[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 =.]4;z  
　　股本 Share capital y ~!Zg}o  
　　已归还投资 Investment returned D!-g&HBTC  
　　利润分配-其他转入 Profit appropriation - other transfer in X!dYdWw*m  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 8i#2d1O  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Ao gVF  
　　利润分配-提取储备基金 Profit appropriation - reserve fund .MoU1n{Yc  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund |_aa&v~  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0*D$R`$  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit CD( :jM?  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends '=8d?aeF  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve nwRc%C``UK  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends qm8B8&-  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares DKJmTH]rUg  
　　期初未分配利润 Retained earnings, beginning of the year A1>OY^p3%  
　　资本公积-股本溢价 Capital surplus - share premium B; h"lv  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !/i{
l  
　　资本公积-接受现金捐赠 Capital surplus - cash donation h-<
81"}j1  
　　资本公积-股权投资准备 Capital surplus - investment reserve dufu|BL|}  
　　资本公积-拨款转入 Capital surplus - subsidiary e_ANUll1  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation +V046goX W  
　　资本公积-其他 Capital surplus - others ywm8N%]v  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }"%?et(  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 3E
$f)  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve tq6!`L}3  
　　盈余公积-储备基金 Surplus reserve - reserve fund ryUQU^v  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund c"V"zg22  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment BdblLUGK#  
　　主营业务收入 Sales .p]RKS=(:  
　　主营业务成本 Cost of sales '3DXPR^B6  
　　主营业务税金及附加 Sales tax ;1O_M9  
　　营业费用 Operating expenses >T 3-  
　　管理费用 General and administrative expenses F]]]y5t  
　　财务费用 Financial expenses 4`]^@"{  
　　投资收益 Investment income qCpp6~]Um  
　　其他业务收入 Other operating income VfC<WVYiZ  
　　营业外收入 Non-operating income }DfshZ0QM  
　　补贴收入 Subsidy income [KaAXv .X  
　　其他业务支出 Other operating expenses Yz"#^j}Kg  
　　营业外支出 Non-operating expenses j8{i#;s!"  
　　所得税 Income tax s.N/2F&*W  
　　直接人工成本差异(direct labor variance) dx{bB%?Y\=  
　　直接材料成本差异(direct material variance) /dQl)tL  
　　在产品计价(work-in-process costing) cyv`B3}  
　　联产品成本计算(joint products costing) ^"1n4im  
　　生产成本汇总程序(accumulation process of procluction cost) YPK(be_|I  
　　制造费用差异(manufacturing expenses variance) sRL`dEl4l  
　　实际成本与估计成本(actual cost and estimated cost) ujq=F  
　　工资费用分配(salary costs allocation) ZC`wO%,  
　　成本曲线(cost curve) KNpl:g3{<Q  
　　农业生产成本(agriculture production cost) _] sn0rX  
　　原始成本和重置成本(original cost and replacement cost) z] PS
pUd  
　　工程施工成本 _w(7u(Z  
　　直接成本与间接成本(direct cost and indirect cost) e
~[/i\  
　　可控成本(controllable cost) "
H&W}N  
　　制造费用分配(manufacturing expenses allocation) l%puHZ)t  
　　理论成本与应用成本(theory cost and practice cost) Ou!2[oe@M  
　　辅助生产成本分配(auxiliary production cost allocation) |w1Bq  
　　期间,费用 2%@4]  
　　成本控制程序(procedure of cost control) E=CsIK   
　　成本记录(cost entry, cost recorder cost agenda) #Z`q+@@]A  
　　成本计算分批法(job costing method) 8\ +T8(m  
　　成本计算分步法 zrL$]Oy}x  
　　直接人工成本差异(direct labor variance) >G*eNn  
　　成本控制方法(cost control method)