[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 J}035  
　　股本 Share capital 8?S)>-mwv  
　　已归还投资 Investment returned P2+Z^J`Y>  
　　利润分配-其他转入 Profit appropriation - other transfer in 8jn
z;;|  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &!kr&g#]  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve sPee"9
%,  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ~alC5|wCUQ  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund C9 8 Ks  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7D;g\{>M  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit '
<v/Gl\  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends \9S&j(I  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve H9^DlIv('  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;'B\l@U\  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares B`/cKfg  
　　期初未分配利润 Retained earnings, beginning of the year $1CAfSgKw  
　　资本公积-股本溢价 Capital surplus - share premium vIoV(rc+  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |^ao,3h#  
　　资本公积-接受现金捐赠 Capital surplus - cash donation NTHy!y<!h  
　　资本公积-股权投资准备 Capital surplus - investment reserve '5ZtB<  
　　资本公积-拨款转入 Capital surplus - subsidiary u'?yc"d>#  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation -
F+dRzxH  
　　资本公积-其他 Capital surplus - others zaix_mR  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve f8Xe%"<  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve H n
Rd  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;(kU:b|j  
　　盈余公积-储备基金 Surplus reserve - reserve fund \?bp^BrI  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund NY5?T0/[  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment |$r|DX1[  
　　主营业务收入 Sales 6E!CxXUX  
　　主营业务成本 Cost of sales @+v;B:  
　　主营业务税金及附加 Sales tax P|[i{h  
　　营业费用 Operating expenses S=^a''bg  
　　管理费用 General and administrative expenses LN8V&'>  
　　财务费用 Financial expenses 
?w}E/(r  
　　投资收益 Investment income S >PTD@  
　　其他业务收入 Other operating income uM8YY[b  
　　营业外收入 Non-operating income *j,5TO-j  
　　补贴收入 Subsidy income {5f?y\Z  
　　其他业务支出 Other operating expenses M~/%V NX  
　　营业外支出 Non-operating expenses u"%i3%Yjh  
　　所得税 Income tax E47U &xL  
　　直接人工成本差异(direct labor variance) 2Et7o/\<  
　　直接材料成本差异(direct material variance) 
x}.Q9L  
　　在产品计价(work-in-process costing) :eK;:p
N  
　　联产品成本计算(joint products costing) *{]9e\DF  
　　生产成本汇总程序(accumulation process of procluction cost) X5'QYZ6kv  
　　制造费用差异(manufacturing expenses variance) 2VOdI  
　　实际成本与估计成本(actual cost and estimated cost) t}E1NXW  
　　工资费用分配(salary costs allocation) rurC! -  
　　成本曲线(cost curve) e,_b  
　　农业生产成本(agriculture production cost) acWm+  
　　原始成本和重置成本(original cost and replacement cost) ndkV(#wQS  
　　工程施工成本 Fejs9'c B  
　　直接成本与间接成本(direct cost and indirect cost) \ORNOX:  
　　可控成本(controllable cost) =TDK$Ek  
　　制造费用分配(manufacturing expenses allocation) ]_S&8F}|  
　　理论成本与应用成本(theory cost and practice cost) ^X%{]b K  
　　辅助生产成本分配(auxiliary production cost allocation) tQy@d_a=y  
　　期间,费用 lE+v@Kb:  
　　成本控制程序(procedure of cost control) "YlN_U  
　　成本记录(cost entry, cost recorder cost agenda) &)Fp  
　　成本计算分批法(job costing method) T4`.rnzyRb  
　　成本计算分步法 =kq!e  
　　直接人工成本差异(direct labor variance) 3_Su5~^  
　　成本控制方法(cost control method)