[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 uG&xtN8  
　　股本 Share capital s2riayM9/  
　　已归还投资 Investment returned "n:z("Q*  
　　利润分配-其他转入 Profit appropriation - other transfer in 0Z8K+,'!  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve !6\{q M  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve yb5 6nd  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Ki{&,:@  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~\<Fq\.x  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0Jz'9  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit &,2XrXiFu  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends IIUoB!
`  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve q5YgKz?IC  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,95Nj h  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Wcl@H @  
　　期初未分配利润 Retained earnings, beginning of the year B<J}YN  
　　资本公积-股本溢价 Capital surplus - share premium _a"5[sG  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve EKhwrBj
S  
　　资本公积-接受现金捐赠 Capital surplus - cash donation DG}t!  
　　资本公积-股权投资准备 Capital surplus - investment reserve l_FttN  
　　资本公积-拨款转入 Capital surplus - subsidiary SaMg)s~B  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation i5
w  
　　资本公积-其他 Capital surplus - others R8Nr3M9 )  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5;oWF
l  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ir-srVoXy  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve w4<1*u@${  
　　盈余公积-储备基金 Surplus reserve - reserve fund fB|rW~!v  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund IQf:aX  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment i]a 5cn  
　　主营业务收入 Sales Z\D!'FX   
　　主营业务成本 Cost of sales 1|l'oTAA  
　　主营业务税金及附加 Sales tax $(K[W}  
　　营业费用 Operating expenses SwpS6  
　　管理费用 General and administrative expenses CWdA8)n.  
　　财务费用 Financial expenses xCz(qR  
　　投资收益 Investment income v^0D  
　　其他业务收入 Other operating income n.n;'p9t@  
　　营业外收入 Non-operating income A
'rfoA6  
　　补贴收入 Subsidy income x hBlv  
　　其他业务支出 Other operating expenses W~2`o*\l  
　　营业外支出 Non-operating expenses wZ6LiYiHl  
　　所得税 Income tax URdCV{@42  
　　直接人工成本差异(direct labor variance) sxinA8  
　　直接材料成本差异(direct material variance) x>d,\{U  
　　在产品计价(work-in-process costing) Y^Y |\0  
　　联产品成本计算(joint products costing) C;];4[XR  
　　生产成本汇总程序(accumulation process of procluction cost) +Kg
Le>-}  
　　制造费用差异(manufacturing expenses variance) ozwPtF5  
　　实际成本与估计成本(actual cost and estimated cost) {DJ!T  
　　工资费用分配(salary costs allocation) ER<LP@3k  
　　成本曲线(cost curve) Z5/^pyc  
　　农业生产成本(agriculture production cost) X*hY?'Rp  
　　原始成本和重置成本(original cost and replacement cost) 5R
XZ$/  
　　工程施工成本 |N/Grk4
 
　　直接成本与间接成本(direct cost and indirect cost) cw|3W]  
　　可控成本(controllable cost) / E}L%OvE  
　　制造费用分配(manufacturing expenses allocation) d,AEV_  
　　理论成本与应用成本(theory cost and practice cost) uP2e/a  
　　辅助生产成本分配(auxiliary production cost allocation) ?-%Q [W  
　　期间,费用 }7&.FV"  
　　成本控制程序(procedure of cost control) E j`  
　　成本记录(cost entry, cost recorder cost agenda) Ndq/n21j  
　　成本计算分批法(job costing method) y:u7*%"  
　　成本计算分步法 Evu`e=LaG  
　　直接人工成本差异(direct labor variance) 2%P{fJbwd  
　　成本控制方法(cost control method)