[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 jdAjCy;s!  
　　股本 Share capital 7Nt6}${=z  
　　已归还投资 Investment returned NNP u t$.  
　　利润分配-其他转入 Profit appropriation - other transfer in Dt=@OZW  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve bE>"DPq  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve g!DJW  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ?_nbaFQK3  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -]kvM  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund M.?[Xpa  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit `D={l29H  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends I::|d,bR!  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~X!Z+Vg  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 6g&Ev'  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %+HZ4M+hV  
　　期初未分配利润 Retained earnings, beginning of the year I> BGp4AQ  
　　资本公积-股本溢价 Capital surplus - share premium Lvm"!!  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve q1?}G5a?  
　　资本公积-接受现金捐赠 Capital surplus - cash donation &ws^Dm]R  
　　资本公积-股权投资准备 Capital surplus - investment reserve jcL%_of  
　　资本公积-拨款转入 Capital surplus - subsidiary YML]pNB  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation z^^)n  
　　资本公积-其他 Capital surplus - others Z]qbLxJV  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve jiqE^j3;  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve omzG/)M:O  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Bvsxn5z+:  
　　盈余公积-储备基金 Surplus reserve - reserve fund 7oV$TAAf  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund iR]K!j2  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;{89*e*)  
　　主营业务收入 Sales h'
ik19  
　　主营业务成本 Cost of sales W!t
=9i  
　　主营业务税金及附加 Sales tax Wmc@: (n  
　　营业费用 Operating expenses cK.z&y0]  
　　管理费用 General and administrative expenses
w?:tce   
　　财务费用 Financial expenses fs\A( ]`$  
　　投资收益 Investment income Lv UQ&NmY  
　　其他业务收入 Other operating income ,=V9?  
　　营业外收入 Non-operating income 2mEvoWnJ  
　　补贴收入 Subsidy income G4](!f!Kv  
　　其他业务支出 Other operating expenses I>JBGR`j  
　　营业外支出 Non-operating expenses < \EJ:  
　　所得税 Income tax xM)6'= x6  
　　直接人工成本差异(direct labor variance) N>xdX5  
　　直接材料成本差异(direct material variance) @8*lqV2  
　　在产品计价(work-in-process costing) <NWq03:&  
　　联产品成本计算(joint products costing) f9D01R fo  
　　生产成本汇总程序(accumulation process of procluction cost) %%FzBbWAO  
　　制造费用差异(manufacturing expenses variance) B,A,5SuMk  
　　实际成本与估计成本(actual cost and estimated cost) E
 
.N  
　　工资费用分配(salary costs allocation) Q|xa:`3?  
　　成本曲线(cost curve) 7zq@T]  
　　农业生产成本(agriculture production cost) 5Ky(C6E$s  
　　原始成本和重置成本(original cost and replacement cost) C?j:+  
　　工程施工成本 z3I |jy1  
　　直接成本与间接成本(direct cost and indirect cost) %X|u({(zb  
　　可控成本(controllable cost) Q$(Fma4a  
　　制造费用分配(manufacturing expenses allocation) ;2P  
　　理论成本与应用成本(theory cost and practice cost) VYjt/\Z  
　　辅助生产成本分配(auxiliary production cost allocation) ,pIh.sk7s*  
　　期间,费用 `vZX"+BAh  
　　成本控制程序(procedure of cost control) Qk72ra)  
　　成本记录(cost entry, cost recorder cost agenda) L hRd0  
　　成本计算分批法(job costing method) m~0Kos%^*b  
　　成本计算分步法 -}_1f[b  
　　直接人工成本差异(direct labor variance) s  }Ql9  
　　成本控制方法(cost control method)