[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 ^r0mx{i&  
　　股本 Share capital e"6!0Py#*  
　　已归还投资 Investment returned VD-2{em  
　　利润分配-其他转入 Profit appropriation - other transfer in I:,D:00+  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \F8*HPM=*  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /WE1afe_R  
　　利润分配-提取储备基金 Profit appropriation - reserve fund %SD=3UK6  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9UeK}Rl^n  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund mdPE F)-  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit [";<YR7iRN  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Dl95Vo=1  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve G9P)Y#WB  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {;XO'  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Irnfr\l.  
　　期初未分配利润 Retained earnings, beginning of the year [G[|auKF  
　　资本公积-股本溢价 Capital surplus - share premium |HMpVT-;j  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -A17tC20J1  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 0s8w)%4$  
　　资本公积-股权投资准备 Capital surplus - investment reserve WZJ}HHePr  
　　资本公积-拨款转入 Capital surplus - subsidiary 8^%Nl `_2B  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation "=9kX`(1y  
　　资本公积-其他 Capital surplus - others iLD:}yK  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve b{wj4  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve h$~\to$C  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9Lv"|S`5W_  
　　盈余公积-储备基金 Surplus reserve - reserve fund sZ9VXnz24  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund QL_9a,R'r  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment [Oy5Td7[  
　　主营业务收入 Sales 6!^&]4  
　　主营业务成本 Cost of sales "iY=1F"\R  
　　主营业务税金及附加 Sales tax dy^zOqc  
　　营业费用 Operating expenses 27-GfC=7*  
　　管理费用 General and administrative expenses b 6
B5  
　　财务费用 Financial expenses CDTM<0`%  
　　投资收益 Investment income >|@i8?|E  
　　其他业务收入 Other operating income _r&,n\ T  
　　营业外收入 Non-operating income D!d1%hac  
　　补贴收入 Subsidy income 26Jb{o9Z<  
　　其他业务支出 Other operating expenses w `0m[*  
　　营业外支出 Non-operating expenses y}t1r |p  
　　所得税 Income tax 8Cw+<A*  
　　直接人工成本差异(direct labor variance) MF["-GvP/  
　　直接材料成本差异(direct material variance) Wy`ve~y  
　　在产品计价(work-in-process costing) #N'W+M /  
　　联产品成本计算(joint products costing) o
)pso\;  
　　生产成本汇总程序(accumulation process of procluction cost) fNnemn@>  
　　制造费用差异(manufacturing expenses variance) nVt,= ?_ U  
　　实际成本与估计成本(actual cost and estimated cost) -@EAL:kY  
　　工资费用分配(salary costs allocation) =~f\m:Y  
　　成本曲线(cost curve) _#]/d3*Z}  
　　农业生产成本(agriculture production cost) lmRdl>  
　　原始成本和重置成本(original cost and replacement cost) z nxAP|  
　　工程施工成本 qu:nV"~_  
　　直接成本与间接成本(direct cost and indirect cost) w( ^  
　　可控成本(controllable cost) IDIok~B=e  
　　制造费用分配(manufacturing expenses allocation) vz-O2B
_u  
　　理论成本与应用成本(theory cost and practice cost) 2)zAX"#
/  
　　辅助生产成本分配(auxiliary production cost allocation) bYKe5y=  
　　期间,费用 3pF7}P  
　　成本控制程序(procedure of cost control) J*} warf&  
　　成本记录(cost entry, cost recorder cost agenda) gL:Vj%c  
　　成本计算分批法(job costing method) QwSYjR:K  
　　成本计算分步法 BQ7p<{G  
　　直接人工成本差异(direct labor variance) TppuEC>  
　　成本控制方法(cost control method)