[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 +Bk d  
　　股本 Share capital Xq`|'6]/  
　　已归还投资 Investment returned uM"G)$I\  
　　利润分配-其他转入 Profit appropriation - other transfer in  y/t{*a  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve FHpS?htRy  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve nG<_&h  
　　利润分配-提取储备基金 Profit appropriation - reserve fund o33wePx,  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund f\CJ |tKX  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ab?   
　　利润分配-利润归还投资 Profit appropriation - return investment by profit DiMkcK_e  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 
JR/:XYS+  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?f!w:zp  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 
39|
W(,  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8[  
　　期初未分配利润 Retained earnings, beginning of the year N )Fy#6  
　　资本公积-股本溢价 Capital surplus - share premium 5o;M  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *Dx&}"  
　　资本公积-接受现金捐赠 Capital surplus - cash donation c@d[HstBJ  
　　资本公积-股权投资准备 Capital surplus - investment reserve TR:V7d  
　　资本公积-拨款转入 Capital surplus - subsidiary x(J|6Ey7!n  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;Z]i$Vi_r  
　　资本公积-其他 Capital surplus - others hwkm'$}  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve k<p$BZ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve <SeK3@Gi  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve QkbXm[K.Z  
　　盈余公积-储备基金 Surplus reserve - reserve fund ]?!#*<t r  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9PXG*r|D  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment `I|$U)'  
　　主营业务收入 Sales yPG,+uQ$.  
　　主营业务成本 Cost of sales jOL$kiW0  
　　主营业务税金及附加 Sales tax 3F fS2we  
　　营业费用 Operating expenses ,CiN@T \&  
　　管理费用 General and administrative expenses m\QUt ;  
　　财务费用 Financial expenses ,
l-tLc  
　　投资收益 Investment income ?&ie;t<7  
　　其他业务收入 Other operating income S<do.{|p[  
　　营业外收入 Non-operating income P|,@En 1!  
　　补贴收入 Subsidy income 
$#R@x.=  
　　其他业务支出 Other operating expenses ziUEA>m*/  
　　营业外支出 Non-operating expenses v x qsK  
　　所得税 Income tax
ph*?y  
　　直接人工成本差异(direct labor variance) F_>OpT  
　　直接材料成本差异(direct material variance) N!R>L{H>  
　　在产品计价(work-in-process costing) ' S%?&4  
　　联产品成本计算(joint products costing) c*o05pMS  
　　生产成本汇总程序(accumulation process of procluction cost) \\P
s*HN  
　　制造费用差异(manufacturing expenses variance) {%g]Ym=  
　　实际成本与估计成本(actual cost and estimated cost) cXM4+pa=%  
　　工资费用分配(salary costs allocation) fBtTJ+51}  
　　成本曲线(cost curve) W&E?#=*X  
　　农业生产成本(agriculture production cost) ?N
*m2rv  
　　原始成本和重置成本(original cost and replacement cost) HCOv<k  
　　工程施工成本 1/b5i8I2v  
　　直接成本与间接成本(direct cost and indirect cost) xgsEJE  
　　可控成本(controllable cost) 3 !W M'i  
　　制造费用分配(manufacturing expenses allocation) #mhR^60,  
　　理论成本与应用成本(theory cost and practice cost) u.!}s2wT#  
　　辅助生产成本分配(auxiliary production cost allocation) Zy!^HS$  
　　期间,费用 \NE~k)`4j%  
　　成本控制程序(procedure of cost control) "u#,#z_  
　　成本记录(cost entry, cost recorder cost agenda) jz CA2N%  
　　成本计算分批法(job costing method) }<m'Nkz<X  
　　成本计算分步法 ' 3B"@^]  
　　直接人工成本差异(direct labor variance) tf1iRXf8  
　　成本控制方法(cost control method)