[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 qw:9zYG}qW  
　　股本 Share capital !p%@Deu  
　　已归还投资 Investment returned kl{6]39  
　　利润分配-其他转入 Profit appropriation - other transfer in Hbr^vYs5  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0K3Hf^>m  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve INLf# N  
　　利润分配-提取储备基金 Profit appropriation - reserve fund [V< 1_zqt  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund QTh0SL  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Ysk,w,K  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit I]sqi#h$2W  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends _Y YP4lEL  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Hptq,~_t  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ABWb>EZ8  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :QA@ c|(PF  
　　期初未分配利润 Retained earnings, beginning of the year b:x7)$(  
　　资本公积-股本溢价 Capital surplus - share premium mq`5w)S)\o  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve : c;_a-69  
　　资本公积-接受现金捐赠 Capital surplus - cash donation A c:\c7M;  
　　资本公积-股权投资准备 Capital surplus - investment reserve 75(W(V(q  
　　资本公积-拨款转入 Capital surplus - subsidiary my[,w$YM  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation `Yogq)G}  
　　资本公积-其他 Capital surplus - others y''0PSfb#  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve G m@iV,F%R  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 'oi2Seq  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3LfTGO  
　　盈余公积-储备基金 Surplus reserve - reserve fund C5B=NAc  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund `V~LV<v5  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment n8FT<pUq  
　　主营业务收入 Sales Gmgeve
 
　　主营业务成本 Cost of sales 1nXqi)&?;  
　　主营业务税金及附加 Sales tax !d|8'^gc  
　　营业费用 Operating expenses 9L
=;KtE1  
　　管理费用 General and administrative expenses =|#w.(3y  
　　财务费用 Financial expenses W%zm D Hk~  
　　投资收益 Investment income 77_g}N  
　　其他业务收入 Other operating income \6c8z/O7   
　　营业外收入 Non-operating income ![q}BU4  
　　补贴收入 Subsidy income
;Bnr='[  
　　其他业务支出 Other operating expenses )6C` &Mj  
　　营业外支出 Non-operating expenses 49y*xMn  
　　所得税 Income tax Bb_}YU2#  
　　直接人工成本差异(direct labor variance) ?k w/S4  
　　直接材料成本差异(direct material variance) 5^o3y.J?P  
　　在产品计价(work-in-process costing) _3KZME  
　　联产品成本计算(joint products costing) ;:^ Lv  
　　生产成本汇总程序(accumulation process of procluction cost) |%3O)B  
　　制造费用差异(manufacturing expenses variance) m\} =4b  
　　实际成本与估计成本(actual cost and estimated cost) dWIZ37w+D  
　　工资费用分配(salary costs allocation) 7Ff?Ysr  
　　成本曲线(cost curve) 
Z3I L8
 
　　农业生产成本(agriculture production cost) 7n [12:  
　　原始成本和重置成本(original cost and replacement cost) o>$|SU!a  
　　工程施工成本 d"p2Kx'*3
 
　　直接成本与间接成本(direct cost and indirect cost) [M<{P5q  
　　可控成本(controllable cost) )j(fWshP  
　　制造费用分配(manufacturing expenses allocation) I4CHfs"ar  
　　理论成本与应用成本(theory cost and practice cost) wC(XRqlE  
　　辅助生产成本分配(auxiliary production cost allocation) cC'^T6  
　　期间,费用 Flne=ij6g  
　　成本控制程序(procedure of cost control) @?j@yRe  
　　成本记录(cost entry, cost recorder cost agenda) 7rJ9 }/<I  
　　成本计算分批法(job costing method) 0~:eSWz=  
　　成本计算分步法 A@\
qoS[  
　　直接人工成本差异(direct labor variance) u & AQl.u  
　　成本控制方法(cost control method)