[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 ot<o&  
　　股本 Share capital Fsj&/: q  
　　已归还投资 Investment returned U7%pOpO!  
　　利润分配-其他转入 Profit appropriation - other transfer in ~teW1lMu(  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve zXU{p\;)\  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve >MY.Fr#.m  
　　利润分配-提取储备基金 Profit appropriation - reserve fund yB{o_1tc  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 2
(J tD  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B(Q.a&w45t  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit \.|A,G=  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends gOmyFHv.  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve (KImqB$i.  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends NWN)b&}  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares hg=G//
 
　　期初未分配利润 Retained earnings, beginning of the year rw0lXs#K<E  
　　资本公积-股本溢价 Capital surplus - share premium q&6=oss!  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve t%B!\]  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Y]Vc}-a(h  
　　资本公积-股权投资准备 Capital surplus - investment reserve E!l1a5qB  
　　资本公积-拨款转入 Capital surplus - subsidiary Rj;e82%%N
 
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation |5B9tjJ"  
　　资本公积-其他 Capital surplus - others q0Lt[*q3R  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #LgoKiP!Y  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve q=i< vcw  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $uB(@Ft.  
　　盈余公积-储备基金 Surplus reserve - reserve fund @W- f{V  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Qf(e'e  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0BE^
qe  
　　主营业务收入 Sales :I(gz~u6  
　　主营业务成本 Cost of sales ZM, ^R?e  
　　主营业务税金及附加 Sales tax 2e@\6l,!^  
　　营业费用 Operating expenses tg3JU\  
　　管理费用 General and administrative expenses ^uElQI  
　　财务费用 Financial expenses Qnx92
 
　　投资收益 Investment income k0Yixa  
　　其他业务收入 Other operating income ; 2 -kQK9  
　　营业外收入 Non-operating income gF5EtdN?|  
　　补贴收入 Subsidy income >F_Ne)}qTQ  
　　其他业务支出 Other operating expenses DC7}Xly(  
　　营业外支出 Non-operating expenses >&Q. .`q  
　　所得税 Income tax \ySc uT  
　　直接人工成本差异(direct labor variance) R3`W#`  
　　直接材料成本差异(direct material variance) ,)G+h#Y[*  
　　在产品计价(work-in-process costing) <r3n?w8  
　　联产品成本计算(joint products costing) 4!%LD(jB`B  
　　生产成本汇总程序(accumulation process of procluction cost) yS3s5C{C  
　　制造费用差异(manufacturing expenses variance) 0j MI)aY.  
　　实际成本与估计成本(actual cost and estimated cost) F|{?GV%hF  
　　工资费用分配(salary costs allocation) gdNp2b  
　　成本曲线(cost curve) i>zyn-CuW  
　　农业生产成本(agriculture production cost) 1A.\Ao  
　　原始成本和重置成本(original cost and replacement cost) # |[@Due  
　　工程施工成本 &b
u`\|V  
　　直接成本与间接成本(direct cost and indirect cost) 'q S!n  
　　可控成本(controllable cost) *3($s_r>  
　　制造费用分配(manufacturing expenses allocation) j=>Gfo  
　　理论成本与应用成本(theory cost and practice cost) :]hfmWC   
　　辅助生产成本分配(auxiliary production cost allocation) XhV"<&v  
　　期间,费用 J"|$V#  
　　成本控制程序(procedure of cost control) %'O(Y{$Y.  
　　成本记录(cost entry, cost recorder cost agenda) V@-GQP1  
　　成本计算分批法(job costing method) &2pM3re/f  
　　成本计算分步法 W78-'c  
　　直接人工成本差异(direct labor variance) dsuW4^l  
　　成本控制方法(cost control method)