[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(< E %  
　　股本 Share capital @ ADY?  
　　已归还投资 Investment returned D} 0>x~  
　　利润分配-其他转入 Profit appropriation - other transfer in D<7S P,D
 
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 
^F*)Jq  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve f5a%/
1?  
　　利润分配-提取储备基金 Profit appropriation - reserve fund b*Ipg8n+  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund [Hdk=p  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Xi5kE'_  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit cFLu+4.jsG  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends m@JU).NKCS  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve o*n""m  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 'OGOT0(  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares dh/:H/k kR  
　　期初未分配利润 Retained earnings, beginning of the year ZNB*Azi  
　　资本公积-股本溢价 Capital surplus - share premium *DkA$Eu3u  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 9szE^kHS9  
　　资本公积-接受现金捐赠 Capital surplus - cash donation #py7emu  
　　资本公积-股权投资准备 Capital surplus - investment reserve gx[#@(  
　　资本公积-拨款转入 Capital surplus - subsidiary Y tG
H>0}h  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation $#4z >~0  
　　资本公积-其他 Capital surplus - others _0F6mg n  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6o;lTOes  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve !w f N~.Y  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve MC#bo{Bq3-  
　　盈余公积-储备基金 Surplus reserve - reserve fund [ur/`  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund -lL*
WA`  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9+QLcb  
　　主营业务收入 Sales qe(X5?#;  
　　主营业务成本 Cost of sales e;3$7$n Pv  
　　主营业务税金及附加 Sales tax |ry;'[ *  
　　营业费用 Operating expenses Cw{#(x
X  
　　管理费用 General and administrative expenses wX 41R]pF  
　　财务费用 Financial expenses l^`!:BOtR  
　　投资收益 Investment income Q,\lS  
　　其他业务收入 Other operating income ZJ=C[s!wu  
　　营业外收入 Non-operating income ">fgoDQ  
　　补贴收入 Subsidy income #<'/sqL  
　　其他业务支出 Other operating expenses 2L<TqC{,-  
　　营业外支出 Non-operating expenses oU~V0{7g  
　　所得税 Income tax e
^'?:j  
　　直接人工成本差异(direct labor variance) $Z28nPd/  
　　直接材料成本差异(direct material variance) A#1y
>k  
　　在产品计价(work-in-process costing) !W$Br\<  
　　联产品成本计算(joint products costing) tu!u9jVv  
　　生产成本汇总程序(accumulation process of procluction cost) >Dtw^1i  
　　制造费用差异(manufacturing expenses variance) ObM5vrEk|  
　　实际成本与估计成本(actual cost and estimated cost) ?7&VT1  
　　工资费用分配(salary costs allocation) 9:~,TH  
　　成本曲线(cost curve) TaolX*$5  
　　农业生产成本(agriculture production cost) )%j)*Ymz;  
　　原始成本和重置成本(original cost and replacement cost) *)]SsM1  
　　工程施工成本 X<9DE!/)  
　　直接成本与间接成本(direct cost and indirect cost) hChM hc  
　　可控成本(controllable cost) +}+hTY$a  
　　制造费用分配(manufacturing expenses allocation) !Rb7q{@>  
　　理论成本与应用成本(theory cost and practice cost) T[Gz  
　　辅助生产成本分配(auxiliary production cost allocation) P`bR;2o  
　　期间,费用 ?tA-`\E  
　　成本控制程序(procedure of cost control) |e< U%v  
　　成本记录(cost entry, cost recorder cost agenda) q',a7Tf:  
　　成本计算分批法(job costing method) D[tGbk  
　　成本计算分步法 wG{obsL.!  
　　直接人工成本差异(direct labor variance) B !tte)  
　　成本控制方法(cost control method)