[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 %`'z^W  
　　股本 Share capital [0ffOTy  
　　已归还投资 Investment returned Ti|++oC/&  
　　利润分配-其他转入 Profit appropriation - other transfer in QeJ.o.m{  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve _`{{39 F  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve F6c[v|
3  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Z_ gVYa  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund wV&f|JO0+  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund <1+6O[>{  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit >MWpYp  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends !K3cf]2UD  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Fg\| e%  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 'xZPIj+  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &9_\E{o%]  
　　期初未分配利润 Retained earnings, beginning of the year ;3}EBcw)  
　　资本公积-股本溢价 Capital surplus - share premium Y0yO`W4  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve x<j"DS}S)D  
　　资本公积-接受现金捐赠 Capital surplus - cash donation AV 5\W}  
　　资本公积-股权投资准备 Capital surplus - investment reserve Ru^ ONw"  
　　资本公积-拨款转入 Capital surplus - subsidiary N%rL=zE  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8C,utjy  
　　资本公积-其他 Capital surplus - others _#D\* 0J  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >_aio4j}r  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve E}' d,v#Z{  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve #!Cter2  
　　盈余公积-储备基金 Surplus reserve - reserve fund VUC <0WV  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund $jed{N7Y  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment \_Kt6=
  
　　主营业务收入 Sales 27],O@2?L  
　　主营业务成本 Cost of sales (d'j'U:C  
　　主营业务税金及附加 Sales tax nN`Z0?  
　　营业费用 Operating expenses m
OgOHb2  
　　管理费用 General and administrative expenses 7vpN6YP  
　　财务费用 Financial expenses u:u
SsAn0$  
　　投资收益 Investment income @>Ghfh>~D  
　　其他业务收入 Other operating income blfE9Oy  
　　营业外收入 Non-operating income  k=mT!  
　　补贴收入 Subsidy income ]opW; |{e  
　　其他业务支出 Other operating expenses |J<pLz  
　　营业外支出 Non-operating expenses 9]L!.  
　　所得税 Income tax ikY]8BCc  
　　直接人工成本差异(direct labor variance) zyZok* s  
　　直接材料成本差异(direct material variance) HZDaV&)@  
　　在产品计价(work-in-process costing) Z<N&UFw7QJ  
　　联产品成本计算(joint products costing) yC'hwoQ`  
　　生产成本汇总程序(accumulation process of procluction cost) +% XhQ  
　　制造费用差异(manufacturing expenses variance) c8-69hb?  
　　实际成本与估计成本(actual cost and estimated cost) c+8>EU AW  
　　工资费用分配(salary costs allocation) !u53 3  
　　成本曲线(cost curve) ii_|)udz  
　　农业生产成本(agriculture production cost) b=K6IX;  
　　原始成本和重置成本(original cost and replacement cost) GS
GyF  
　　工程施工成本 \,l.p_<  
　　直接成本与间接成本(direct cost and indirect cost) } $Hs;4|  
　　可控成本(controllable cost) {1Ju}=
69  
　　制造费用分配(manufacturing expenses allocation) c?.r"5#  
　　理论成本与应用成本(theory cost and practice cost) aYaG]&hb  
　　辅助生产成本分配(auxiliary production cost allocation) CGd[3}"  
　　期间,费用 +~w?Xw,  
　　成本控制程序(procedure of cost control) ]_ejDN\>{V  
　　成本记录(cost entry, cost recorder cost agenda) #QTfT&m+G}  
　　成本计算分批法(job costing method) }fJ:wku  
　　成本计算分步法 _K0izKTA.  
　　直接人工成本差异(direct labor variance) <.r ]dCf  
　　成本控制方法(cost control method)