[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 ,%X"Caz  
　　股本 Share capital m<liPl uv  
　　已归还投资 Investment returned ZR8
%h<  
　　利润分配-其他转入 Profit appropriation - other transfer in W Yo>Md 8  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \'9(zbvz9  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve v BLs88  
　　利润分配-提取储备基金 Profit appropriation - reserve fund # H)\ts  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund D_)N!,i  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7zcmv"`  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit rf=oH }  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 9@^N* E+  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve N#<X"&-_#  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends P
|tNmv[;  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares dIq*"Ry+~  
　　期初未分配利润 Retained earnings, beginning of the year 8mM`v  
　　资本公积-股本溢价 Capital surplus - share premium 1/tyne=m  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 7I=vgT1F  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ~oX`Gih  
　　资本公积-股权投资准备 Capital surplus - investment reserve 'TO/i:{\  
　　资本公积-拨款转入 Capital surplus - subsidiary VoC|z
Rd_  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,~G:>q$ad  
　　资本公积-其他 Capital surplus - others Y1-=H)G  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve oH"VrS 6  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 9l<}`/@}W  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve JE_GWgwdv  
　　盈余公积-储备基金 Surplus reserve - reserve fund m}32ovpw  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund n3_|#1Qu  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8'-E>+L   
　　主营业务收入 Sales Txa 2`2t
7  
　　主营业务成本 Cost of sales |<2<`3  
　　主营业务税金及附加 Sales tax sUk&NM%>  
　　营业费用 Operating expenses
XYze*8xUb  
　　管理费用 General and administrative expenses /:ju/~R}  
　　财务费用 Financial expenses R+5yyk\  
　　投资收益 Investment income hH]oJ}H \  
　　其他业务收入 Other operating income WiqkC#N  
　　营业外收入 Non-operating income X- P%^mK  
　　补贴收入 Subsidy income y3Ul}mVhA  
　　其他业务支出 Other operating expenses _5/3RN  
　　营业外支出 Non-operating expenses /}Ct2w&<k  
　　所得税 Income tax Z jn![  
　　直接人工成本差异(direct labor variance) MUi#3o\f  
　　直接材料成本差异(direct material variance) 7?] wAH89  
　　在产品计价(work-in-process costing) Bp/k{7  
　　联产品成本计算(joint products costing) J?/N J-F  
　　生产成本汇总程序(accumulation process of procluction cost) |[iEi  
　　制造费用差异(manufacturing expenses variance) j L*s(Yq  
　　实际成本与估计成本(actual cost and estimated cost) ekCt1^5Y  
　　工资费用分配(salary costs allocation) ,veo/k<"r8  
　　成本曲线(cost curve) `,s0^?_  
　　农业生产成本(agriculture production cost) ,T8fo\a4  
　　原始成本和重置成本(original cost and replacement cost) S #C;"se  
　　工程施工成本 ')Qb,#/,%  
　　直接成本与间接成本(direct cost and indirect cost) o@qI!?p&  
　　可控成本(controllable cost) F> b<t.yV  
　　制造费用分配(manufacturing expenses allocation) 'e*:eBoyb  
　　理论成本与应用成本(theory cost and practice cost) :MILOwF  
　　辅助生产成本分配(auxiliary production cost allocation) ]htx9ds=  
　　期间,费用 >K 7]G?+7E  
　　成本控制程序(procedure of cost control) "Xj>dB1~  
　　成本记录(cost entry, cost recorder cost agenda) X<uH [  
　　成本计算分批法(job costing method) .#_g.0<  
　　成本计算分步法 P,bis7X.  
　　直接人工成本差异(direct labor variance) 7 aN}lQM  
　　成本控制方法(cost control method)