[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 \Wt&z,  
　　股本 Share capital Kw(/#C:$  
　　已归还投资 Investment returned r4J4|&y m  
　　利润分配-其他转入 Profit appropriation - other transfer in GE Xz)4[  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve D@ [$?^H  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve PX?tD:,[-  
　　利润分配-提取储备基金 Profit appropriation - reserve fund F Dbx"%A  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund E"#<I*b  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund  *X*D, VY  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 0w< iz;30  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends HjGT{o  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve j+_g37$:  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends &4O"Xs`ka  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares MG8-1M  
　　期初未分配利润 Retained earnings, beginning of the year $]|_xG-6{  
　　资本公积-股本溢价 Capital surplus - share premium ? @h  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $ n  n4  
　　资本公积-接受现金捐赠 Capital surplus - cash donation /J/r62  
　　资本公积-股权投资准备 Capital surplus - investment reserve j[iJo 5  
　　资本公积-拨款转入 Capital surplus - subsidiary E4}MvV=  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 66:|)  
　　资本公积-其他 Capital surplus - others 8}xU]N#EV  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve d^ipf*aLC  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 49/1#^T"Q>  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve |g8 ]WFc  
　　盈余公积-储备基金 Surplus reserve - reserve fund DSd 5?  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund GS8,mQ8l*l  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment `"GD'Oa  
　　主营业务收入 Sales }mu8fm'  
　　主营业务成本 Cost of sales BAzc'x&<  
　　主营业务税金及附加 Sales tax 4z#CkT  
　　营业费用 Operating expenses ],H%u2GE_  
　　管理费用 General and administrative expenses at7/KuY!~  
　　财务费用 Financial expenses 1?7QS\`)fB  
　　投资收益 Investment income i;6\tK"!  
　　其他业务收入 Other operating income (C6Y*Zm\  
　　营业外收入 Non-operating income & _q;X;}  
　　补贴收入 Subsidy income +=\S"e[F  
　　其他业务支出 Other operating expenses A.35WGu&:  
　　营业外支出 Non-operating expenses :".!6~:2  
　　所得税 Income tax Y]Su<tgX?  
　　直接人工成本差异(direct labor variance) 168 U-<  
　　直接材料成本差异(direct material variance) -6+HA9zz@C  
　　在产品计价(work-in-process costing) 8y|(]5 'r  
　　联产品成本计算(joint products costing) {[r'+=}l\S  
　　生产成本汇总程序(accumulation process of procluction cost) p&vQ*}  
　　制造费用差异(manufacturing expenses variance) &+&^Hc  
　　实际成本与估计成本(actual cost and estimated cost) ~+CNED0z+  
　　工资费用分配(salary costs allocation) (9Hc`gd)p  
　　成本曲线(cost curve) IEC:zmkn  
　　农业生产成本(agriculture production cost) (c(?s`;  
　　原始成本和重置成本(original cost and replacement cost) ^,U&v;  
　　工程施工成本 #Sn&Wo  
　　直接成本与间接成本(direct cost and indirect cost) <6v7_  
　　可控成本(controllable cost) $PrzJc  
　　制造费用分配(manufacturing expenses allocation) dE^(KBF  
　　理论成本与应用成本(theory cost and practice cost) c^Wm~" r  
　　辅助生产成本分配(auxiliary production cost allocation) I62Yg p$K  
　　期间,费用 $?*+P``  
　　成本控制程序(procedure of cost control) qn+mlduU  
　　成本记录(cost entry, cost recorder cost agenda) "_H&p  
　　成本计算分批法(job costing method) fF-V=Zf5  
　　成本计算分步法 TuaT-Z~U{  
　　直接人工成本差异(direct labor variance) xl# j_d,  
　　成本控制方法(cost control method)