[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 `mI%Se  
　　股本 Share capital `f@VX :aL}  
　　已归还投资 Investment returned Y'.WO[dgf  
　　利润分配-其他转入 Profit appropriation - other transfer in O$><E8q  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )6S ;w7  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Kp|#04]  
　　利润分配-提取储备基金 Profit appropriation - reserve fund H& #Od?  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .>(?c92  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund '.@'^80iQ  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit r " ^{?0  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends [N|/d#  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve KAR XC,z  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Z66b>.<8  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares S;o U'KOY  
　　期初未分配利润 Retained earnings, beginning of the year %^L:K5V  
　　资本公积-股本溢价 Capital surplus - share premium 8Ee bWs*1  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 4{'0-7}  
　　资本公积-接受现金捐赠 Capital surplus - cash donation /nK)esB1L  
　　资本公积-股权投资准备 Capital surplus - investment reserve !lSxBr[dQ  
　　资本公积-拨款转入 Capital surplus - subsidiary m_%1IJ  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation L"i B'=  
　　资本公积-其他 Capital surplus - others xHml"Y1  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ~YIGOL"?  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve oCLs"L-r{  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =5P_xQx  
　　盈余公积-储备基金 Surplus reserve - reserve fund + s6wF{  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund XA[GF6W,Y  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment u}QB-oU   
　　主营业务收入 Sales WC!bB  
　　主营业务成本 Cost of sales 6~b~[gA  
　　主营业务税金及附加 Sales tax 8ycmvpJ  
　　营业费用 Operating expenses 3:$hC8  
　　管理费用 General and administrative expenses _v=@MOI/J  
　　财务费用 Financial expenses ,w.`(?I/  
　　投资收益 Investment income h(,SAY_  
　　其他业务收入 Other operating income lN,8(n?g  
　　营业外收入 Non-operating income mm3goIi;Y  
　　补贴收入 Subsidy income i^{.Q-  
　　其他业务支出 Other operating expenses @jW_ rj:<  
　　营业外支出 Non-operating expenses 2Yx6.e<  
　　所得税 Income tax ?VMj;+'tr  
　　直接人工成本差异(direct labor variance) p}KZ#"Q  
　　直接材料成本差异(direct material variance) #vy:aq<bjE  
　　在产品计价(work-in-process costing) p[(VhbN  
　　联产品成本计算(joint products costing) mMqT-jT  
　　生产成本汇总程序(accumulation process of procluction cost) ,L+tm>I  
　　制造费用差异(manufacturing expenses variance) H|='|k5Y.  
　　实际成本与估计成本(actual cost and estimated cost) j+3~  
　　工资费用分配(salary costs allocation) ,jBd3GdlZ  
　　成本曲线(cost curve) yQ4]LyS  
　　农业生产成本(agriculture production cost)
c
7j^OP  
　　原始成本和重置成本(original cost and replacement cost) Kp*nOZ  
　　工程施工成本 ]1 #&J(  
　　直接成本与间接成本(direct cost and indirect cost) uQN8/Gy*J  
　　可控成本(controllable cost) j%iz>  
　　制造费用分配(manufacturing expenses allocation) N\<RQ
tDg  
　　理论成本与应用成本(theory cost and practice cost) }DTpl?l  
　　辅助生产成本分配(auxiliary production cost allocation) 9&A-o  
　　期间,费用 Xj^6ZJc  
　　成本控制程序(procedure of cost control) Q? a&q 0f  
　　成本记录(cost entry, cost recorder cost agenda) 6Q,-ZM=Z_p  
　　成本计算分批法(job costing method) <^,w,A  
　　成本计算分步法 ,ZcW +!  
　　直接人工成本差异(direct labor variance) +dm&XW >  
　　成本控制方法(cost control method)