[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 0\ (:y^X  
　　股本 Share capital {dpDQP +!  
　　已归还投资 Investment returned {en'8kS  
　　利润分配-其他转入 Profit appropriation - other transfer in -6NoEmb)\'  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve QOg >|"KL  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0^o/cSF  
　　利润分配-提取储备基金 Profit appropriation - reserve fund /(5"c>  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund gz[3xH~  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund [{u3g4`}  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit t$Rc 0  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]2)A/fOW  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $>O~7Nfst7  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends }a~hd*-#  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares e]88 4FP  
　　期初未分配利润 Retained earnings, beginning of the year ;2&"
 
　　资本公积-股本溢价 Capital surplus - share premium N\|z{vn  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve H2Wlgt  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Sm4B
ZF~!B  
　　资本公积-股权投资准备 Capital surplus - investment reserve B^P&+,\[}  
　　资本公积-拨款转入 Capital surplus - subsidiary M;ADL|   
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation llX `  
　　资本公积-其他 Capital surplus - others , %z HykP  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %ZWt 45A  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve X]@
"ZV[  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve (iir,Ks2C  
　　盈余公积-储备基金 Surplus reserve - reserve fund U6@c)_* <  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund QtK
cv7:4  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ,7) hrA$(  
　　主营业务收入 Sales r\ft{Z<P  
　　主营业务成本 Cost of sales xLoQ0rt 6  
　　主营业务税金及附加 Sales tax 0,ryy,2  
　　营业费用 Operating expenses ,jis@]:  
　　管理费用 General and administrative expenses Y 2ANt w@  
　　财务费用 Financial expenses |JYb4J4Ni  
　　投资收益 Investment income 4{zy)GE|W  
　　其他业务收入 Other operating income qq&U)-`  
　　营业外收入 Non-operating income C){Q;`M-<  
　　补贴收入 Subsidy income ( uD^_N]3  
　　其他业务支出 Other operating expenses -]zb3P   
　　营业外支出 Non-operating expenses &Z]}rn  
　　所得税 Income tax qovsM
M  
　　直接人工成本差异(direct labor variance)
MYy58N  
　　直接材料成本差异(direct material variance) s~ 8g  
　　在产品计价(work-in-process costing) _`\!+qGq  
　　联产品成本计算(joint products costing) k B]`py!  
　　生产成本汇总程序(accumulation process of procluction cost) g_syGQ\  
　　制造费用差异(manufacturing expenses variance) ;HXk'xN  
　　实际成本与估计成本(actual cost and estimated cost) Ei
@  
　　工资费用分配(salary costs allocation) L>sL b(2\i  
　　成本曲线(cost curve) -\? -  
　　农业生产成本(agriculture production cost) m- <y|3  
　　原始成本和重置成本(original cost and replacement cost) xE?KJ  
　　工程施工成本 `K.B`  
　　直接成本与间接成本(direct cost and indirect cost) !9/`PcNIpy  
　　可控成本(controllable cost) ~bb6NP;'L  
　　制造费用分配(manufacturing expenses allocation) kMch   
　　理论成本与应用成本(theory cost and practice cost) uM[|>t  
　　辅助生产成本分配(auxiliary production cost allocation) iG6]Pr|;e  
　　期间,费用 <<MpeMi  
　　成本控制程序(procedure of cost control) AtCT  
　　成本记录(cost entry, cost recorder cost agenda) ^w1+b;)  
　　成本计算分批法(job costing method) l6HtZ(  
　　成本计算分步法 Ex p?x  
　　直接人工成本差异(direct labor variance) o1(;"5MM  
　　成本控制方法(cost control method)