[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 }*n(RnCn  
　　股本 Share capital 's{-1aW  
　　已归还投资 Investment returned mu1oD;lQ  
　　利润分配-其他转入 Profit appropriation - other transfer in hfY Ieb#91  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 'aB0abr|  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve  ?4 `K8  
　　利润分配-提取储备基金 Profit appropriation - reserve fund bOCdf"!g  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {Izg1N  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund DytOS}/^9  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 4\q7.X+^  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends `07u}]d8  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve y(:hN)  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends DPnK r/  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares z[Kxy1,  
　　期初未分配利润 Retained earnings, beginning of the year /KEPPp  
　　资本公积-股本溢价 Capital surplus - share premium k=[!{I  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve SVp]} !jI  
　　资本公积-接受现金捐赠 Capital surplus - cash donation
US)wr  
　　资本公积-股权投资准备 Capital surplus - investment reserve G'( %8\  
　　资本公积-拨款转入 Capital surplus - subsidiary *DX6m  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation `n:IXD5'  
　　资本公积-其他 Capital surplus - others @A6\v+ih  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve p5C sw5  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve RR:m<9l  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [E(DGt  
　　盈余公积-储备基金 Surplus reserve - reserve fund ?B %y)K  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund v i0% jsI  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment pFSVSSQRV|  
　　主营业务收入 Sales %^"Tz,f  
　　主营业务成本 Cost of sales vj
J!d#8  
　　主营业务税金及附加 Sales tax !EM21Sc  
　　营业费用 Operating expenses ,"PwN v  
　　管理费用 General and administrative expenses f?F i{ m  
　　财务费用 Financial expenses tGzYO/Zp  
　　投资收益 Investment income TE*$NxQ 2  
　　其他业务收入 Other operating income >qx~m>2|8]  
　　营业外收入 Non-operating income #hd<5+$U}l  
　　补贴收入 Subsidy income 0|{U"\  
　　其他业务支出 Other operating expenses "yc/8{U  
　　营业外支出 Non-operating expenses q4 'x'8  
　　所得税 Income tax i#1T68y}  
　　直接人工成本差异(direct labor variance) =rgWOn8  
　　直接材料成本差异(direct material variance) aQN`C{nY  
　　在产品计价(work-in-process costing) 5vYh~|  
　　联产品成本计算(joint products costing) v %&f00  
　　生产成本汇总程序(accumulation process of procluction cost) |1 is!leP  
　　制造费用差异(manufacturing expenses variance) .,,?[TI  
　　实际成本与估计成本(actual cost and estimated cost) > Q@ *o  
　　工资费用分配(salary costs allocation) SBjtg@:G0n  
　　成本曲线(cost curve) ;k7` `  
　　农业生产成本(agriculture production cost) GU'5`Yzd9  
　　原始成本和重置成本(original cost and replacement cost) *^c4q|G.-  
　　工程施工成本 qB]z"Hfq,  
　　直接成本与间接成本(direct cost and indirect cost) 7^ KQQ([  
　　可控成本(controllable cost) ]qXHalHY  
　　制造费用分配(manufacturing expenses allocation) X@9_ukdpu  
　　理论成本与应用成本(theory cost and practice cost) ]rn!+z  
　　辅助生产成本分配(auxiliary production cost allocation) uA!T@>vl  
　　期间,费用 u h#PZ xnP  
　　成本控制程序(procedure of cost control) >o 3X)  
　　成本记录(cost entry, cost recorder cost agenda) #Opfc8pm'  
　　成本计算分批法(job costing method) 2t
[c^J  
　　成本计算分步法  R76'1o  
　　直接人工成本差异(direct labor variance) ~c?yHpZx%  
　　成本控制方法(cost control method)