[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 z 
!K2UTX  
　　股本 Share capital 8E%
LhA.  
　　已归还投资 Investment returned F9%_@n  
　　利润分配-其他转入 Profit appropriation - other transfer in PCT&d)}  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve q/s-".%P  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7`|'Om?'  
　　利润分配-提取储备基金 Profit appropriation - reserve fund )N.3Q1g-  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 25X|N=}   
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Zbczbnj  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit +~8Lc'0aA  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends <LbLMV  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %1?t)Bg  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends X=QX9Ux?^  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares hek+zloB+  
　　期初未分配利润 Retained earnings, beginning of the year zluq2r  
　　资本公积-股本溢价 Capital surplus - share premium 6#z8 %kaX  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve pDS[ec

x  
　　资本公积-接受现金捐赠 Capital surplus - cash donation "f91Y X_)  
　　资本公积-股权投资准备 Capital surplus - investment reserve ^/n1hg  
　　资本公积-拨款转入 Capital surplus - subsidiary Ao K9=F}  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation MCE@EFD`\  
　　资本公积-其他 Capital surplus - others }&0LoW/  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %]P{)*y- ?  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve <B6md i'R  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ZF7n]LgSc&  
　　盈余公积-储备基金 Surplus reserve - reserve fund 7KgaXi3r  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Ej(BE@6>s  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment oCT,v0+4O  
　　主营业务收入 Sales KI9Pw]]{-  
　　主营业务成本 Cost of sales Oo|JIr7i  
　　主营业务税金及附加 Sales tax Xu-~j!  
　　营业费用 Operating expenses byM%D$R  
　　管理费用 General and administrative expenses ^G!c
v  
　　财务费用 Financial expenses /\1'.GR  
　　投资收益 Investment income =%U&$d|@G  
　　其他业务收入 Other operating income vu( 5s  
　　营业外收入 Non-operating income u`v&URM  
　　补贴收入 Subsidy income Uh/=HNR  
　　其他业务支出 Other operating expenses AXbb-GK  
　　营业外支出 Non-operating expenses )Xdq+$w.  
　　所得税 Income tax "(=g7,I4  
　　直接人工成本差异(direct labor variance) =z. hJu  
　　直接材料成本差异(direct material variance) ]!ai?z%cK#  
　　在产品计价(work-in-process costing) 4Sh8w%s  
　　联产品成本计算(joint products costing) 'Xik2PaO  
　　生产成本汇总程序(accumulation process of procluction cost) %pVsafV  
　　制造费用差异(manufacturing expenses variance) AZ.QQ*GZ#y  
　　实际成本与估计成本(actual cost and estimated cost) lWRl  
　　工资费用分配(salary costs allocation) lf"w/pb
'  
　　成本曲线(cost curve) P%R!\i  
　　农业生产成本(agriculture production cost) i*$+>3 Q-  
　　原始成本和重置成本(original cost and replacement cost) .>W [  
　　工程施工成本 nmpc<&<<  
　　直接成本与间接成本(direct cost and indirect cost) @lB{!j&q  
　　可控成本(controllable cost) t av@a)  
　　制造费用分配(manufacturing expenses allocation) 5WI bnV@  
　　理论成本与应用成本(theory cost and practice cost) /Xi21W/  
　　辅助生产成本分配(auxiliary production cost allocation) )f3A\^  
　　期间,费用 X3sAy(q  
　　成本控制程序(procedure of cost control) `R0~mx&6G  
　　成本记录(cost entry, cost recorder cost agenda) 0er|QC  
　　成本计算分批法(job costing method) <VZ43I  
　　成本计算分步法 8Yc-3ozH  
　　直接人工成本差异(direct labor variance) U*+-#  
　　成本控制方法(cost control method)