[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 mLh kI!4[  
　　股本 Share capital i;/xK
=L  
　　已归还投资 Investment returned ~y HU^5D  
　　利润分配-其他转入 Profit appropriation - other transfer in =U8Ek;Drp  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve tVuWVJ4M  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve B* kcNlW  
　　利润分配-提取储备基金 Profit appropriation - reserve fund sRSz}]  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund cD*}..-/4  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund dU)]:>Uz  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit v+7kU=  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends  hc#!Lv  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +m j*o(  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends aNcd` $0  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares r3E!dTDWq  
　　期初未分配利润 Retained earnings, beginning of the year W%<
LTWOc  
　　资本公积-股本溢价 Capital surplus - share premium >F1kR\!  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $YxBE`)d-  
　　资本公积-接受现金捐赠 Capital surplus - cash donation q gIb/6;xQ  
　　资本公积-股权投资准备 Capital surplus - investment reserve F{06 _T  
　　资本公积-拨款转入 Capital surplus - subsidiary `?T#Hl>j  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation
KmG  
　　资本公积-其他 Capital surplus - others ]aP=Ks%  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Kl7WQg,XOi  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve dzLQI}89+k  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve m>USD?i  
　　盈余公积-储备基金 Surplus reserve - reserve fund o#) {1<0vg  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund *IgE
)N>  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment |-sPLU&s%  
　　主营业务收入 Sales n0Y+b[+wj  
　　主营业务成本 Cost of sales pl@O N"=[  
　　主营业务税金及附加 Sales tax O[tvR:Nh  
　　营业费用 Operating expenses k@zy  
　　管理费用 General and administrative expenses lC:k7<0Ji  
　　财务费用 Financial expenses ^b:(jI*l  
　　投资收益 Investment income H]Hv;fcC  
　　其他业务收入 Other operating income vEf4HZ&w  
　　营业外收入 Non-operating income +$4(zPs@  
　　补贴收入 Subsidy income J
B!:JML  
　　其他业务支出 Other operating expenses `E+Jnu,jC  
　　营业外支出 Non-operating expenses %CWPbk^  
　　所得税 Income tax s { #3r  
　　直接人工成本差异(direct labor variance) CYOI.#m2  
　　直接材料成本差异(direct material variance) DPi_O{W>  
　　在产品计价(work-in-process costing) !.2<| 24  
　　联产品成本计算(joint products costing) 720PjQ  
　　生产成本汇总程序(accumulation process of procluction cost) `:N# 'i  
　　制造费用差异(manufacturing expenses variance) A-:O`RK  
　　实际成本与估计成本(actual cost and estimated cost) mF` B#  
　　工资费用分配(salary costs allocation) (c0A.L)  
　　成本曲线(cost curve) %X#zj"  
　　农业生产成本(agriculture production cost) pv|Pm  
　　原始成本和重置成本(original cost and replacement cost) r0p w_j  
　　工程施工成本 d%l{V6  
　　直接成本与间接成本(direct cost and indirect cost) _|h8q-[3  
　　可控成本(controllable cost) wFG3KzEq ~  
　　制造费用分配(manufacturing expenses allocation) U qG .:@T  
　　理论成本与应用成本(theory cost and practice cost) LYlDc;<A  
　　辅助生产成本分配(auxiliary production cost allocation) + QQS={  
　　期间,费用 o7IxJCL=Q  
　　成本控制程序(procedure of cost control) ss;R8:5  
　　成本记录(cost entry, cost recorder cost agenda) +`?Y?L^ J  
　　成本计算分批法(job costing method) X,9 M"E 2  
　　成本计算分步法 THmb
6^  
　　直接人工成本差异(direct labor variance) nUkaz*4qU  
　　成本控制方法(cost control method)