[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 87YT;Z;U&  
　　股本 Share capital 9} eIidwK  
　　已归还投资 Investment returned :M1+[FT  
　　利润分配-其他转入 Profit appropriation - other transfer in >J.a,!  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve C]A*B
 
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve hy W4=   
　　利润分配-提取储备基金 Profit appropriation - reserve fund g#Zb} ^  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &7E0H{  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund e7]IEBbX2O  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 
5\:#-IYJ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends _^#PV}  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5c'rnMW4+p  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Wj8\~B=('  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares B?#@<2*=L
 
　　期初未分配利润 Retained earnings, beginning of the year S4~^HvMG[Y  
　　资本公积-股本溢价 Capital surplus - share premium 4)/tCv  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve VF<{Qx*  
　　资本公积-接受现金捐赠 Capital surplus - cash donation P)(Ly5$*  
　　资本公积-股权投资准备 Capital surplus - investment reserve ;#~rd8Z52  
　　资本公积-拨款转入 Capital surplus - subsidiary &e cf5jFy
 
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation je_77G(F  
　　资本公积-其他 Capital surplus - others =1VY/sv  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve */O6cF7  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *`| .:'  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 6&.[:IHw  
　　盈余公积-储备基金 Surplus reserve - reserve fund @B7;
  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund I/XVo2
Ee  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment gAv?\9=a)W  
　　主营业务收入 Sales TD! QqLW  
　　主营业务成本 Cost of sales /3FC@?l w4  
　　主营业务税金及附加 Sales tax 6CY_8/:zL  
　　营业费用 Operating expenses b:Rl }"a  
　　管理费用 General and administrative expenses #/\FB'zC  
　　财务费用 Financial expenses Q1buuF#CU&  
　　投资收益 Investment income hh:0m\@<  
　　其他业务收入 Other operating income !6f#OAP\  
　　营业外收入 Non-operating income (a&.A d0{  
　　补贴收入 Subsidy income M?)>, !Z)  
　　其他业务支出 Other operating expenses ?|N:[.  
　　营业外支出 Non-operating expenses W5J"#^kdF8  
　　所得税 Income tax _4[kg)#+  
　　直接人工成本差异(direct labor variance) Qn r' KbK  
　　直接材料成本差异(direct material variance) EBK\. [  
　　在产品计价(work-in-process costing) iOjmj0  
　　联产品成本计算(joint products costing) AL H^tV?  
　　生产成本汇总程序(accumulation process of procluction cost) `=q)-y_C  
　　制造费用差异(manufacturing expenses variance) ]7h&ZF  
　　实际成本与估计成本(actual cost and estimated cost) j%[|XfM  
　　工资费用分配(salary costs allocation) Vwm\a]s  
　　成本曲线(cost curve) rb`C:#j{J  
　　农业生产成本(agriculture production cost) lYQcQ*-  
　　原始成本和重置成本(original cost and replacement cost) L_ 8C=MS  
　　工程施工成本 7F)HAbIS  
　　直接成本与间接成本(direct cost and indirect cost) 9FcCq*D  
　　可控成本(controllable cost) VNXB7#ry  
　　制造费用分配(manufacturing expenses allocation) -qid.  
　　理论成本与应用成本(theory cost and practice cost) s7a\L=#p(  
　　辅助生产成本分配(auxiliary production cost allocation) 9R'rFI  
　　期间,费用 K'1rS[^>R  
　　成本控制程序(procedure of cost control) 9)l[$X  
　　成本记录(cost entry, cost recorder cost agenda) ;<ed1%Le,  
　　成本计算分批法(job costing method) Rqvm%sAi  
　　成本计算分步法 =]Qu"nRB  
　　直接人工成本差异(direct labor variance) vERsrg;(  
　　成本控制方法(cost control method)