[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 !u_Y7i3^  
　　股本 Share capital 9S-Z&2L  
　　已归还投资 Investment returned v\!Be[ ?  
　　利润分配-其他转入 Profit appropriation - other transfer in fF?z|  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve <0H"|:W>I]  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0ZBJ~W  
　　利润分配-提取储备基金 Profit appropriation - reserve fund sArhZ [H  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund bu |a0h7e  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /a^1_q-bX  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit  CsTF  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends $>GgB`   
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Qy.w=80kf  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 33#0J$j7  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &QDW9 Mi  
　　期初未分配利润 Retained earnings, beginning of the year Z3{>yYR+  
　　资本公积-股本溢价 Capital surplus - share premium iM IlZ  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +s,Qmmb7)  
　　资本公积-接受现金捐赠 Capital surplus - cash donation  Jd%H2`  
　　资本公积-股权投资准备 Capital surplus - investment reserve S/^"@?z,vE  
　　资本公积-拨款转入 Capital surplus - subsidiary p89wNSMl[  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation n;(\5{a  
　　资本公积-其他 Capital surplus - others IIg^FZ*]_  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve GqWB{$J;"  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve h(M#f7'~&  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3|1ilP  
　　盈余公积-储备基金 Surplus reserve - reserve fund 99}(~B  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund *"D3E7AO  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment I2 j}Am  
　　主营业务收入 Sales 4"{ooy^Q  
　　主营业务成本 Cost of sales *$p2*%7Ne  
　　主营业务税金及附加 Sales tax Ko;{I?c  
　　营业费用 Operating expenses %F!1  
　　管理费用 General and administrative expenses 5!l0zLQPo  
　　财务费用 Financial expenses )Z(TCJ~~!  
　　投资收益 Investment income VG,u7A*Z#  
　　其他业务收入 Other operating income c/zJv*}x?  
　　营业外收入 Non-operating income ,_yhz0.  
　　补贴收入 Subsidy income :Qumb  
　　其他业务支出 Other operating expenses C!Rs^/  
　　营业外支出 Non-operating expenses kBYNf =  
　　所得税 Income tax UG2nX3?  
　　直接人工成本差异(direct labor variance) T(e!_VY|m  
　　直接材料成本差异(direct material variance) nx8a$vI-TY  
　　在产品计价(work-in-process costing) ;cPy1  
　　联产品成本计算(joint products costing) @r#v [I  
　　生产成本汇总程序(accumulation process of procluction cost) Z2TL#@  
　　制造费用差异(manufacturing expenses variance) T-5nB>)  
　　实际成本与估计成本(actual cost and estimated cost) " Jt.lL ]5  
　　工资费用分配(salary costs allocation) ]T;EdK-  
　　成本曲线(cost curve) "kMguK}c  
　　农业生产成本(agriculture production cost) TYJ:!  
　　原始成本和重置成本(original cost and replacement cost) 89\n;5'f4  
　　工程施工成本 !R1.7}O  
　　直接成本与间接成本(direct cost and indirect cost) enp)-nS0  
　　可控成本(controllable cost) eU<]o< \Qo  
　　制造费用分配(manufacturing expenses allocation) s}jHl8  
　　理论成本与应用成本(theory cost and practice cost) HuwU0:*  
　　辅助生产成本分配(auxiliary production cost allocation) 7 Garnd b  
　　期间,费用 BO~PT,QrF  
　　成本控制程序(procedure of cost control) ,!dh2xNH
^  
　　成本记录(cost entry, cost recorder cost agenda) XVKfl3'%  
　　成本计算分批法(job costing method) QAvir%Y9Q  
　　成本计算分步法 %kB8'a3  
　　直接人工成本差异(direct labor variance) \RvvHty-V  
　　成本控制方法(cost control method)