[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 p2=+cS"HC  
　　股本 Share capital S5+W<Qs  
　　已归还投资 Investment returned FQlY Cb  
　　利润分配-其他转入 Profit appropriation - other transfer in >;sz(F3)  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve v1R t$[  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve iBXS   
　　利润分配-提取储备基金 Profit appropriation - reserve fund r|ID]}w  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .UGbo.e  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund MnPk+eNJm  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit j^T i6F>f  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends O0Pb"ou_h.  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve V*I2  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Tlar@lC|u  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares n>XfX t =  
　　期初未分配利润 Retained earnings, beginning of the year 8[B0[2O  
　　资本公积-股本溢价 Capital surplus - share premium eZ G#op  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /8O;Q~a  
　　资本公积-接受现金捐赠 Capital surplus - cash donation o>l/*i
0I  
　　资本公积-股权投资准备 Capital surplus - investment reserve .4cVX |T  
　　资本公积-拨款转入 Capital surplus - subsidiary EyDH-}Y  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation PAy/"R9DT-  
　　资本公积-其他 Capital surplus - others />X"'G  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,]LsX"u  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 4(D1/8  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve -+HD5Hc  
　　盈余公积-储备基金 Surplus reserve - reserve fund Hp(wR'(g&  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ])9
|j  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Qn!KL0w  
　　主营业务收入 Sales /J5)_>
R:  
　　主营业务成本 Cost of sales Gl6M(<f\5  
　　主营业务税金及附加 Sales tax @c-| Sl  
　　营业费用 Operating expenses eJy}
W /  
　　管理费用 General and administrative expenses 0% zy 6{  
　　财务费用 Financial expenses 8dUP_t~d#q  
　　投资收益 Investment income -}C
MNh   
　　其他业务收入 Other operating income x:E:~h[.^  
　　营业外收入 Non-operating income >mW*K _~  
　　补贴收入 Subsidy income [Te"|K':  
　　其他业务支出 Other operating expenses
`L m9!?  
　　营业外支出 Non-operating expenses ws([bS2h  
　　所得税 Income tax ec&K}+p @  
　　直接人工成本差异(direct labor variance) vUR@P -  
　　直接材料成本差异(direct material variance) -%ftPfm  
　　在产品计价(work-in-process costing) 2u%YRrp  
　　联产品成本计算(joint products costing) w{"ro~9o  
　　生产成本汇总程序(accumulation process of procluction cost) 2hf7F";Af  
　　制造费用差异(manufacturing expenses variance) yt{?+|tXU  
　　实际成本与估计成本(actual cost and estimated cost)  V$fn$=  
　　工资费用分配(salary costs allocation) hkDe
w0k  
　　成本曲线(cost curve) 3y}8|ML  
　　农业生产成本(agriculture production cost) s(8e)0Tl  
　　原始成本和重置成本(original cost and replacement cost) fA"9eUu  
　　工程施工成本 2o<aEn&7|e  
　　直接成本与间接成本(direct cost and indirect cost) aflBDo1c  
　　可控成本(controllable cost) zF@/8#  
　　制造费用分配(manufacturing expenses allocation) X<<FS%:+  
　　理论成本与应用成本(theory cost and practice cost) +lhnc{;WJv  
　　辅助生产成本分配(auxiliary production cost allocation) l&_PsnU  
　　期间,费用 h1+y.4   
　　成本控制程序(procedure of cost control) #By~gcN  
　　成本记录(cost entry, cost recorder cost agenda) k9!euj&  
　　成本计算分批法(job costing method) h'"~t#r  
　　成本计算分步法 0gsRBy  
　　直接人工成本差异(direct labor variance) I\<)9`O  
　　成本控制方法(cost control method)