[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 tZ2e!<C  
　　股本 Share capital 0i Ea[G3  
　　已归还投资 Investment returned CVXytS?@x  
　　利润分配-其他转入 Profit appropriation - other transfer in KjB/.4lLq  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve vw<K}z  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2q}..  
　　利润分配-提取储备基金 Profit appropriation - reserve fund mDFlz1J,e  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 8&V_$+U  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ;7Oi!BC  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit kcB+
_  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends TOLl@p]lU  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve d77r9  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,)~E
>[=+  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares j[6Raf/(n  
　　期初未分配利润 Retained earnings, beginning of the year dRvin[R8  
　　资本公积-股本溢价 Capital surplus - share premium .I$}KE)  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 5(&xNT-n8  
　　资本公积-接受现金捐赠 Capital surplus - cash donation )R{UXk3q}  
　　资本公积-股权投资准备 Capital surplus - investment reserve 4 c'4*`I  
　　资本公积-拨款转入 Capital surplus - subsidiary y|_Eu:  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ix Z)tNz  
　　资本公积-其他 Capital surplus - others 0=v{RQ;W4  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5+X_4lEJK(  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =7 ,K
f}6  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve L(&}Wv  
　　盈余公积-储备基金 Surplus reserve - reserve fund 6Gn4aso
A  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund rn.\tDeA  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment p SN~DvR  
　　主营业务收入 Sales AW5iV3  
　　主营业务成本 Cost of sales 0_eQlatb  
　　主营业务税金及附加 Sales tax b4,jN~ci  
　　营业费用 Operating expenses !d9AG|  
　　管理费用 General and administrative expenses >qT' z$  
　　财务费用 Financial expenses 4}KU>9YRA  
　　投资收益 Investment income _>bRv+RVR  
　　其他业务收入 Other operating income N~,_`=yRx  
　　营业外收入 Non-operating income rVAL|0;3  
　　补贴收入 Subsidy income qX>Q
+_^  
　　其他业务支出 Other operating expenses 6&2LWaWMo$  
　　营业外支出 Non-operating expenses "PpjoM ~  
　　所得税 Income tax oUW<4l  
　　直接人工成本差异(direct labor variance) Zzd/K^gg  
　　直接材料成本差异(direct material variance) aw}+'(?8]  
　　在产品计价(work-in-process costing) 0o&}mKe  
　　联产品成本计算(joint products costing) -.vDF?@G  
　　生产成本汇总程序(accumulation process of procluction cost) F}ukZ DB  
　　制造费用差异(manufacturing expenses variance) x
Qt 3[(Z  
　　实际成本与估计成本(actual cost and estimated cost) Ri?\m!o  
　　工资费用分配(salary costs allocation) BH:  
　　成本曲线(cost curve) lUh*?
l  
　　农业生产成本(agriculture production cost) Na!za'qk[o  
　　原始成本和重置成本(original cost and replacement cost) #GqTqHNE <  
　　工程施工成本 JE%A|R<Jl  
　　直接成本与间接成本(direct cost and indirect cost) ;MTz]c  
　　可控成本(controllable cost) Pl~P-n  
　　制造费用分配(manufacturing expenses allocation) DOL%'k?B  
　　理论成本与应用成本(theory cost and practice cost) {^RG% &S  
　　辅助生产成本分配(auxiliary production cost allocation) W$\X~Q'0  
　　期间,费用 K^i"9D)A  
　　成本控制程序(procedure of cost control) =v"xmx&4  
　　成本记录(cost entry, cost recorder cost agenda) #7z|mVzH  
　　成本计算分批法(job costing method) ?=
|kC*$/G  
　　成本计算分步法 Ht=$] Px  
　　直接人工成本差异(direct labor variance) fCEz-TMW  
　　成本控制方法(cost control method)