[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 ;[v!#+yml  
　　股本 Share capital CdolZW-!"  
　　已归还投资 Investment returned o.+;]i}D  
　　利润分配-其他转入 Profit appropriation - other transfer in |VBt:dd<  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve f-ltV<C_  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve z:Ml;y  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 1K72}Gj)ZL  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund C"{^w
y{sL  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund lSj gN~:z  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ~wvt:E,fC  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends *;7y 5ZJ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve L$ZjMJ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends DJP6Z  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,T/Gv;wa2  
　　期初未分配利润 Retained earnings, beginning of the year I=
mz^c{  
　　资本公积-股本溢价 Capital surplus - share premium S*h52li  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve wu41Mz7  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 7
+O)AU{  
　　资本公积-股权投资准备 Capital surplus - investment reserve ]%\,.&=hT  
　　资本公积-拨款转入 Capital surplus - subsidiary ]g_VPx"  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation DiCz%'N  
　　资本公积-其他 Capital surplus - others $%<{zWQm  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve i! .]U@{k  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &qv~)ZM$  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ,+=9Rp`md  
　　盈余公积-储备基金 Surplus reserve - reserve fund *}?[tR5  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund  j]u!;]  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment W^(zP/  
　　主营业务收入 Sales i2F7O"f.  
　　主营业务成本 Cost of sales ^_7|b[Bt  
　　主营业务税金及附加 Sales tax -^_m(@A<~  
　　营业费用 Operating expenses om3 %\  
　　管理费用 General and administrative expenses xQoZ[  
　　财务费用 Financial expenses L\:|95Yq  
　　投资收益 Investment income
K9!HW&?<|  
　　其他业务收入 Other operating income nL@'??I1  
　　营业外收入 Non-operating income ^7gGtz2  
　　补贴收入 Subsidy income w^yb`\$  
　　其他业务支出 Other operating expenses "T Zq")-  
　　营业外支出 Non-operating expenses u[>"_!T  
　　所得税 Income tax ]\ E"oZ  
　　直接人工成本差异(direct labor variance) ]vrZGX a+  
　　直接材料成本差异(direct material variance) 2g.lb&3W  
　　在产品计价(work-in-process costing) SSK}'LQ  
　　联产品成本计算(joint products costing) d?,'$$aB  
　　生产成本汇总程序(accumulation process of procluction cost) m%'nk"p9  
　　制造费用差异(manufacturing expenses variance) hFtV\xFK  
　　实际成本与估计成本(actual cost and estimated cost) gf|uZ9{  
　　工资费用分配(salary costs allocation) wk(25(1q  
　　成本曲线(cost curve) z7K{ ,y  
　　农业生产成本(agriculture production cost) S{c/3k~  
　　原始成本和重置成本(original cost and replacement cost) q<3 nAE$?=  
　　工程施工成本 P/%7kD@5;  
　　直接成本与间接成本(direct cost and indirect cost) i8iT}^  
　　可控成本(controllable cost) {)YbksrJ{  
　　制造费用分配(manufacturing expenses allocation) ^T=9j.e'ja  
　　理论成本与应用成本(theory cost and practice cost) f|[7LIdh-  
　　辅助生产成本分配(auxiliary production cost allocation) 6$u/
N gS  
　　期间,费用 TI>5g(:3\  
　　成本控制程序(procedure of cost control) o`T.Zaik,  
　　成本记录(cost entry, cost recorder cost agenda) u3T-U_:jSV  
　　成本计算分批法(job costing method) aZ#FKp^8H  
　　成本计算分步法 VB |?S|<  
　　直接人工成本差异(direct labor variance) +! 1_Mt6  
　　成本控制方法(cost control method)