[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 [2!K 6  
　　股本 Share capital )-2o}KU]>  
　　已归还投资 Investment returned r c7"sIkV  
　　利润分配-其他转入 Profit appropriation - other transfer in wvm`JOP:A  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 'Z+~G  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve OgfmyYMtc  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 2Ek6YNx  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund cRX0i;zag  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund z1ltc{~Z  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit xaWmwsym  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends #"a?3!wr  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve RvYH(!pQ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Poacd;*  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 31y=Ar""  
　　期初未分配利润 Retained earnings, beginning of the year ~n84x  
　　资本公积-股本溢价 Capital surplus - share premium pI |;  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve b$nXljV4?  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 5yO6szg  
　　资本公积-股权投资准备 Capital surplus - investment reserve o)7gKWjujP  
　　资本公积-拨款转入 Capital surplus - subsidiary A:EF#2)g  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation QH6Lb%]/  
　　资本公积-其他 Capital surplus - others 02} &h  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve tqIz$84G  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve AyKaazm]9  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Te~"\`omJ3  
　　盈余公积-储备基金 Surplus reserve - reserve fund Z^>[{|lIA  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund
a8-2:8Su  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment A?3hNvfx  
　　主营业务收入 Sales <w}k9 (Ds  
　　主营业务成本 Cost of sales /
b20!3  
　　主营业务税金及附加 Sales tax hFP$MFab  
　　营业费用 Operating expenses [K[tL|EK  
　　管理费用 General and administrative expenses O k_I}X  
　　财务费用 Financial expenses f8)D|  
　　投资收益 Investment income r:y*l4  
　　其他业务收入 Other operating income =V1k'XJ  
　　营业外收入 Non-operating income FK{YRt  
　　补贴收入 Subsidy income +}X?+Epm  
　　其他业务支出 Other operating expenses }.7!@!q.  
　　营业外支出 Non-operating expenses 7Rj!vj/  
　　所得税 Income tax zGu(y@o  
　　直接人工成本差异(direct labor variance) I~MBR2$9  
　　直接材料成本差异(direct material variance) 8<k0j&~J  
　　在产品计价(work-in-process costing) VY@uQ#&A  
　　联产品成本计算(joint products costing) YcGSZ0vQ  
　　生产成本汇总程序(accumulation process of procluction cost) kqSCKY1  
　　制造费用差异(manufacturing expenses variance) ,-t3gc1~X  
　　实际成本与估计成本(actual cost and estimated cost) 'Ol}nmJ'n  
　　工资费用分配(salary costs allocation) l2=.;7IV  
　　成本曲线(cost curve) X",fp  
　　农业生产成本(agriculture production cost) !'B.ad  
　　原始成本和重置成本(original cost and replacement cost) J}TS-j0  
　　工程施工成本 Y*3qH
]  
　　直接成本与间接成本(direct cost and indirect cost) -c%GlpZw  
　　可控成本(controllable cost) WKqNJN C  
　　制造费用分配(manufacturing expenses allocation) 6!/e_a  
　　理论成本与应用成本(theory cost and practice cost) ";9cYoKRY  
　　辅助生产成本分配(auxiliary production cost allocation) M 'W@K  
　　期间,费用 /]T#@>('  
　　成本控制程序(procedure of cost control) hyL3fkMJ,  
　　成本记录(cost entry, cost recorder cost agenda) {Zjnf6d]  
　　成本计算分批法(job costing method) =lS~2C  
　　成本计算分步法 rOB-2@-  
　　直接人工成本差异(direct labor variance) jwTb09  
　　成本控制方法(cost control method)