[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 "dHo6CT,y_  
　　股本 Share capital B\tm  
　　已归还投资 Investment returned 63QF1*gPH  
　　利润分配-其他转入 Profit appropriation - other transfer in Fg0!2MKq*  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Q_`EKz;N{  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve b+$E*}  
　　利润分配-提取储备基金 Profit appropriation - reserve fund <B!DwMk;.  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (5e4>p&+  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund :OV6R,  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit :qj7i(
  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 0|ekwTx.  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve vs@u*4.Ut<  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Y8c,+D,Ww  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares DDj:(I?,w  
　　期初未分配利润 Retained earnings, beginning of the year  v>s,*  
　　资本公积-股本溢价 Capital surplus - share premium O7m-_#/\  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve dEkAUH  
　　资本公积-接受现金捐赠 Capital surplus - cash donation wQ8<%qi"L  
　　资本公积-股权投资准备 Capital surplus - investment reserve ji<(}d~L*  
　　资本公积-拨款转入 Capital surplus - subsidiary _<'?s>(U'  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation "JE->iD  
　　资本公积-其他 Capital surplus - others 3`;1;
T2$B  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve K{:[0oIHc  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve thz[h5C?C  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .yHi"ss3  
　　盈余公积-储备基金 Surplus reserve - reserve fund !6hV|2aJy  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund rdsZ[ii  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment a%/D~5Z  
　　主营业务收入 Sales DGg1T
UE  
　　主营业务成本 Cost of sales LtPaTe  
　　主营业务税金及附加 Sales tax Rh%@N.Z*  
　　营业费用 Operating expenses $,
0EV9+af  
　　管理费用 General and administrative expenses In8{7&iVO  
　　财务费用 Financial expenses tJ .Ln  
　　投资收益 Investment income sQ+s3x1y  
　　其他业务收入 Other operating income 7>h(M+ /  
　　营业外收入 Non-operating income .>S1do+  
　　补贴收入 Subsidy income &Zjs  
　　其他业务支出 Other operating expenses dptfIBYc+  
　　营业外支出 Non-operating expenses G8'  
　　所得税 Income tax /x<uv_"  
　　直接人工成本差异(direct labor variance) KwgFh#e  
　　直接材料成本差异(direct material variance) D=K{(0{"/,  
　　在产品计价(work-in-process costing) p_vldTIW  
　　联产品成本计算(joint products costing) #CcEI  
　　生产成本汇总程序(accumulation process of procluction cost) G cB<i  
　　制造费用差异(manufacturing expenses variance) <[$a7l i  
　　实际成本与估计成本(actual cost and estimated cost) @$nh6l>i  
　　工资费用分配(salary costs allocation) ^^< C9  
　　成本曲线(cost curve) >!%+9@a}  
　　农业生产成本(agriculture production cost) <$ qT(3w<y  
　　原始成本和重置成本(original cost and replacement cost) +VL:O]`DJ  
　　工程施工成本 4*inN~cU  
　　直接成本与间接成本(direct cost and indirect cost) C-g,uARX(r  
　　可控成本(controllable cost) {`-AIlH(  
　　制造费用分配(manufacturing expenses allocation) H?,Dv>.#*  
　　理论成本与应用成本(theory cost and practice cost) QEMT'Cs
 
　　辅助生产成本分配(auxiliary production cost allocation) WJ^]mpH9  
　　期间,费用 cP\ZeG#<  
　　成本控制程序(procedure of cost control) 85
$ WH  
　　成本记录(cost entry, cost recorder cost agenda) f$vU$>+[  
　　成本计算分批法(job costing method) HU$]o
 N  
　　成本计算分步法 HD3WsIim*  
　　直接人工成本差异(direct labor variance) X_!km-{  
　　成本控制方法(cost control method)