[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 <p5?yF  
　　股本 Share capital DD fw& y  
　　已归还投资 Investment returned oAprM Z7Y  
　　利润分配-其他转入 Profit appropriation - other transfer in nh'TyUd!  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve qokCVI-\  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve MU>6s`6O  
　　利润分配-提取储备基金 Profit appropriation - reserve fund `UD
,ne  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund vq` M]1]FO  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ia#8 ^z  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit e.VQ!)>  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends U C@Jsj~f  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve :\F1S:&P  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,^1B"#0{C<  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares OB4nE}NO  
　　期初未分配利润 Retained earnings, beginning of the year [[7=rn}@<  
　　资本公积-股本溢价 Capital surplus - share premium K0fuN)C  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 5"9'=LV~  
　　资本公积-接受现金捐赠 Capital surplus - cash donation oJ.5! Kg  
　　资本公积-股权投资准备 Capital surplus - investment reserve rbl7-xhC7
 
　　资本公积-拨款转入 Capital surplus - subsidiary _Kwp8_kTr  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 92(P~ Sdv  
　　资本公积-其他 Capital surplus - others q|ZzGEj:OV  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9)*218.  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :|a$[g5  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve A}4 ",  
　　盈余公积-储备基金 Surplus reserve - reserve fund Tf40lv+{  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund {\vcwMUzZ  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment po@Agyg5  
　　主营业务收入 Sales Y !%2vOt  
　　主营业务成本 Cost of sales z7_h$v  
　　主营业务税金及附加 Sales tax 'm^]X3y*  
　　营业费用 Operating expenses u?rs6A[h#  
　　管理费用 General and administrative expenses 25Uw\rKeO  
　　财务费用 Financial expenses j8)rz  
　　投资收益 Investment income ;_S DW  
　　其他业务收入 Other operating income . e_VPKF|  
　　营业外收入 Non-operating income e<$s~ UXv  
　　补贴收入 Subsidy income A5E^1j}h@  
　　其他业务支出 Other operating expenses : "^/?Sd  
　　营业外支出 Non-operating expenses 7g>|e  
　　所得税 Income tax l T#WM]  
　　直接人工成本差异(direct labor variance) VDFs
.;:s  
　　直接材料成本差异(direct material variance) v^dQ%+}7>  
　　在产品计价(work-in-process costing) 4Mr Uo9L$s  
　　联产品成本计算(joint products costing) j6WDh}#  
　　生产成本汇总程序(accumulation process of procluction cost) &LYH  >  
　　制造费用差异(manufacturing expenses variance) 4Opf[3]  
　　实际成本与估计成本(actual cost and estimated cost) i
?%_Pu  
　　工资费用分配(salary costs allocation) qVssw* GDB  
　　成本曲线(cost curve) 0TaN#  
　　农业生产成本(agriculture production cost) 3b?8<*  
　　原始成本和重置成本(original cost and replacement cost) ?vP6~$*B  
　　工程施工成本 WD@v<Wx)  
　　直接成本与间接成本(direct cost and indirect cost) 9@8'*a{`m  
　　可控成本(controllable cost) dpvEY(Ds  
　　制造费用分配(manufacturing expenses allocation) ?G[=pY:=  
　　理论成本与应用成本(theory cost and practice cost) wGw<z[:f  
　　辅助生产成本分配(auxiliary production cost allocation) b}&.IJ&40j  
　　期间,费用 GuC 9h^[=M  
　　成本控制程序(procedure of cost control) O%f{\F r  
　　成本记录(cost entry, cost recorder cost agenda) 9-Z?  
　　成本计算分批法(job costing method) hmB`+?,z*  
　　成本计算分步法 qr(t_qR&  
　　直接人工成本差异(direct labor variance) o@L2c3?c5  
　　成本控制方法(cost control method)