[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 ZS >}NN  
　　股本 Share capital "4`h -Y  
　　已归还投资 Investment returned MCL?J,1?r  
　　利润分配-其他转入 Profit appropriation - other transfer in ua`2 &;T=  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 3z\:{yl  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve TL]2{rf~  
　　利润分配-提取储备基金 Profit appropriation - reserve fund jBI VZ!X  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {-Yp~HQ F  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund lsJ'dS  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 1@CI7j  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends t+m$lqm  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 3<m"z9$  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends oIoJBn  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?*[t'D9f-  
　　期初未分配利润 Retained earnings, beginning of the year @L{HT8utK3  
　　资本公积-股本溢价 Capital surplus - share premium <\X4_sdy  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Uk|Xs~@#E  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ,8+SQo#
3  
　　资本公积-股权投资准备 Capital surplus - investment reserve [K&O]s<Y  
　　资本公积-拨款转入 Capital surplus - subsidiary BI4p3-  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation q/70fR7{v  
　　资本公积-其他 Capital surplus - others T=;'"S  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >^n'  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve F~W*"i+EZ  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <X|"5/h  
　　盈余公积-储备基金 Surplus reserve - reserve fund dlJkxEh2  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~u,g5  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 'PV,c|f>  
　　主营业务收入 Sales Xw9,O8}C7  
　　主营业务成本 Cost of sales ;`X-.45  
　　主营业务税金及附加 Sales tax aJI>qk h?]  
　　营业费用 Operating expenses :Gy .P  
　　管理费用 General and administrative expenses KM< M^l_Q  
　　财务费用 Financial expenses Z0b1E  
　　投资收益 Investment income ',m,wp`  
　　其他业务收入 Other operating income LeQ2,/7l:  
　　营业外收入 Non-operating income =2J+}ac  
　　补贴收入 Subsidy income ?P{C=Td2z  
　　其他业务支出 Other operating expenses |],{kUIXO
 
　　营业外支出 Non-operating expenses N7+K$)3  
　　所得税 Income tax 2$qeNy  
　　直接人工成本差异(direct labor variance) cO)GiWE  
　　直接材料成本差异(direct material variance) HmbTV(lC  
　　在产品计价(work-in-process costing) ?kE2S6j5  
　　联产品成本计算(joint products costing) <adu^5BI  
　　生产成本汇总程序(accumulation process of procluction cost) 9DKmX
L  
　　制造费用差异(manufacturing expenses variance) wqA5GK>m2  
　　实际成本与估计成本(actual cost and estimated cost) MI',E?#yB  
　　工资费用分配(salary costs allocation) yq6!8OkF  
　　成本曲线(cost curve) ,dZ 9=]  
　　农业生产成本(agriculture production cost) -Ah\a0z  
　　原始成本和重置成本(original cost and replacement cost) wpx,~`&  
　　工程施工成本 nHyWb6  
　　直接成本与间接成本(direct cost and indirect cost) U:_T9!fG  
　　可控成本(controllable cost) "9kEqz4a  
　　制造费用分配(manufacturing expenses allocation) V%Y.N4H  
　　理论成本与应用成本(theory cost and practice cost) f=}u;^  
　　辅助生产成本分配(auxiliary production cost allocation) >[ lj8n  
　　期间,费用 cX*  
　　成本控制程序(procedure of cost control) L?Wl#wP\;*  
　　成本记录(cost entry, cost recorder cost agenda) )bPNL$O  
　　成本计算分批法(job costing method) PM%./  
　　成本计算分步法 >tib21*  
　　直接人工成本差异(direct labor variance) 2kCJqyWy
 
　　成本控制方法(cost control method)