[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 ;>yxNGV`  
　　股本 Share capital wC+u73599  
　　已归还投资 Investment returned HY*Kb+[  
　　利润分配-其他转入 Profit appropriation - other transfer in u#$]?($}d  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *boR`[Ond  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @7]yl&LZ  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 4<Utmr  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund c /HHy,  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund xb~yM%*c  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit @Z %ivR:  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends mbxZL<ua  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve BC#C9|n  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2B[X,rL.pX  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares DDP/DD;n}r  
　　期初未分配利润 Retained earnings, beginning of the year /{aj}M0kN  
　　资本公积-股本溢价 Capital surplus - share premium M*, -zGr  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve m@2QnA[4  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Oi'5ytsES  
　　资本公积-股权投资准备 Capital surplus - investment reserve wPd3F.<$  
　　资本公积-拨款转入 Capital surplus - subsidiary ^R7lom.  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation %KhI >O<  
　　资本公积-其他 Capital surplus - others W
0@n/U  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve feDlH[$  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve HZC"nb}r4  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve uK"=i8rs4  
　　盈余公积-储备基金 Surplus reserve - reserve fund 8B K(4?gC  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund xw,IJ/E$1  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment |O\s
|H  
　　主营业务收入 Sales kWMl  
　　主营业务成本 Cost of sales !Y0Vid  
　　主营业务税金及附加 Sales tax 9}!qR|l3nR  
　　营业费用 Operating expenses #uG%j  
　　管理费用 General and administrative expenses XH4  
　　财务费用 Financial expenses 0WW2i{7`U  
　　投资收益 Investment income )Xz,j9GzJS  
　　其他业务收入 Other operating income QC OM_$y  
　　营业外收入 Non-operating income KK /tu+"  
　　补贴收入 Subsidy income TCwFPlF|  
　　其他业务支出 Other operating expenses en4k/w_  
　　营业外支出 Non-operating expenses A@!qv#'  
　　所得税 Income tax b.Ju
I  
　　直接人工成本差异(direct labor variance) ) <[XtK  
　　直接材料成本差异(direct material variance) HSE!x_$  
　　在产品计价(work-in-process costing) }_M~2L?i  
　　联产品成本计算(joint products costing) r;.yz I  
　　生产成本汇总程序(accumulation process of procluction cost) h,u,^ r  
　　制造费用差异(manufacturing expenses variance) i/;\7n  
　　实际成本与估计成本(actual cost and estimated cost) 1y@i}<9F  
　　工资费用分配(salary costs allocation) ,i?nWlh+  
　　成本曲线(cost curve) Ct<udO  
　　农业生产成本(agriculture production cost) H7&8\FNa  
　　原始成本和重置成本(original cost and replacement cost) 0y'H~(  
　　工程施工成本 :1.L}4"gg  
　　直接成本与间接成本(direct cost and indirect cost)  ul6]!Iy  
　　可控成本(controllable cost) urs,34h  
　　制造费用分配(manufacturing expenses allocation) M>xK+q?O  
　　理论成本与应用成本(theory cost and practice cost) F3[T.sf  
　　辅助生产成本分配(auxiliary production cost allocation) w>s,"2 &5J  
　　期间,费用 ok"
k*?Ov  
　　成本控制程序(procedure of cost control) O'p9u@kc  
　　成本记录(cost entry, cost recorder cost agenda) ky,(xT4  
　　成本计算分批法(job costing method) XSwl Tg  
　　成本计算分步法
6EoMt@7g  
　　直接人工成本差异(direct labor variance) T9 E+\D  
　　成本控制方法(cost control method)