[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 5UFR^\e  
　　股本 Share capital HMUn+kk+  
　　已归还投资 Investment returned (z[|\6O  
　　利润分配-其他转入 Profit appropriation - other transfer in fP>K!@!8  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve G1Qc\mp  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -?8;-h, h  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Q7
ez?]j6  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )8H5ovj.  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Q( WE.ux)<  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit a;Nj'M~U  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends p'2ZDd=v  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve va(ZGGS]N  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends  TP6iSF  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ;rSpM  
　　期初未分配利润 Retained earnings, beginning of the year i;1EXM  
　　资本公积-股本溢价 Capital surplus - share premium %8?s3^o  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,j4 ;:F  
　　资本公积-接受现金捐赠 Capital surplus - cash donation \7 8w1Rkl  
　　资本公积-股权投资准备 Capital surplus - investment reserve 4= VAJ  
　　资本公积-拨款转入 Capital surplus - subsidiary _084GK9{W  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation I2@pkVv3z  
　　资本公积-其他 Capital surplus - others MPMa  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 7Y:~'&U|  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =[O;/~J%:  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve J?ljqA}i  
　　盈余公积-储备基金 Surplus reserve - reserve fund @v1f)(N  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund C~4$A/&(  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment E(i<3U"4h[  
　　主营业务收入 Sales >Q0HqOq  
　　主营业务成本 Cost of sales `+~@VZ3m  
　　主营业务税金及附加 Sales tax D`;Q?fC  
　　营业费用 Operating expenses XYbc1+C  
　　管理费用 General and administrative expenses HvWnPh1l  
　　财务费用 Financial expenses \W<r`t4v  
　　投资收益 Investment income c\.8hd=<  
　　其他业务收入 Other operating income IxY%d}[uo  
　　营业外收入 Non-operating income *o8DfZ  
　　补贴收入 Subsidy income Qrt[MJ+#  
　　其他业务支出 Other operating expenses &j@i>(7  
　　营业外支出 Non-operating expenses _kR,R"lh  
　　所得税 Income tax m6P!#=a:l<  
　　直接人工成本差异(direct labor variance) :/HfMJ  
　　直接材料成本差异(direct material variance) 33O@jbs@  
　　在产品计价(work-in-process costing) @_&@M~ u  
　　联产品成本计算(joint products costing) Lb GyD;#_  
　　生产成本汇总程序(accumulation process of procluction cost) wo;`D  
　　制造费用差异(manufacturing expenses variance) QI@
!QU$K&  
　　实际成本与估计成本(actual cost and estimated cost) N?d4Pu1m  
　　工资费用分配(salary costs allocation) lGa'Y  
　　成本曲线(cost curve) gAe* kf1  
　　农业生产成本(agriculture production cost) ?]S!-6:  
　　原始成本和重置成本(original cost and replacement cost) +tz^ &(  
　　工程施工成本 dP(*IOO.  
　　直接成本与间接成本(direct cost and indirect cost) Hu .e@7  
　　可控成本(controllable cost) ,:!X]F#d$  
　　制造费用分配(manufacturing expenses allocation) Re
<G#*^  
　　理论成本与应用成本(theory cost and practice cost) { 1^9*  
　　辅助生产成本分配(auxiliary production cost allocation) IrU}%ZVV  
　　期间,费用 hSmu"a,S  
　　成本控制程序(procedure of cost control) gB!K{ Io'  
　　成本记录(cost entry, cost recorder cost agenda) B]K@'#  
　　成本计算分批法(job costing method) o@}+b}R}  
　　成本计算分步法 $=8?@My<  
　　直接人工成本差异(direct labor variance) |BD]K0  
　　成本控制方法(cost control method)