[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 c5t],P  
　　股本 Share capital j\Z/R1RcW  
　　已归还投资 Investment returned X-&U-S;  
　　利润分配-其他转入 Profit appropriation - other transfer in "7*cF>FE8  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @}{~Ofs  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve RI q9wD}4(  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ??!+2G#%!  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #l!Sz247  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /5y*ZIq]e  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit &u_s*  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends &!lGx7zf  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _k,/t
10  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends *Hnk,?kPq  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares  3O:gZRxK  
　　期初未分配利润 Retained earnings, beginning of the year )aOPR|+  
　　资本公积-股本溢价 Capital surplus - share premium ,KMt9<  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve  jJN.(  
　　资本公积-接受现金捐赠 Capital surplus - cash donation PV*U4aP  
　　资本公积-股权投资准备 Capital surplus - investment reserve <L1;aNN  
　　资本公积-拨款转入 Capital surplus - subsidiary
j(`L)/|O  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation )@ /!B`  
　　资本公积-其他 Capital surplus - others yX:*TK4  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @@,
l0/  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve J1?)z+t9~  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ighd,G-  
　　盈余公积-储备基金 Surplus reserve - reserve fund Wq+
6`o  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund m{/?6h 1  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment jORU+g  
　　主营业务收入 Sales f\ wP}c'  
　　主营业务成本 Cost of sales 26c,hPIeXY  
　　主营业务税金及附加 Sales tax zF6]2Y?k%  
　　营业费用 Operating expenses F0O/SI(cA  
　　管理费用 General and administrative expenses @c<*l+Qc  
　　财务费用 Financial expenses Pw^lp'dO  
　　投资收益 Investment income Qz+hS\yx  
　　其他业务收入 Other operating income v>2gx1F"?  
　　营业外收入 Non-operating income <mm.b  
　　补贴收入 Subsidy income [dK
5kO  
　　其他业务支出 Other operating expenses j0p'_|)(  
　　营业外支出 Non-operating expenses &uh|!lD  
　　所得税 Income tax .kl _F7  
　　直接人工成本差异(direct labor variance) r*|#*"K"a  
　　直接材料成本差异(direct material variance) !+;'kI2  
　　在产品计价(work-in-process costing) )F\tU  
　　联产品成本计算(joint products costing) K[%)_KW  
　　生产成本汇总程序(accumulation process of procluction cost) TwlrncK*  
　　制造费用差异(manufacturing expenses variance) jp
l"KN?X  
　　实际成本与估计成本(actual cost and estimated cost) B?qLXRv  
　　工资费用分配(salary costs allocation) $"d< F3k  
　　成本曲线(cost curve) kxJ! #%w  
　　农业生产成本(agriculture production cost) ##gq{hgjb$  
　　原始成本和重置成本(original cost and replacement cost) w`kn!k8  
　　工程施工成本 =Fq"lq %  
　　直接成本与间接成本(direct cost and indirect cost) W0]W[b,:u$  
　　可控成本(controllable cost) 35dbDgVz$  
　　制造费用分配(manufacturing expenses allocation) SH"e x,=  
　　理论成本与应用成本(theory cost and practice cost) j4v.8;  
　　辅助生产成本分配(auxiliary production cost allocation) WUQlAsme  
　　期间,费用 RR u1/nam  
　　成本控制程序(procedure of cost control) 1 m)WM,L  
　　成本记录(cost entry, cost recorder cost agenda) sx;7
 
　　成本计算分批法(job costing method) z\zmAus  
　　成本计算分步法 wI!>IV(5  
　　直接人工成本差异(direct labor variance) }B{bM<dF  
　　成本控制方法(cost control method)