[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 !p[9{U->o;  
　　股本 Share capital Qq@G\eRo  
　　已归还投资 Investment returned 9Li%KOY  
　　利润分配-其他转入 Profit appropriation - other transfer in W?We6.%  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ncX/L[L  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |hO~X~P  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 8srBHslI  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Zo}y(N1K}  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund L3p`  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 7]BW[~77  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends yR~R:  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %',F  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _6k*'aT~FK  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares v$)q($}p  
　　期初未分配利润 Retained earnings, beginning of the year YqV8D&I  
　　资本公积-股本溢价 Capital surplus - share premium 6AP~]e 8  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =B];?%  
　　资本公积-接受现金捐赠 Capital surplus - cash donation t'~/$=9}  
　　资本公积-股权投资准备 Capital surplus - investment reserve Y]; Y
cj;  
　　资本公积-拨款转入 Capital surplus - subsidiary +@
Ad1fJi  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation mCz,2K|^~  
　　资本公积-其他 Capital surplus - others _oB_YL;,*  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve X>I)~z}9#  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 97,rE$bC  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Otz E:qe  
　　盈余公积-储备基金 Surplus reserve - reserve fund D-U<u@A4  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ai
'4_  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment j.i#*tN//  
　　主营业务收入 Sales : 5U"XY x@  
　　主营业务成本 Cost of sales m))<!3  
　　主营业务税金及附加 Sales tax Q*YYTmZ  
　　营业费用 Operating expenses ^#):c`  
　　管理费用 General and administrative expenses #RMI&[M  
　　财务费用 Financial expenses OI0B:()  
　　投资收益 Investment income f7hXQ
|$  
　　其他业务收入 Other operating income >az;!7~cD  
　　营业外收入 Non-operating income ;XC@=RpX  
　　补贴收入 Subsidy income 46h@j
>/K  
　　其他业务支出 Other operating expenses MqKye8h9f  
　　营业外支出 Non-operating expenses qUo-Dq>  
　　所得税 Income tax l+wc'=]  
　　直接人工成本差异(direct labor variance) up%Z$"Y  
　　直接材料成本差异(direct material variance) Hwm?#6\5  
　　在产品计价(work-in-process costing) p{=QGrxB*  
　　联产品成本计算(joint products costing) M]H gIL@9#  
　　生产成本汇总程序(accumulation process of procluction cost) &,i~cG?  
　　制造费用差异(manufacturing expenses variance) uD["{?H  
　　实际成本与估计成本(actual cost and estimated cost)
cgj.e  
　　工资费用分配(salary costs allocation) S*)o)34U  
　　成本曲线(cost curve) n+D#k 8{  
　　农业生产成本(agriculture production cost) Z0
fJ9HW  
　　原始成本和重置成本(original cost and replacement cost) DI&MC9j(   
　　工程施工成本 sg'NBAo"  
　　直接成本与间接成本(direct cost and indirect cost) d `j?7Z  
　　可控成本(controllable cost) c-5jYwV  
　　制造费用分配(manufacturing expenses allocation) 1]\TI7/n  
　　理论成本与应用成本(theory cost and practice cost) MFg'YA2 /  
　　辅助生产成本分配(auxiliary production cost allocation) V+w u  
　　期间,费用 sIm#_+Y  
　　成本控制程序(procedure of cost control) bj"z8kP  
　　成本记录(cost entry, cost recorder cost agenda) &-GuKH(Y<  
　　成本计算分批法(job costing method) $Kq<W{H3ut  
　　成本计算分步法 [U_[</L7  
　　直接人工成本差异(direct labor variance) el'j
&I  
　　成本控制方法(cost control method)