[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 4{t$M}?N  
　　股本 Share capital @A'1D@f#  
　　已归还投资 Investment returned QC,(rB  
　　利润分配-其他转入 Profit appropriation - other transfer in Wb
4{*~  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,s&~U<Z  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Uy|=A7Ad c  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 15DK\_;  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6*33k'=;F  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund X.9MOdG70  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit n3j h\  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends <W') ~o}  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2_b'm epV  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends N==_'`O1Q0  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ^T6!z^g1h  
　　期初未分配利润 Retained earnings, beginning of the year WVK-dBU  
　　资本公积-股本溢价 Capital surplus - share premium 8;&S9'ci  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve l0xFt ~l  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Go7hDmu  
　　资本公积-股权投资准备 Capital surplus - investment reserve UC/2&7?  
　　资本公积-拨款转入 Capital surplus - subsidiary cY'To<v  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation jZ,[{Z(N   
　　资本公积-其他 Capital surplus - others BG0Mj2  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve } _l -'t  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve !H=k7s  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve m>dcb 6B+g  
　　盈余公积-储备基金 Surplus reserve - reserve fund h^$
}1[  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund qpqz. {\  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment H<7DcwXv  
　　主营业务收入 Sales )pn7DIXG  
　　主营业务成本 Cost of sales ;Jn0e:x`E  
　　主营业务税金及附加 Sales tax  )\\V s>9  
　　营业费用 Operating expenses U]U)'  
　　管理费用 General and administrative expenses
I4f  
　　财务费用 Financial expenses ?iEXFYJG  
　　投资收益 Investment income 5po'(r|U  
　　其他业务收入 Other operating income ^
WW|AS  
　　营业外收入 Non-operating income "u8o?8+q~  
　　补贴收入 Subsidy income |abst&yp  
　　其他业务支出 Other operating expenses lc?mKW9  
　　营业外支出 Non-operating expenses pQ^,.[[  
　　所得税 Income tax >VUQTg  
　　直接人工成本差异(direct labor variance) 7h#faOP  
　　直接材料成本差异(direct material variance) Yj7= T%5  
　　在产品计价(work-in-process costing) ^~<Rzq!  
　　联产品成本计算(joint products costing) >dvWa-rNUT  
　　生产成本汇总程序(accumulation process of procluction cost) t^_{5  
　　制造费用差异(manufacturing expenses variance) +[8Kl
=]L  
　　实际成本与估计成本(actual cost and estimated cost) jvc?hUcLKT  
　　工资费用分配(salary costs allocation) lH@
E%  
　　成本曲线(cost curve) K&IrTA j}  
　　农业生产成本(agriculture production cost) ^HlLj#  
　　原始成本和重置成本(original cost and replacement cost) f,HzrHax  
　　工程施工成本 j YIV^o 0  
　　直接成本与间接成本(direct cost and indirect cost) m{$tO;c/Q  
　　可控成本(controllable cost) x1V2|~;p|  
　　制造费用分配(manufacturing expenses allocation) t-7[Mk9@  
　　理论成本与应用成本(theory cost and practice cost) {qtc\O  
　　辅助生产成本分配(auxiliary production cost allocation) n]C%(v!u3  
　　期间,费用 qz=#;&ZU  
　　成本控制程序(procedure of cost control) jo;uRl  
　　成本记录(cost entry, cost recorder cost agenda) '0_j{ig  
　　成本计算分批法(job costing method) IgiF,{KE,  
　　成本计算分步法 XL7;^AE^Wl  
　　直接人工成本差异(direct labor variance) teOBsFy/I  
　　成本控制方法(cost control method)