[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 JXu$ew>q  
　　股本 Share capital [&nh5|f  
　　已归还投资 Investment returned }b0; 0j  
　　利润分配-其他转入 Profit appropriation - other transfer in \l.-eu'O  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 'ul~7h;n  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {WPobP"  
　　利润分配-提取储备基金 Profit appropriation - reserve fund R W}"2  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1f8GW  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund JM\m)RH0  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit mGGsB5#w>  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7 <Q5;J&;  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve !ykx^z  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends o4zM)\;F  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares * H.oP  
　　期初未分配利润 Retained earnings, beginning of the year \@1=stK:F  
　　资本公积-股本溢价 Capital surplus - share premium /Ne<V2AX  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve V`7FKL@"  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 2w-51 tqm  
　　资本公积-股权投资准备 Capital surplus - investment reserve %LZ({\5K#f  
　　资本公积-拨款转入 Capital surplus - subsidiary hDp6YV,q  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,i,q!M
{-  
　　资本公积-其他 Capital surplus - others D*YM[sN`  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |)K]U  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve sSQs#+&=[  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve E4W zU  
　　盈余公积-储备基金 Surplus reserve - reserve fund o`q_wdy?  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund [_.5RPJP8  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment &g~ wS@  
　　主营业务收入 Sales Wxbq)Z[V  
　　主营业务成本 Cost of sales nE^Qy=iE  
　　主营业务税金及附加 Sales tax O=dJi9;`#_  
　　营业费用 Operating expenses ]/B$br'O{?  
　　管理费用 General and administrative expenses rJ!{/3e  
　　财务费用 Financial expenses kr9gK~  
　　投资收益 Investment income S.d^T](  
　　其他业务收入 Other operating income yT#{UA^  
　　营业外收入 Non-operating income N]<!j$pOz  
　　补贴收入 Subsidy income pKjoi{ Z  
　　其他业务支出 Other operating expenses =l0Jb#d  
　　营业外支出 Non-operating expenses NSFs\a@1  
　　所得税 Income tax 0`I-2M4F*Q  
　　直接人工成本差异(direct labor variance) $
8'O  
　　直接材料成本差异(direct material variance) !grVR157P  
　　在产品计价(work-in-process costing) Y"6w,_'m  
　　联产品成本计算(joint products costing) yH<$k^0r*  
　　生产成本汇总程序(accumulation process of procluction cost) fuB)qt!E  
　　制造费用差异(manufacturing expenses variance) j OyvDY9\  
　　实际成本与估计成本(actual cost and estimated cost) S>0nx ^P  
　　工资费用分配(salary costs allocation) W5'3$,X9  
　　成本曲线(cost curve) `)Z!V?&!  
　　农业生产成本(agriculture production cost) =07]z@s  
　　原始成本和重置成本(original cost and replacement cost) 2"d!(J6}K  
　　工程施工成本 vYU;_R   
　　直接成本与间接成本(direct cost and indirect cost) D K
w*~0  
　　可控成本(controllable cost) f*24)Wn<  
　　制造费用分配(manufacturing expenses allocation) W.1As{  
　　理论成本与应用成本(theory cost and practice cost) _%x4ty  
　　辅助生产成本分配(auxiliary production cost allocation) 5&e<#"  
　　期间,费用 7oR:1DXw|  
　　成本控制程序(procedure of cost control) 1<<kA:d  
　　成本记录(cost entry, cost recorder cost agenda) \^V`ds*.  
　　成本计算分批法(job costing method) E3*\ ^Q_  
　　成本计算分步法 ((^sDE6(  
　　直接人工成本差异(direct labor variance) nxJee=qH  
　　成本控制方法(cost control method)