[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 WvoJ^{\4N*  
　　股本 Share capital q/h, jM  
　　已归还投资 Investment returned HhZ>/5'(  
　　利润分配-其他转入 Profit appropriation - other transfer in |e_'%d&  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 'QdDXw5o  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :^En\YcU  
　　利润分配-提取储备基金 Profit appropriation - reserve fund wM``vx[/  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Vr7L9%/wg  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Ods~tM  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit D &Bdl5g  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 
3Viz0I<%  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `yYYyB[  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0K(&EpVE  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares K2qKk
 V@  
　　期初未分配利润 Retained earnings, beginning of the year
6hO]eS  
　　资本公积-股本溢价 Capital surplus - share premium AsfmH-4)  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve P_.zp5>  
　　资本公积-接受现金捐赠 Capital surplus - cash donation *5KDu$'(e  
　　资本公积-股权投资准备 Capital surplus - investment reserve 7o7*g 7  
　　资本公积-拨款转入 Capital surplus - subsidiary 8\S$iGd  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,Ma%"cWVC  
　　资本公积-其他 Capital surplus - others v05$"Ig  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve P r2WF~NuO  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1wy?<B.f
 
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2dCD.9s9~  
　　盈余公积-储备基金 Surplus reserve - reserve fund LlcH#L$  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund XD%GNZ  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment {%D4%X<  
　　主营业务收入 Sales $}JWJ\-]  
　　主营业务成本 Cost of sales `PtfPt<{  
　　主营业务税金及附加 Sales tax f~?kx41dq  
　　营业费用 Operating expenses xz-?sD/xe  
　　管理费用 General and administrative expenses HP,{/ $i:  
　　财务费用 Financial expenses
f<;eNN  
　　投资收益 Investment income }E^k*S  
　　其他业务收入 Other operating income ]Jnrs  
　　营业外收入 Non-operating income 0V+v)\4
FE  
　　补贴收入 Subsidy income 4vi[hiV   
　　其他业务支出 Other operating expenses F):1@
.S  
　　营业外支出 Non-operating expenses b"y4-KV  
　　所得税 Income tax ig^x%!;  
　　直接人工成本差异(direct labor variance) &<EixDi4q  
　　直接材料成本差异(direct material variance) K2gF;(  
　　在产品计价(work-in-process costing) b/d1(B@  
　　联产品成本计算(joint products costing) T*%O\&'r  
　　生产成本汇总程序(accumulation process of procluction cost) -VvN1G6.x?  
　　制造费用差异(manufacturing expenses variance) r8>Qs RnU%  
　　实际成本与估计成本(actual cost and estimated cost) L5wR4Ue)  
　　工资费用分配(salary costs allocation) bh+m_$X~  
　　成本曲线(cost curve) nP0rg  
　　农业生产成本(agriculture production cost) t8ORfO+  
　　原始成本和重置成本(original cost and replacement cost) |`p
DOd  
　　工程施工成本 6J <. i  
　　直接成本与间接成本(direct cost and indirect cost)  V*W H  
　　可控成本(controllable cost) m$VCCDv  
　　制造费用分配(manufacturing expenses allocation) 6GoQJ  
　　理论成本与应用成本(theory cost and practice cost) jt0f*eYE8  
　　辅助生产成本分配(auxiliary production cost allocation) ) D5JA`  
　　期间,费用 V6& 6I  
　　成本控制程序(procedure of cost control) T%yGSk  
　　成本记录(cost entry, cost recorder cost agenda) fW$1f5g"  
　　成本计算分批法(job costing method) U^kk0OT^  
　　成本计算分步法 _FkH;MGWS  
　　直接人工成本差异(direct labor variance) Yo\%53w/  
　　成本控制方法(cost control method)