.H"?5  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment SZvsJ)  
　　主营业务收入 Sales q=6Y2Q  
　　主营业务成本 Cost of sales zhE7+``g  
　　主营业务税金及附加 Sales tax MzD0F#Y  
　　营业费用 Operating expenses a0.XJR{T"  
　　管理费用 General and administrative expenses Kq$1lPI  
　　财务费用 Financial expenses *gVv74;;  
　　投资收益 Investment income h6/Z_
Y  
　　其他业务收入 Other operating income C.<4D1}P  
　　营业外收入 Non-operating income y e'5A   
　　补贴收入 Subsidy income v<1;1m  
　　其他业务支出 Other operating expenses p~IvkW>ln)  
　　营业外支出 Non-operating expenses 9lv2  
　　所得税 Income tax if>] )g2lr  
　　直接人工成本差异(direct labor variance) *OiHrI9y  
　　直接材料成本差异(direct material variance) ~vmY2h\  
　　在产品计价(work-in-process costing) fp0Va!T(V  
　　联产品成本计算(joint products costing) .Ko`DH~!,C  
　　生产成本汇总程序(accumulation process of procluction cost) ?9+;[X  
　　制造费用差异(manufacturing expenses variance) z/b*]"g,  
　　实际成本与估计成本(actual cost and estimated cost) tPsU7bFk  
　　工资费用分配(salary costs allocation) ]mSVjF3l  
　　成本曲线(cost curve) pjFgIG2=9  
　　农业生产成本(agriculture production cost) d yd_dK/  
　　原始成本和重置成本(original cost and replacement cost) h 8s*FI  
　　工程施工成本 \m&:J>^  
　　直接成本与间接成本(direct cost and indirect cost) K-ebAaiC  
　　可控成本(controllable cost) eo!z>9#.  
　　制造费用分配(manufacturing expenses allocation) sZc<h]L(g  
　　理论成本与应用成本(theory cost and practice cost) _),@^^&x  
　　辅助生产成本分配(auxiliary production cost allocation) \;}dSSB1  
　　期间,费用 SPBXI[[-  
　　成本控制程序(procedure of cost control) Z_%>yqDC  
　　成本记录(cost entry, cost recorder cost agenda) C}CX n X  
　　成本计算分批法(job costing method) u|e2T@t=  
　　成本计算分步法 8MIHp[vm%  
　　直接人工成本差异(direct labor variance)  l}JVRU{  
　　成本控制方法(cost control method)