[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 ?3xzd P  
　　股本 Share capital ;d9QAN&0}  
　　已归还投资 Investment returned IB7E}56l  
　　利润分配-其他转入 Profit appropriation - other transfer in U`m54f@U  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ( J!+(H8  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve uRr o?m<  
　　利润分配-提取储备基金 Profit appropriation - reserve fund <A'$%`6m  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund >oe]$r  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ZJ[ ??=Gz  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit :Zz '1C  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends  ][h}  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5[u]E~Fl}  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends y;H-m>*%  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares w*JG
Uk  
　　期初未分配利润 Retained earnings, beginning of the year *=7U4W  
　　资本公积-股本溢价 Capital surplus - share premium /~f'}]W  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Per1
IcN  
　　资本公积-接受现金捐赠 Capital surplus - cash donation & 9 ?\b7  
　　资本公积-股权投资准备 Capital surplus - investment reserve FG*r'tC~r  
　　资本公积-拨款转入 Capital surplus - subsidiary 7x4PaX(  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation j ?(&#  
　　资本公积-其他 Capital surplus - others ]wG{!0pl  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /d<P-!fK  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve `^Em&6!!  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve l2P=R)@{  
　　盈余公积-储备基金 Surplus reserve - reserve fund fx>4  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 'ub@]ru|  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment v-_e)m^  
　　主营业务收入 Sales ~O&:C{9=  
　　主营业务成本 Cost of sales =rCIumqD-}  
　　主营业务税金及附加 Sales tax e;}7G  
　　营业费用 Operating expenses DZPPJ2}  
　　管理费用 General and administrative expenses ;x@~A^<el  
　　财务费用 Financial expenses uGEfIy 2  
　　投资收益 Investment income 3x'|]Ns  
　　其他业务收入 Other operating income C&rkvM8  
　　营业外收入 Non-operating income 7Da`   
　　补贴收入 Subsidy income eM?I$ePTN  
　　其他业务支出 Other operating expenses ` v@m-j6  
　　营业外支出 Non-operating expenses psMvq@>  
　　所得税 Income tax (c &mCJN  
　　直接人工成本差异(direct labor variance) >e[i5  
　　直接材料成本差异(direct material variance) VZmLS 4E  
　　在产品计价(work-in-process costing) h|{]B,.Lh  
　　联产品成本计算(joint products costing) T <ET )
D7  
　　生产成本汇总程序(accumulation process of procluction cost) zv,jM0-  
　　制造费用差异(manufacturing expenses variance) Y^EcQzLw  
　　实际成本与估计成本(actual cost and estimated cost) 4 VW[E1
<  
　　工资费用分配(salary costs allocation) SmSH2m-  
　　成本曲线(cost curve) ~g ZLY ls  
　　农业生产成本(agriculture production cost) D!-g&HBTC  
　　原始成本和重置成本(original cost and replacement cost) X))/ m[_[  
　　工程施工成本 ;P%1j|7  
　　直接成本与间接成本(direct cost and indirect cost) {:$>t~=D  
　　可控成本(controllable cost) !\.pq 2  
　　制造费用分配(manufacturing expenses allocation) EVC]sUT  
　　理论成本与应用成本(theory cost and practice cost) GH:jH]u!V  
　　辅助生产成本分配(auxiliary production cost allocation) %.-4!vj  
　　期间,费用 iN8zo:&Z  
　　成本控制程序(procedure of cost control) 'XP7" N47O  
　　成本记录(cost entry, cost recorder cost agenda) V7fq4O^:  
　　成本计算分批法(job costing method) J
NXq.;:`Q  
　　成本计算分步法 ieCEo|b  
　　直接人工成本差异(direct labor variance) P%&0]FCx  
　　成本控制方法(cost control method)