[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 `67[O4$<  
　　股本 Share capital r=6v`)Qr  
　　已归还投资 Investment returned LxpuhvIO  
　　利润分配-其他转入 Profit appropriation - other transfer in =k/IaFg 6w  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %K>.l h@  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve mExVYp h  
　　利润分配-提取储备基金 Profit appropriation - reserve fund lWqrU1 Sjl  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund tl><"6AIP  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "dI;  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit YhY
:~  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends t`+'r}=d  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7c~u=U"  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends FI
bp"~  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Ay !G1;  
　　期初未分配利润 Retained earnings, beginning of the year cCa|YW^j  
　　资本公积-股本溢价 Capital surplus - share premium D<V~f B  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -.T&(&>^  
　　资本公积-接受现金捐赠 Capital surplus - cash donation (4\d]*u5-c  
　　资本公积-股权投资准备 Capital surplus - investment reserve Ur5FC r  
　　资本公积-拨款转入 Capital surplus - subsidiary KyzFnVH3)  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^b7GH9<&  
　　资本公积-其他 Capital surplus - others om]4
BRe  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve b*FC\:\  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve N
D5`Q"k   
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .VkbYK  
　　盈余公积-储备基金 Surplus reserve - reserve fund >P/][MT  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 5ux`U{`m  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment mWyqG*-Hb  
　　主营业务收入 Sales k<cgO[m  
　　主营业务成本 Cost of sales 1?| flK  
　　主营业务税金及附加 Sales tax 8P"_#M?!  
　　营业费用 Operating expenses 8X I?  
　　管理费用 General and administrative expenses V=lfl1Ev0J  
　　财务费用 Financial expenses 1ylk4@`  
　　投资收益 Investment income ;L,mBQB?0b  
　　其他业务收入 Other operating income <a[Yk 2
 
　　营业外收入 Non-operating income =&},;VOh  
　　补贴收入 Subsidy income j~FD{%4N  
　　其他业务支出 Other operating expenses !H2QjW  
　　营业外支出 Non-operating expenses {O+Kw<d  
　　所得税 Income tax J7v|vjI  
　　直接人工成本差异(direct labor variance) Q6X
RsFc  
　　直接材料成本差异(direct material variance) hRq3C1mR  
　　在产品计价(work-in-process costing) l27\diKPJ  
　　联产品成本计算(joint products costing) 1]}#
)-  
　　生产成本汇总程序(accumulation process of procluction cost) z Nl ,  
　　制造费用差异(manufacturing expenses variance) z.CywME<)t  
　　实际成本与估计成本(actual cost and estimated cost) cW{1 Pz^_  
　　工资费用分配(salary costs allocation) tw(JZDc  
　　成本曲线(cost curve) sg8/#_S1i  
　　农业生产成本(agriculture production cost) B}eA\O4}I  
　　原始成本和重置成本(original cost and replacement cost) 4&HXkRs:  
　　工程施工成本 W,K%c=  
　　直接成本与间接成本(direct cost and indirect cost) H
X
oX  
　　可控成本(controllable cost) 3mSXWl^?  
　　制造费用分配(manufacturing expenses allocation) j+^
oz'q  
　　理论成本与应用成本(theory cost and practice cost) 4]/7 )x?R  
　　辅助生产成本分配(auxiliary production cost allocation) ^+ wD43  
　　期间,费用 [y0O{,lI  
　　成本控制程序(procedure of cost control) >+mD$:L  
　　成本记录(cost entry, cost recorder cost agenda) <BW[1h1k5_  
　　成本计算分批法(job costing method) [j"9rO" +  
　　成本计算分步法 q|%(3,)ig  
　　直接人工成本差异(direct labor variance) 8v7
1e>  
　　成本控制方法(cost control method)