[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 %TTL^@1!b  
　　股本 Share capital ~rJw$v  
　　已归还投资 Investment returned hsVJ&
-#  
　　利润分配-其他转入 Profit appropriation - other transfer in I4X+'fW,  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve W]Tt8  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (5D Gs_>  
　　利润分配-提取储备基金 Profit appropriation - reserve fund a;owG/\p  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund U <$xp  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund }xlmsOHuI  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit FITaL@{c  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Y{|~A  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =2)$|KC  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends z.Kq}r^  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (?3\.tQ}}  
　　期初未分配利润 Retained earnings, beginning of the year ;)pV[3[  
　　资本公积-股本溢价 Capital surplus - share premium Vyq<T(5  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *k]S{ ]Y  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ;Y&?ixx  
　　资本公积-股权投资准备 Capital surplus - investment reserve R9-JjG2v  
　　资本公积-拨款转入 Capital surplus - subsidiary :ItW|  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 18t
QWI$  
　　资本公积-其他 Capital surplus - others $M<4B qr  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2m_M9
e\  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ~dr1Qi#j?  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .%b_3s".  
　　盈余公积-储备基金 Surplus reserve - reserve fund ~#km0<r?  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund bYB}A:  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7b%
Cl   
　　主营业务收入 Sales LU7)F,ok  
　　主营业务成本 Cost of sales r<N*N,~  
　　主营业务税金及附加 Sales tax [ .uaO  
　　营业费用 Operating expenses j/mp.'P1k  
　　管理费用 General and administrative expenses 207oEO]  
　　财务费用 Financial expenses YaT+BRh?  
　　投资收益 Investment income q>4i0p8^  
　　其他业务收入 Other operating income |ylTy B
 
　　营业外收入 Non-operating income #TwE??m
s  
　　补贴收入 Subsidy income w*P4_= :%Y  
　　其他业务支出 Other operating expenses `e=n(D  
　　营业外支出 Non-operating expenses I>o; %}   
　　所得税 Income tax b!~%a  
　　直接人工成本差异(direct labor variance) 3C[4!>|  
　　直接材料成本差异(direct material variance) JwVC?m).  
　　在产品计价(work-in-process costing) rAw1g,&  
　　联产品成本计算(joint products costing) 5T3>fw2G  
　　生产成本汇总程序(accumulation process of procluction cost) >6834e  
　　制造费用差异(manufacturing expenses variance) )&!@O$RS8(  
　　实际成本与估计成本(actual cost and estimated cost) Cwf$`?|W  
　　工资费用分配(salary costs allocation) KrG6z#)Uz  
　　成本曲线(cost curve) IX?%H!i  
　　农业生产成本(agriculture production cost) }V,M0b>  
　　原始成本和重置成本(original cost and replacement cost) wggHUr(g,  
　　工程施工成本 :!!`!*!JH  
　　直接成本与间接成本(direct cost and indirect cost) hdqls0 r  
　　可控成本(controllable cost) /G+gk0FW  
　　制造费用分配(manufacturing expenses allocation) oxXW`C<  
　　理论成本与应用成本(theory cost and practice cost) o"M^sKz47  
　　辅助生产成本分配(auxiliary production cost allocation) CHP6H}#|g  
　　期间,费用 ,O{ 5   
　　成本控制程序(procedure of cost control) )K3 vzX  
　　成本记录(cost entry, cost recorder cost agenda) (w B[ ]O$@  
　　成本计算分批法(job costing method) x%ag.g2I  
　　成本计算分步法 o`! :Q!+  
　　直接人工成本差异(direct labor variance) &'\+Z  
　　成本控制方法(cost control method)