[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 `cQo0{xK  
　　股本 Share capital OU4pjiLx  
　　已归还投资 Investment returned -F"QEL#   
　　利润分配-其他转入 Profit appropriation - other transfer in I V%VU  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve f~OU*P>V@  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0Z<I%<8bK  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Zc |/{$>:W  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Rd7_~.Bo  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund g[>\4B9t  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit (KZHX5T=  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends b*fgv9Kh'  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 0n~Zz  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends I|-p3g8\  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (C] SH\  
　　期初未分配利润 Retained earnings, beginning of the year "1q>
At  
　　资本公积-股本溢价 Capital surplus - share premium x6afI<dm  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %S` v!*2  
　　资本公积-接受现金捐赠 Capital surplus - cash donation m\>a,oZH  
　　资本公积-股权投资准备 Capital surplus - investment reserve !J*,)kRN  
　　资本公积-拨款转入 Capital surplus - subsidiary v1k)hFjPK  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation dUgrKDNyA  
　　资本公积-其他 Capital surplus - others '/Bidb?  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve m]_FQWfet  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;?}l  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8By,#T".  
　　盈余公积-储备基金 Surplus reserve - reserve fund O<)y-nx;X  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund V] c;^  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment m+{K^kr[  
　　主营业务收入 Sales E+"dq
SI/v  
　　主营业务成本 Cost of sales 0U/K7sZ  
　　主营业务税金及附加 Sales tax 9%ii '{  
　　营业费用 Operating expenses B{oU,3U>  
　　管理费用 General and administrative expenses TvNY:m6.%  
　　财务费用 Financial expenses MC0TaP  
　　投资收益 Investment income 6+V\t+aug  
　　其他业务收入 Other operating income ~A<H9Bw  
　　营业外收入 Non-operating income jEc|]E  
　　补贴收入 Subsidy income MRr</o  
　　其他业务支出 Other operating expenses
;U: {/  
　　营业外支出 Non-operating expenses @`-[;?>  
　　所得税 Income tax {ng"=3+n  
　　直接人工成本差异(direct labor variance) 133I.XBU  
　　直接材料成本差异(direct material variance) Sx*oo{Kk%  
　　在产品计价(work-in-process costing) Gc.P,K/hr  
　　联产品成本计算(joint products costing) j` E +qk  
　　生产成本汇总程序(accumulation process of procluction cost)  Pi%%z  
　　制造费用差异(manufacturing expenses variance) #U=X NU}k  
　　实际成本与估计成本(actual cost and estimated cost) wd
zOFDA  
　　工资费用分配(salary costs allocation) Bb&^{7  
　　成本曲线(cost curve) ~9F ,%  
　　农业生产成本(agriculture production cost) :RSz4   
　　原始成本和重置成本(original cost and replacement cost) ^ yh'lh/  
　　工程施工成本 _<$>*i R  
　　直接成本与间接成本(direct cost and indirect cost) 2;L|y._`w  
　　可控成本(controllable cost) 7z\m; 1  
　　制造费用分配(manufacturing expenses allocation)  Ae^X35  
　　理论成本与应用成本(theory cost and practice cost) q;5i4|  
　　辅助生产成本分配(auxiliary production cost allocation) e98lhu"|H  
　　期间,费用 Mh(]3
\  
　　成本控制程序(procedure of cost control) TGuiNobD  
　　成本记录(cost entry, cost recorder cost agenda) k^$+n_   
　　成本计算分批法(job costing method) uUE9g  
　　成本计算分步法 o01kYBD  
　　直接人工成本差异(direct labor variance) j4FeSGa  
　　成本控制方法(cost control method)