[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 /ivA[LSS  
　　股本 Share capital u#&ZD|  
　　已归还投资 Investment returned ivb?B,Lz0  
　　利润分配-其他转入 Profit appropriation - other transfer in TTSyDl  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve / ~\ I  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]g0h7q)79  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 0qPbmLMK  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund zP(UaSXz/  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0zCmU)ng  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Dno'-
{-  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends u}:p@j}Zv  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve TjswB#  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends nR2pqaKc  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares PAUepO_  
　　期初未分配利润 Retained earnings, beginning of the year c<c"n'  
　　资本公积-股本溢价 Capital surplus - share premium ;94e   
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve "Om4P|  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ^ rB7&96C,  
　　资本公积-股权投资准备 Capital surplus - investment reserve ff3HR+%M  
　　资本公积-拨款转入 Capital surplus - subsidiary MMYV8;c  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation %JsCw8C6?  
　　资本公积-其他 Capital surplus - others \j$q';9p  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve <PayP3E
 
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve X-$\DXRIo  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve lNQ8$b  
　　盈余公积-储备基金 Surplus reserve - reserve fund K\2UwX  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6_.K9;Gd  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8>KBh)q  
　　主营业务收入 Sales km(Mv  
　　主营业务成本 Cost of sales 6S2u%-]  
　　主营业务税金及附加 Sales tax 13X\PO'9  
　　营业费用 Operating expenses 5jb/[i^V  
　　管理费用 General and administrative expenses X^!1MpEQ  
　　财务费用 Financial expenses e/{1u$  
　　投资收益 Investment income 0<{zW%w  
　　其他业务收入 Other operating income P`$"B0B)  
　　营业外收入 Non-operating income F.%g_Xvk:  
　　补贴收入 Subsidy income #w *]`5 T  
　　其他业务支出 Other operating expenses p903*F^[,  
　　营业外支出 Non-operating expenses sr*3uI-)L  
　　所得税 Income tax >kLUQ%zE@  
　　直接人工成本差异(direct labor variance) o_K. +^$  
　　直接材料成本差异(direct material variance) 0bt"U=x4  
　　在产品计价(work-in-process costing) 1$]hyC/f  
　　联产品成本计算(joint products costing) s?JNc4q  
　　生产成本汇总程序(accumulation process of procluction cost) M2.Pf s  
　　制造费用差异(manufacturing expenses variance) JQp::,g
 
　　实际成本与估计成本(actual cost and estimated cost) X4D>  
　　工资费用分配(salary costs allocation) _W3>Km-A=/  
　　成本曲线(cost curve) G
h:hfHiG  
　　农业生产成本(agriculture production cost) _eE hIQ9  
　　原始成本和重置成本(original cost and replacement cost) !}TZmwf'  
　　工程施工成本 =y>g:}G7  
　　直接成本与间接成本(direct cost and indirect cost) Pl>S1  
　　可控成本(controllable cost) V\ 7O)g
 
　　制造费用分配(manufacturing expenses allocation) xXJl Qbs  
　　理论成本与应用成本(theory cost and practice cost) Pz/bne;=  
　　辅助生产成本分配(auxiliary production cost allocation) t.7KS:  
　　期间,费用 )225ee>
 
　　成本控制程序(procedure of cost control) J'%  
　　成本记录(cost entry, cost recorder cost agenda) e{~3&  
　　成本计算分批法(job costing method) n&`=.[+A  
　　成本计算分步法 xjplJ'jB  
　　直接人工成本差异(direct labor variance)  ^F* G  
　　成本控制方法(cost control method)