[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 k{#:O=  
　　股本 Share capital xSf3Ir(,  
　　已归还投资 Investment returned qjFgy)qV  
　　利润分配-其他转入 Profit appropriation - other transfer in I[|I\tW  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve mU_O64  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve R's xa*VB  
　　利润分配-提取储备基金 Profit appropriation - reserve fund $pKS['J0  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund !`WuLhB`  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund f0uiNy(r$  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Z~R i%XG  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends TvP# /qGgG  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve o]j*  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends xWMMHIu  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -/</7I  
　　期初未分配利润 Retained earnings, beginning of the year *!Dzst-J3  
　　资本公积-股本溢价 Capital surplus - share premium i>~?XVU  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 68SM br  
　　资本公积-接受现金捐赠 Capital surplus - cash donation  96BMJE'  
　　资本公积-股权投资准备 Capital surplus - investment reserve /IC'R"V a  
　　资本公积-拨款转入 Capital surplus - subsidiary l1??b  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation kmS8>O  
　　资本公积-其他 Capital surplus - others
cQR1v-Xt  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve g[$B90  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 7-
dwr?j7  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve  j0GI[#  
　　盈余公积-储备基金 Surplus reserve - reserve fund p%s D>1k  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund f.= E
.%  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ZUu^==a  
　　主营业务收入 Sales A_.QHUjpx  
　　主营业务成本 Cost of sales 3%} Ma,  
　　主营业务税金及附加 Sales tax "OPUGwf  
　　营业费用 Operating expenses t'J fiG M  
　　管理费用 General and administrative expenses u62sq: GjH  
　　财务费用 Financial expenses 1mX*0>  
　　投资收益 Investment income a :fHTU=\p  
　　其他业务收入 Other operating income
H07j&  
　　营业外收入 Non-operating income Yx"z&J9p  
　　补贴收入 Subsidy income qkIU>b,B  
　　其他业务支出 Other operating expenses )=D&NO67Pq  
　　营业外支出 Non-operating expenses qEAF!iB]L  
　　所得税 Income tax ZeeuH"A  
　　直接人工成本差异(direct labor variance)
 W6~=?C  
　　直接材料成本差异(direct material variance) d}ZHY[  
　　在产品计价(work-in-process costing) No7Q,p  
　　联产品成本计算(joint products costing) j #&  
　　生产成本汇总程序(accumulation process of procluction cost) ^6+x0[13  
　　制造费用差异(manufacturing expenses variance) - -G1
H  
　　实际成本与估计成本(actual cost and estimated cost) ~K9U0ypH  
　　工资费用分配(salary costs allocation) .H"hRYPC?  
　　成本曲线(cost curve) :3B\,inJ  
　　农业生产成本(agriculture production cost) tX
251S  
　　原始成本和重置成本(original cost and replacement cost) "" U_|JH-  
　　工程施工成本 o >Lk`\  
　　直接成本与间接成本(direct cost and indirect cost) Xo`1#6xsE  
　　可控成本(controllable cost) HhL%iy1  
　　制造费用分配(manufacturing expenses allocation) (5> ibe  
　　理论成本与应用成本(theory cost and practice cost) R%%`wm G)"  
　　辅助生产成本分配(auxiliary production cost allocation) `y`xk<q  
　　期间,费用 #lF<="y%X  
　　成本控制程序(procedure of cost control) kgz{m;R  
　　成本记录(cost entry, cost recorder cost agenda) +a/o
)C{  
　　成本计算分批法(job costing method) L|X5Ru  
　　成本计算分步法 X2cR+Ha0  
　　直接人工成本差异(direct labor variance) =FmU]DV  
　　成本控制方法(cost control method)