[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 fwzb!"!.@  
　　股本 Share capital $%VuSrZ&  
　　已归还投资 Investment returned =_YG#yS  
　　利润分配-其他转入 Profit appropriation - other transfer in Xl74@wq   
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve _)]CzBRq\6  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve tH'2
g
l   
　　利润分配-提取储备基金 Profit appropriation - reserve fund 
*.)tG  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund VbBPB5 $q  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund BB|?1"neg  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ah~YeJp  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends xeGb?DPu  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 
C*nB  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $['Bv  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [@4rjGwB  
　　期初未分配利润 Retained earnings, beginning of the year %,ngRYxT#  
　　资本公积-股本溢价 Capital surplus - share premium O9:U8$*  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1#1 riM -  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ,]b~t0|B  
　　资本公积-股权投资准备 Capital surplus - investment reserve }jill+]  
　　资本公积-拨款转入 Capital surplus - subsidiary WOh|U4vt  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation &>H!}"Yk  
　　资本公积-其他 Capital surplus - others r1fGJv1!o  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }`+B=h-dW  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve h,"4SSL  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve t|m=J`a{q;  
　　盈余公积-储备基金 Surplus reserve - reserve fund ^wS5>lf7p  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9uWY@zu  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Z(!00^  
　　主营业务收入 Sales `=7j$#6U  
　　主营业务成本 Cost of sales jv&!Kw.Ug  
　　主营业务税金及附加 Sales tax ;qBu4'C)T  
　　营业费用 Operating expenses M`S0u~#tI  
　　管理费用 General and administrative expenses MTUn3;c/  
　　财务费用 Financial expenses jbR0%X2  
　　投资收益 Investment income O`vTnrY  
　　其他业务收入 Other operating income rSrIEP,c'  
　　营业外收入 Non-operating income xZV1k~C  
　　补贴收入 Subsidy income @}kv-*  
　　其他业务支出 Other operating expenses E}ZJ)V7  
　　营业外支出 Non-operating expenses 'MY/*k7:  
　　所得税 Income tax ;D$)P7k6  
　　直接人工成本差异(direct labor variance) @]ao"ui@/  
　　直接材料成本差异(direct material variance) f^VP/rdg  
　　在产品计价(work-in-process costing) ]Zmj4vK J  
　　联产品成本计算(joint products costing) 4Fm90O  
　　生产成本汇总程序(accumulation process of procluction cost) ZI=v.wa  
　　制造费用差异(manufacturing expenses variance) }3?n~s\)6f  
　　实际成本与估计成本(actual cost and estimated cost) 5#K
4bA  
　　工资费用分配(salary costs allocation) &~W:xg(jN  
　　成本曲线(cost curve) )&!&AlLn  
　　农业生产成本(agriculture production cost) 3$X'Y]5a  
　　原始成本和重置成本(original cost and replacement cost) p QizJ6  
　　工程施工成本 >KJ+-QuO&  
　　直接成本与间接成本(direct cost and indirect cost) &iV,W4  
　　可控成本(controllable cost) +!|9hF'  
　　制造费用分配(manufacturing expenses allocation) &-;5* lg)0  
　　理论成本与应用成本(theory cost and practice cost) 9:M` j  
　　辅助生产成本分配(auxiliary production cost allocation) F;]%V%F.X  
　　期间,费用 tToTx f~  
　　成本控制程序(procedure of cost control) l]5w$dded~  
　　成本记录(cost entry, cost recorder cost agenda) s-v  
　　成本计算分批法(job costing method) GI&h`X5,e  
　　成本计算分步法 J_;o|gqX  
　　直接人工成本差异(direct labor variance) QqU!Najf  
　　成本控制方法(cost control method)