[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 50a';!H  
　　股本 Share capital ZE1${QFkG  
　　已归还投资 Investment returned C0/G1\  
　　利润分配-其他转入 Profit appropriation - other transfer in J*m7 d4^  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \rE] V,,2  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 43<i3O  
　　利润分配-提取储备基金 Profit appropriation - reserve fund p*Yx1er1  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund K3h"oVn  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
F Yb]9MX  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit %a:T9v  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends @ZrNV*&<  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve f1?%p)C  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends J|@D @\?7  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares DghqSL^s  
　　期初未分配利润 Retained earnings, beginning of the year ,?`kYPZ  
　　资本公积-股本溢价 Capital surplus - share premium S~&
9DQN j  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }:QoYNq  
　　资本公积-接受现金捐赠 Capital surplus - cash donation nc1?c1s,f  
　　资本公积-股权投资准备 Capital surplus - investment reserve `cIeqp  
　　资本公积-拨款转入 Capital surplus - subsidiary W|(<z'S  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation *SlWA)9Y  
　　资本公积-其他 Capital surplus - others =k ; X}/  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve q(4Ny<=,'K  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve lR
mV eq:  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve s6#e?5J  
　　盈余公积-储备基金 Surplus reserve - reserve fund t<RPDQ>  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund #r1y|)m`  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment q8
,,[R_  
　　主营业务收入 Sales l.Z+.<@  
　　主营业务成本 Cost of sales qT&zg@m  
　　主营业务税金及附加 Sales tax 9[lk=1.qN  
　　营业费用 Operating expenses ]24]id  
　　管理费用 General and administrative expenses hlz/TIP^N3  
　　财务费用 Financial expenses [fELf(;(  
　　投资收益 Investment income `LKf$cx(A  
　　其他业务收入 Other operating income XQmg^x[,A  
　　营业外收入 Non-operating income 9[DlJ@T}  
　　补贴收入 Subsidy income B__e*d:)!m  
　　其他业务支出 Other operating expenses Q'?VLv|@  
　　营业外支出 Non-operating expenses >6IUle>z  
　　所得税 Income tax &PFq(4  
　　直接人工成本差异(direct labor variance) N P5K1:  
　　直接材料成本差异(direct material variance) :bL^S1et  
　　在产品计价(work-in-process costing) _1WA:7$C  
　　联产品成本计算(joint products costing) Y{Lxo])e  
　　生产成本汇总程序(accumulation process of procluction cost) _a_T`fE&de  
　　制造费用差异(manufacturing expenses variance) y{~tMpo<  
　　实际成本与估计成本(actual cost and estimated cost) fu-,<m{  
　　工资费用分配(salary costs allocation) _c-(T& u<  
　　成本曲线(cost curve) c0w1 N]+Ne  
　　农业生产成本(agriculture production cost) Hw62'%  
　　原始成本和重置成本(original cost and replacement cost) ZS`Kj(D  
　　工程施工成本 QIJ/'72  
　　直接成本与间接成本(direct cost and indirect cost) ^upd:q  
　　可控成本(controllable cost) gv i!|!M=  
　　制造费用分配(manufacturing expenses allocation) Fq%NY8KNE  
　　理论成本与应用成本(theory cost and practice cost) hW6Ksn,*  
　　辅助生产成本分配(auxiliary production cost allocation) -.L )\  
　　期间,费用 H\a\xCP3  
　　成本控制程序(procedure of cost control) \'|t>|zhp  
　　成本记录(cost entry, cost recorder cost agenda) ][YuJUK8  
　　成本计算分批法(job costing method) QjYw^[o  
　　成本计算分步法 VN$7r  
　　直接人工成本差异(direct labor variance) a:4!z;2 |  
　　成本控制方法(cost control method)