[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 \o9 \ikR  
　　股本 Share capital %bW_,b  
　　已归还投资 Investment returned JfY*#(
{y  
　　利润分配-其他转入 Profit appropriation - other transfer in *XVwTW[a  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \@LTXH .  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve I=Y>z^4  
　　利润分配-提取储备基金 Profit appropriation - reserve fund +.
G"ool  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund e[S`Dm"i)'  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Cs'LrUB?=U  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit qe~x?FO_>  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends A'WR!*Yt  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?pDr"XH~  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 6cQgp]%  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares okNo-\Dh!  
　　期初未分配利润 Retained earnings, beginning of the year 0XHQ5+"8  
　　资本公积-股本溢价 Capital surplus - share premium Qz i?%&  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve y8Va>ul"U  
　　资本公积-接受现金捐赠 Capital surplus - cash donation {Kz
,_bo  
　　资本公积-股权投资准备 Capital surplus - investment reserve j0jl$^  
　　资本公积-拨款转入 Capital surplus - subsidiary ,$P,x  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Jd2.j?P=  
　　资本公积-其他 Capital surplus - others /zn=AAYb  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve d:H'[l.F%  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,Kit@`P%  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve k;WD[SV  
　　盈余公积-储备基金 Surplus reserve - reserve fund Z:;}  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund U$rMZk  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]S|FK>U[  
　　主营业务收入 Sales 5E:$\z;  
　　主营业务成本 Cost of sales v9$!v^U"D  
　　主营业务税金及附加 Sales tax |@q
w  
　　营业费用 Operating expenses k$EVr([  
　　管理费用 General and administrative expenses D28`?B9(  
　　财务费用 Financial expenses gT+/nSrLV  
　　投资收益 Investment income Ia&R/I  
　　其他业务收入 Other operating income 8~sP{V%  
　　营业外收入 Non-operating income En5oi
 
　　补贴收入 Subsidy income Fe+ @;  
　　其他业务支出 Other operating expenses <N<Q9}`V  
　　营业外支出 Non-operating expenses hy;VvAH5  
　　所得税 Income tax md!6@)S-p  
　　直接人工成本差异(direct labor variance) ON?Y Df  
　　直接材料成本差异(direct material variance) J 3!~e+wn  
　　在产品计价(work-in-process costing) `]Bb0h1![  
　　联产品成本计算(joint products costing) s
6H'}[E<  
　　生产成本汇总程序(accumulation process of procluction cost) Fsx?(?tCMo  
　　制造费用差异(manufacturing expenses variance) BH Xi g~d  
　　实际成本与估计成本(actual cost and estimated cost) 6CJMQi,kn  
　　工资费用分配(salary costs allocation) L'e_?`!:  
　　成本曲线(cost curve) B.z$0=b  
　　农业生产成本(agriculture production cost) {Gxe%gu6 K  
　　原始成本和重置成本(original cost and replacement cost) UZZJtQt  
　　工程施工成本 ~%{2Z_t$  
　　直接成本与间接成本(direct cost and indirect cost) 0mw1CUx9K  
　　可控成本(controllable cost) @=J|%NO  
　　制造费用分配(manufacturing expenses allocation) '<Z[e`/  
　　理论成本与应用成本(theory cost and practice cost) 74s{b]jN'-  
　　辅助生产成本分配(auxiliary production cost allocation) >r.]a`  
　　期间,费用 0.aXg"  
　　成本控制程序(procedure of cost control) cby#  
　　成本记录(cost entry, cost recorder cost agenda) jDzQw>TX  
　　成本计算分批法(job costing method) voWH.[n^_  
　　成本计算分步法 <LX\s*M)  
　　直接人工成本差异(direct labor variance) =x~I'|%3  
　　成本控制方法(cost control method)