[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 !@u>A_  
　　股本 Share capital Cp^@zw*/  
　　已归还投资 Investment returned Y\],2[liF  
　　利润分配-其他转入 Profit appropriation - other transfer in + SZYg[  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve jNwjK
0?  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3:"]Rn([P  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 9p$V)qd
X  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #X: 'aj98  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _qv K*nE  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit p3ISWJa!  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends b1pQ`qt  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Ub0/r$]DK  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends j4FeSGa  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares sDgXU@  
　　期初未分配利润 Retained earnings, beginning of the year pqvOJ#?Q}=  
　　资本公积-股本溢价 Capital surplus - share premium 3QI?[R.  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ERUt'1F?]  
　　资本公积-接受现金捐赠 Capital surplus - cash donation JO&JP3N1  
　　资本公积-股权投资准备 Capital surplus - investment reserve $d+DDm1o  
　　资本公积-拨款转入 Capital surplus - subsidiary =k}SD96  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation }MR1^  
　　资本公积-其他 Capital surplus - others C\_zdADUb%  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Bhqft;Nuh  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |CgnCUv+  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .*=]gZ$IE  
　　盈余公积-储备基金 Surplus reserve - reserve fund %I!:I Ta  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund QU{ Ech'  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment \&V0vN1  
　　主营业务收入 Sales h:XzUxL\  
　　主营业务成本 Cost of sales e73^#O&Xt  
　　主营业务税金及附加 Sales tax _FbC{yI8;  
　　营业费用 Operating expenses PIA)d-
Z  
　　管理费用 General and administrative expenses @RD+xYm  
　　财务费用 Financial expenses _ 7oV<  
　　投资收益 Investment income k)S.]!u&G  
　　其他业务收入 Other operating income Xqp|VbDca  
　　营业外收入 Non-operating income Mv|ykJoz"  
　　补贴收入 Subsidy income uBg 8 h{>  
　　其他业务支出 Other operating expenses A6<C-1 N}j  
　　营业外支出 Non-operating expenses {vaaFs  
　　所得税 Income tax ufa41$B'yG  
　　直接人工成本差异(direct labor variance) j^`X~gE  
　　直接材料成本差异(direct material variance) =9L $L|W  
　　在产品计价(work-in-process costing) 4A{|[}!  
　　联产品成本计算(joint products costing) D/(L  
　　生产成本汇总程序(accumulation process of procluction cost) va/m ~k|i  
　　制造费用差异(manufacturing expenses variance) U]qav
,^[  
　　实际成本与估计成本(actual cost and estimated cost) Nd:R" p*8  
　　工资费用分配(salary costs allocation) IWVlrGyM  
　　成本曲线(cost curve) `Yc_5&"  
　　农业生产成本(agriculture production cost) ^Yr0@pE  
　　原始成本和重置成本(original cost and replacement cost) jD) {I  
　　工程施工成本 DG(7|`(aY  
　　直接成本与间接成本(direct cost and indirect cost) +ww^ev%  
　　可控成本(controllable cost) IC/(R! Crj  
　　制造费用分配(manufacturing expenses allocation) *VSel4;\t  
　　理论成本与应用成本(theory cost and practice cost) MB);!qy  
　　辅助生产成本分配(auxiliary production cost allocation) ;S$Ll*f>D  
　　期间,费用 *, Ld/O;s  
　　成本控制程序(procedure of cost control) G@!z$  
　　成本记录(cost entry, cost recorder cost agenda) z;]CmR@Ki  
　　成本计算分批法(job costing method) >1L=,M  
　　成本计算分步法 RnVtZ#S Ch  
　　直接人工成本差异(direct labor variance) s*M @%_A?  
　　成本控制方法(cost control method)