[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 dh^+l;!L  
　　股本 Share capital P3iA(3I24<  
　　已归还投资 Investment returned "F-Y^  
　　利润分配-其他转入 Profit appropriation - other transfer in %M{k.FE(  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~n[b^b  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *
O @sh  
　　利润分配-提取储备基金 Profit appropriation - reserve fund M[aT2A  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund a-]hW=[  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 'aD6>8/Hj  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 8FzH NG  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends q*6q}s3n  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5- D`<\  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends y(bsCsV&  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares LBiowd[  
　　期初未分配利润 Retained earnings, beginning of the year ^ <qrM  
　　资本公积-股本溢价 Capital surplus - share premium K8?zgRG3~N  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve gbm0H-A:*  
　　资本公积-接受现金捐赠 Capital surplus - cash donation |9>*$Fe"  
　　资本公积-股权投资准备 Capital surplus - investment reserve dG&2,n'f  
　　资本公积-拨款转入 Capital surplus - subsidiary n6b3E*  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation iQt!PMF.  
　　资本公积-其他 Capital surplus - others R? O-x9  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve N-[n\}'  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve NSw<t9Yi  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8q?;2w \l  
　　盈余公积-储备基金 Surplus reserve - reserve fund T yU&QXb  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Zta$R,[9h  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment  Lf >YdD  
　　主营业务收入 Sales $ye^uu; Z  
　　主营业务成本 Cost of sales KNy`Lj)VPY  
　　主营业务税金及附加 Sales tax D"L|"qJ  
　　营业费用 Operating expenses _N98vf0o  
　　管理费用 General and administrative expenses $#5klA  
　　财务费用 Financial expenses %drJ p6n%  
　　投资收益 Investment income jOs H2^  
　　其他业务收入 Other operating income Dk6?Nwy"  
　　营业外收入 Non-operating income mc?';dEG  
　　补贴收入 Subsidy income SO`dnf  
　　其他业务支出 Other operating expenses bSQRLxF  
　　营业外支出 Non-operating expenses Cz_AJ-WR  
　　所得税 Income tax TfJL+a0  
　　直接人工成本差异(direct labor variance) Rab#7Q16Q8  
　　直接材料成本差异(direct material variance) Y2<dM/b/  
　　在产品计价(work-in-process costing) !g8*r"[UJ  
　　联产品成本计算(joint products costing) J'W}7r  
　　生产成本汇总程序(accumulation process of procluction cost) XdpF&B&K7Q  
　　制造费用差异(manufacturing expenses variance) yVaUt_Zi  
　　实际成本与估计成本(actual cost and estimated cost) :/B:FY=  
　　工资费用分配(salary costs allocation) _R)&k%i}  
　　成本曲线(cost curve) N[pZIH5ho=  
　　农业生产成本(agriculture production cost) F) ?
o,  
　　原始成本和重置成本(original cost and replacement cost) VBM/x|'  
　　工程施工成本 Jy9bY  
　　直接成本与间接成本(direct cost and indirect cost) gI)u}JX  
　　可控成本(controllable cost) 8x9Rm  
　　制造费用分配(manufacturing expenses allocation) !#?8BwnaZ  
　　理论成本与应用成本(theory cost and practice cost) Qm< gb+  
　　辅助生产成本分配(auxiliary production cost allocation) (^LS']ybc  
　　期间,费用 i3\~Qj;1  
　　成本控制程序(procedure of cost control) D}w<84qX  
　　成本记录(cost entry, cost recorder cost agenda) u)v$JpNE  
　　成本计算分批法(job costing method) y0<Uu  
　　成本计算分步法 3L>d!qD  
　　直接人工成本差异(direct labor variance) B| tzF0;c  
　　成本控制方法(cost control method)