[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 *3Nn +T  
　　股本 Share capital Z!\@%`0$  
　　已归还投资 Investment returned }=GM?,7b  
　　利润分配-其他转入 Profit appropriation - other transfer in 'F_}xMU  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve w=J4zkWk  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2w1tK  
　　利润分配-提取储备基金 Profit appropriation - reserve fund X , ZeD  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund tHI*,  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund D s -`  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit LpWI>sNv  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends m6n hC  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve U</+.$b  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends kL7^$  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $Ub}p[L  
　　期初未分配利润 Retained earnings, beginning of the year 'DAltr<  
　　资本公积-股本溢价 Capital surplus - share premium U"5q;9#q  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Yo2Trh  
　　资本公积-接受现金捐赠 Capital surplus - cash donation olty4kGD$V  
　　资本公积-股权投资准备 Capital surplus - investment reserve |~$7X  
　　资本公积-拨款转入 Capital surplus - subsidiary *SZ>upg  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation %W;u}`  
　　资本公积-其他 Capital surplus - others h([0,
:\  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve TETsg5#  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 9*pG?3*I  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 4 X`^{~  
　　盈余公积-储备基金 Surplus reserve - reserve fund JSjYC0e  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund gMZ&,n4  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Fk$@Yy+}e  
　　主营业务收入 Sales 8XbR  
　　主营业务成本 Cost of sales yX9B97XyC  
　　主营业务税金及附加 Sales tax BX$hAQ(6Q  
　　营业费用 Operating expenses )BLmoJ Of  
　　管理费用 General and administrative expenses c!D> {N  
　　财务费用 Financial expenses WEC-<fN|Y\  
　　投资收益 Investment income E^syrEz  
　　其他业务收入 Other operating income D8/sz`N7Q  
　　营业外收入 Non-operating income 3wNN<R  
　　补贴收入 Subsidy income 6y@<?08Q  
　　其他业务支出 Other operating expenses Y'_ D<Mp  
　　营业外支出 Non-operating expenses %HE
mi;  
　　所得税 Income tax tc/jY]'32  
　　直接人工成本差异(direct labor variance) #NF+UJYJ&'  
　　直接材料成本差异(direct material variance) Y n>{4BZ>#  
　　在产品计价(work-in-process costing) Gg+YfY_  
　　联产品成本计算(joint products costing) eC
L?mhK  
　　生产成本汇总程序(accumulation process of procluction cost) I"V3+2e  
　　制造费用差异(manufacturing expenses variance) )dg UmN
 
　　实际成本与估计成本(actual cost and estimated cost) ;U7t  
　　工资费用分配(salary costs allocation) ~~dfpW_"  
　　成本曲线(cost curve) bX{PSjD  
　　农业生产成本(agriculture production cost) +~:0Dxv W  
　　原始成本和重置成本(original cost and replacement cost) X,53c$  
　　工程施工成本 m/N(%oMWB=  
　　直接成本与间接成本(direct cost and indirect cost) *2:Yf7rvI+  
　　可控成本(controllable cost) }2xb&6g~o  
　　制造费用分配(manufacturing expenses allocation) 4H9xO[iM  
　　理论成本与应用成本(theory cost and practice cost) Ap,q ` S  
　　辅助生产成本分配(auxiliary production cost allocation) H2]BMkum  
　　期间,费用 -9Xw]I#QR  
　　成本控制程序(procedure of cost control) 9jjL9f_3  
　　成本记录(cost entry, cost recorder cost agenda) 0C7"3l  
　　成本计算分批法(job costing method) YD+QX@  
　　成本计算分步法 1 '%-y  
　　直接人工成本差异(direct labor variance) Q2R>lzB  
　　成本控制方法(cost control method)