[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 =9cN{&qf  
　　股本 Share capital v[=TPfX0  
　　已归还投资 Investment returned b
0lZb'  
　　利润分配-其他转入 Profit appropriation - other transfer in ~YCZ vJ  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve >r5s>A[YC  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?UV!^w@L:0  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ($*R>*6<x  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ZH8Oidj`  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund - 4nSiI  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 137:T:  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends R}Z2rbt  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve y?yWM8  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !Di*y$`}b  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares qr_:zXsob_  
　　期初未分配利润 Retained earnings, beginning of the year zkmfu~_)  
　　资本公积-股本溢价 Capital surplus - share premium 4WZ"8  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ?9m@ S#@  
　　资本公积-接受现金捐赠 Capital surplus - cash donation n>:|K0u"  
　　资本公积-股权投资准备 Capital surplus - investment reserve L Ke~  
　　资本公积-拨款转入 Capital surplus - subsidiary =hDFpb,mr  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation D0a3%LBS/2  
　　资本公积-其他 Capital surplus - others (b>B6W\&  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve i4^1bd  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve !_#2$J*s^D  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve +LeM[XX  
　　盈余公积-储备基金 Surplus reserve - reserve fund /$?7
L(  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund [_wenlkm  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment J}37 9  
　　主营业务收入 Sales i
P^o]4[c  
　　主营业务成本 Cost of sales mnS F=l;;  
　　主营业务税金及附加 Sales tax |\_d^U&`  
　　营业费用 Operating expenses bf1EMai"  
　　管理费用 General and administrative expenses Y<EdFzle  
　　财务费用 Financial expenses Y
;OqdO  
　　投资收益 Investment income B gB]M3Il  
　　其他业务收入 Other operating income tX *}l|;(  
　　营业外收入 Non-operating income yi$Jk}w  
　　补贴收入 Subsidy income sJq^>"|J  
　　其他业务支出 Other operating expenses ;^Hg\a  
　　营业外支出 Non-operating expenses :r,o-D  
　　所得税 Income tax &S|%>C{P.w  
　　直接人工成本差异(direct labor variance) !< I3^q  
　　直接材料成本差异(direct material variance) rLzN#Zoi  
　　在产品计价(work-in-process costing) /agX! E4s  
　　联产品成本计算(joint products costing) X9 oxni#  
　　生产成本汇总程序(accumulation process of procluction cost) 8O0E;6b  
　　制造费用差异(manufacturing expenses variance) .S=^)  
　　实际成本与估计成本(actual cost and estimated cost) 9XSZD93
L  
　　工资费用分配(salary costs allocation) uy^vQ/  
　　成本曲线(cost curve) HHU0Nku@ho  
　　农业生产成本(agriculture production cost) c[QXc9  
　　原始成本和重置成本(original cost and replacement cost) h8me.= S&  
　　工程施工成本 H^N 5yOj/  
　　直接成本与间接成本(direct cost and indirect cost) fF*{\  
　　可控成本(controllable cost) N! N>/9  
　　制造费用分配(manufacturing expenses allocation) Gcz@z1a=n  
　　理论成本与应用成本(theory cost and practice cost) eH9Ofhsry  
　　辅助生产成本分配(auxiliary production cost allocation)
BQTibd  
　　期间,费用 mzkv/  
　　成本控制程序(procedure of cost control) .*zWm  
　　成本记录(cost entry, cost recorder cost agenda) ollk {N  
　　成本计算分批法(job costing method) ohP
CYt  
　　成本计算分步法 quEP"  
　　直接人工成本差异(direct labor variance) _K5R?"H0  
　　成本控制方法(cost control method)