[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 nVs0
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　　股本 Share capital dwB-WF%k  
　　已归还投资 Investment returned J|,| *t  
　　利润分配-其他转入 Profit appropriation - other transfer in lZ/Yp~2S  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve  yZdM4`  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve d=H C;T)  
　　利润分配-提取储备基金 Profit appropriation - reserve fund W#-M|  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \T<?=A  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund zF\k*B  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit y;sr# -L  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends B>|@XfPM  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve {9_CH<$W%U  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends F0Rk[GM
 
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 1w1(FpQO.  
　　期初未分配利润 Retained earnings, beginning of the year J} %&;uv  
　　资本公积-股本溢价 Capital surplus - share premium tw\/1wa.  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ~(4cnD
)BO  
　　资本公积-接受现金捐赠 Capital surplus - cash donation a;([L8^7$l  
　　资本公积-股权投资准备 Capital surplus - investment reserve Y 1LE.{  
　　资本公积-拨款转入 Capital surplus - subsidiary M)Ogb'@#  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Tx],- U  
　　资本公积-其他 Capital surplus - others pkBmAJb@  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ]7c715@  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve y*|"!FK  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8 :Z3Q  
　　盈余公积-储备基金 Surplus reserve - reserve fund MP0gLi  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 8Qek![3^  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment #Z (B4YO  
　　主营业务收入 Sales .P-@ !Q5*  
　　主营业务成本 Cost of sales F4Z+)'oDr,  
　　主营业务税金及附加 Sales tax [fO \1J  
　　营业费用 Operating expenses }|AUV  
　　管理费用 General and administrative expenses F7cv`i?2."  
　　财务费用 Financial expenses 0alm/or  
　　投资收益 Investment income nuhKM.a{  
　　其他业务收入 Other operating income |;Jcf3
e(  
　　营业外收入 Non-operating income y$K!g&lGA  
　　补贴收入 Subsidy income mqw&SxU9  
　　其他业务支出 Other operating expenses 
h ej  
　　营业外支出 Non-operating expenses fZT=q^26  
　　所得税 Income tax k+&LOb7  
　　直接人工成本差异(direct labor variance) Z?CmD;W  
　　直接材料成本差异(direct material variance) ZIkXy*<
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　　在产品计价(work-in-process costing) 6'+3""\  
　　联产品成本计算(joint products costing) Lc0^I<Y  
　　生产成本汇总程序(accumulation process of procluction cost) b":cj:mxL  
　　制造费用差异(manufacturing expenses variance) b2r@vZ]D  
　　实际成本与估计成本(actual cost and estimated cost) L%U-MOS=  
　　工资费用分配(salary costs allocation) zF3fpEKe  
　　成本曲线(cost curve) *siS4RX2  
　　农业生产成本(agriculture production cost) SWPr5h  
　　原始成本和重置成本(original cost and replacement cost) oG3>lqBwD2  
　　工程施工成本 / ~w\Npf0  
　　直接成本与间接成本(direct cost and indirect cost) [|Jzs[  
　　可控成本(controllable cost) F{B__Kf  
　　制造费用分配(manufacturing expenses allocation) 8b[^6]rM  
　　理论成本与应用成本(theory cost and practice cost) Ef:.)!;jy  
　　辅助生产成本分配(auxiliary production cost allocation)  aj|I[65  
　　期间,费用 9ZeTS~i  
　　成本控制程序(procedure of cost control) 31Y+bxQ  
　　成本记录(cost entry, cost recorder cost agenda) uiPfAPZ  
　　成本计算分批法(job costing method) 3?.3Z!H/  
　　成本计算分步法 ~4`LOROC  
　　直接人工成本差异(direct labor variance) XGbtmmQG  
　　成本控制方法(cost control method)