[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 hYawU @R  
　　股本 Share capital odIZo| dv  
　　已归还投资 Investment returned LjV]0%j?r  
　　利润分配-其他转入 Profit appropriation - other transfer in $s<N
e{?  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve DBLO|&2!z[  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve u
c|45Zxt  
　　利润分配-提取储备基金 Profit appropriation - reserve fund CbN!1E6).  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund MDF%\Sx  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |!y A@y?  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit {3&|tk!*  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ! !
PYP'e  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^e+
a  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 8 i?l02  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares y\&>ZyOY  
　　期初未分配利润 Retained earnings, beginning of the year   zxp`  
　　资本公积-股本溢价 Capital surplus - share premium ek&kv#G  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 41fJ%f` G  
　　资本公积-接受现金捐赠 Capital surplus - cash donation *5xJv  
　　资本公积-股权投资准备 Capital surplus - investment reserve *b];|n{  
　　资本公积-拨款转入 Capital surplus - subsidiary NH3cq  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7 [g/TB  
　　资本公积-其他 Capital surplus - others <8,cuX\  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve fryJW=  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve u[{tb  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve je]}R>[r5  
　　盈余公积-储备基金 Surplus reserve - reserve fund Iy }:F8F>g  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Y"KE7>Jf  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment KoS*0U<g6  
　　主营业务收入 Sales H{t_xL)k.  
　　主营业务成本 Cost of sales @BNEiOAZ#  
　　主营业务税金及附加 Sales tax cW+t#>'r  
　　营业费用 Operating expenses s@fTj$h  
　　管理费用 General and administrative expenses C)cwAU|h#  
　　财务费用 Financial expenses Yq/.-4y  
　　投资收益 Investment income &.Zb,r$Y  
　　其他业务收入 Other operating income 8Dvazg}4  
　　营业外收入 Non-operating income HI@syFaJM  
　　补贴收入 Subsidy income frBX{L  
　　其他业务支出 Other operating expenses }W ^: cp  
　　营业外支出 Non-operating expenses BATG FS&  
　　所得税 Income tax J/3_C6U
Z  
　　直接人工成本差异(direct labor variance) HOBP`lf  
　　直接材料成本差异(direct material variance) d[;.r  
　　在产品计价(work-in-process costing) "]-Xmdk09  
　　联产品成本计算(joint products costing) ~@kU3ZGJZ  
　　生产成本汇总程序(accumulation process of procluction cost) Zk[&IBE_  
　　制造费用差异(manufacturing expenses variance) c CR+D.F  
　　实际成本与估计成本(actual cost and estimated cost) = w$}m_AM  
　　工资费用分配(salary costs allocation) #]'r
z,E<  
　　成本曲线(cost curve) B4]`-mahO  
　　农业生产成本(agriculture production cost) 5y?-fT]X  
　　原始成本和重置成本(original cost and replacement cost) c*R/]Dn  
　　工程施工成本 I<A6Z&*un  
　　直接成本与间接成本(direct cost and indirect cost) JCW\ *R  
　　可控成本(controllable cost) Vrvic
4  
　　制造费用分配(manufacturing expenses allocation) r/*=%~*  
　　理论成本与应用成本(theory cost and practice cost) r:]1O*  
　　辅助生产成本分配(auxiliary production cost allocation) SvR7eC  
　　期间,费用 TXZv2P9  
　　成本控制程序(procedure of cost control) Yf[Qtmh]I  
　　成本记录(cost entry, cost recorder cost agenda) N;+[`l  
　　成本计算分批法(job costing method) ( < =}]v  
　　成本计算分步法 ;.bm6(;  
　　直接人工成本差异(direct labor variance) ,()0'h}n  
　　成本控制方法(cost control method)