[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 2k#t .-  
　　股本 Share capital !.fw,!}hOD  
　　已归还投资 Investment returned O_K_f+7  
　　利润分配-其他转入 Profit appropriation - other transfer in #G3N(wV3  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve > 8]j   
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Y@F  
　　利润分配-提取储备基金 Profit appropriation - reserve fund jJwkuh8R  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0'$p$K  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |)_-Bi;MW`  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit [ 6(Iwz?  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends klWYuStZ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve m(sXk}e;1  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends BQ05`nkF  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
Gk~l,wV>  
　　期初未分配利润 Retained earnings, beginning of the year 6&2LWaWMo$  
　　资本公积-股本溢价 Capital surplus - share premium e&X>F"z2  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve u}H$-$ jE  
　　资本公积-接受现金捐赠 Capital surplus - cash donation [~Hg}-c  
　　资本公积-股权投资准备 Capital surplus - investment reserve nbdGt  
　　资本公积-拨款转入 Capital surplus - subsidiary %6 =\5>  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation =;c_} VY  
　　资本公积-其他 Capital surplus - others k ~6-cx  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 'zgvQMu  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve r>qA $zD^  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0kCQ0xB[a5  
　　盈余公积-储备基金 Surplus reserve - reserve fund =g@9>3~{!  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund |LYK c.xo  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 2DMrMmLI  
　　主营业务收入 Sales {^RG% &S  
　　主营业务成本 Cost of sales E;-qP)yU  
　　主营业务税金及附加 Sales tax =v"xmx&4  
　　营业费用 Operating expenses 6GOcI#C9C  
　　管理费用 General and administrative expenses @Y'I, e  
　　财务费用 Financial expenses 6`puTL?  
　　投资收益 Investment income Z6=~1'<X  
　　其他业务收入 Other operating income ~oi_r8K  
　　营业外收入 Non-operating income 4'At.<]jL  
　　补贴收入 Subsidy income {},;-%xE  
　　其他业务支出 Other operating expenses g_D-(J`IK,  
　　营业外支出 Non-operating expenses kP,7Li\  
　　所得税 Income tax DNth4z  
　　直接人工成本差异(direct labor variance) XNmQ?`.2'  
　　直接材料成本差异(direct material variance) +0#JnqH"  
　　在产品计价(work-in-process costing) mCb 9*|  
　　联产品成本计算(joint products costing)
?f2G?Y  
　　生产成本汇总程序(accumulation process of procluction cost) 3&J&^O  
　　制造费用差异(manufacturing expenses variance) $Qq_qTJu?G  
　　实际成本与估计成本(actual cost and estimated cost) e(\Q)re5Q  
　　工资费用分配(salary costs allocation) Hhf72IX  
　　成本曲线(cost curve) 9.Ap~Ay.  
　　农业生产成本(agriculture production cost)
Dsb(CoWw  
　　原始成本和重置成本(original cost and replacement cost) k&DGJ5m$.  
　　工程施工成本 G\mKCaI8  
　　直接成本与间接成本(direct cost and indirect cost) +{&+L0DfH~  
　　可控成本(controllable cost) EX 9Z{xX  
　　制造费用分配(manufacturing expenses allocation) = K6c;  
　　理论成本与应用成本(theory cost and practice cost)  RSH/l;ii  
　　辅助生产成本分配(auxiliary production cost allocation) Qu_EfmN|  
　　期间,费用 "8t\MKt(  
　　成本控制程序(procedure of cost control) 6e:P.HqjA  
　　成本记录(cost entry, cost recorder cost agenda) *SGlqR['\e  
　　成本计算分批法(job costing method) Zi3T~:0p:  
　　成本计算分步法 9%TT>2#  
　　直接人工成本差异(direct labor variance) _sm;HH7'*  
　　成本控制方法(cost control method)