[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 a'f"Zdh%w  
　　股本 Share capital R km1fYf  
　　已归还投资 Investment returned V0 x[sEW  
　　利润分配-其他转入 Profit appropriation - other transfer in #}L75  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve yC !`6$  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 1VK?Svnd  
　　利润分配-提取储备基金 Profit appropriation - reserve fund w\k|^  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund V{;!
vt~  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund <y=VDb/  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit zu'Ua
u  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends xy$73K6  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 'Ca6cm3Tg  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends E%OY7zf`%  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 0F-X.Dq  
　　期初未分配利润 Retained earnings, beginning of the year [hA%VF.9  
　　资本公积-股本溢价 Capital surplus - share premium OiX
:h#  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ?>5[~rMn  
　　资本公积-接受现金捐赠 Capital surplus - cash donation BJ!b LQ  
　　资本公积-股权投资准备 Capital surplus - investment reserve n"8vlNeW  
　　资本公积-拨款转入 Capital surplus - subsidiary R/r)l<X@   
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 90>
(`pI=  
　　资本公积-其他 Capital surplus - others =3OK3|  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve w~a^r]lPW
 
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve v.:aICB5  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ia 1Sf3  
　　盈余公积-储备基金 Surplus reserve - reserve fund e*p7(b-  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund !spp*Q)#\  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ^%|,G:r  
　　主营业务收入 Sales R>SS\YC'X  
　　主营业务成本 Cost of sales }S51yDVG_  
　　主营业务税金及附加 Sales tax G'IqAKJ  
　　营业费用 Operating expenses t-Rfy`I3  
　　管理费用 General and administrative expenses E8gXa-hv  
　　财务费用 Financial expenses Z"PPXv-<jY  
　　投资收益 Investment income .gTla  
　　其他业务收入 Other operating income hc OT+L>  
　　营业外收入 Non-operating income !E!i`yF  
　　补贴收入 Subsidy income 0"7%*n."2  
　　其他业务支出 Other operating expenses ^Gt&c_gH  
　　营业外支出 Non-operating expenses $Llv6<B  
　　所得税 Income tax v+uq  
　　直接人工成本差异(direct labor variance) &5puGnTZ  
　　直接材料成本差异(direct material variance) <WFA3  
　　在产品计价(work-in-process costing) >)*'w!  
　　联产品成本计算(joint products costing) 1=(jpy  
　　生产成本汇总程序(accumulation process of procluction cost) bA}9He1  
　　制造费用差异(manufacturing expenses variance) eygmhaE  
　　实际成本与估计成本(actual cost and estimated cost) r/zuo6"5  
　　工资费用分配(salary costs allocation) Y,Dd}an  
　　成本曲线(cost curve) O 4zD >O  
　　农业生产成本(agriculture production cost) Q ^X  
　　原始成本和重置成本(original cost and replacement cost) ly"Jl8/<  
　　工程施工成本 MuXp*s3[  
　　直接成本与间接成本(direct cost and indirect cost) i ,Cvnp6Lv  
　　可控成本(controllable cost) m;-FP 2~  
　　制造费用分配(manufacturing expenses allocation) 0/K?'&$yvb  
　　理论成本与应用成本(theory cost and practice cost) %@tKcQ  
　　辅助生产成本分配(auxiliary production cost allocation) /jl{~R#1  
　　期间,费用 `)V1GR2 ES  
　　成本控制程序(procedure of cost control) XN9s!5A<L)  
　　成本记录(cost entry, cost recorder cost agenda) |,3s]b`  
　　成本计算分批法(job costing method) FjRt'  
　　成本计算分步法 x|4m*>Ke  
　　直接人工成本差异(direct labor variance) uQh dg4  
　　成本控制方法(cost control method)