[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 HB>&}z0  
　　股本 Share capital d~G, *  
　　已归还投资 Investment returned L7gZ4Hu=`  
　　利润分配-其他转入 Profit appropriation - other transfer in 6;O fh  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve TjU g8k  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve XL`*Tbx  
　　利润分配-提取储备基金 Profit appropriation - reserve fund c7E|GZ2Hc  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund AM[#AZv  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4/z K3%J  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit (P+TOu-y\  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends h~!KNF*XW  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve (9"w{pnlLc  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %gd{u\h^  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 3?R56$-
+  
　　期初未分配利润 Retained earnings, beginning of the year ?yfw3s  
　　资本公积-股本溢价 Capital surplus - share premium x)wlp{rLf  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Y<x;-8)*  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 0wh4
sKm[X  
　　资本公积-股权投资准备 Capital surplus - investment reserve p)dD{+"/2  
　　资本公积-拨款转入 Capital surplus - subsidiary JGJy_.C  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation WN5`zD$  
　　资本公积-其他 Capital surplus - others ![>j`i  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve c}QWa"\2n  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve dGNg[  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve mMz^I7$  
　　盈余公积-储备基金 Surplus reserve - reserve fund cl`!A2F1G#  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund $N}nO:`t  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment *_qW; l7  
　　主营业务收入 Sales rz@FUU:&  
　　主营业务成本 Cost of sales ( <Abw{BTm  
　　主营业务税金及附加 Sales tax o_( @v2G`  
　　营业费用 Operating expenses 75^U<Hz-3{  
　　管理费用 General and administrative expenses &=KNKE`  
　　财务费用 Financial expenses LU7ia[T  
　　投资收益 Investment income _3pME9
l  
　　其他业务收入 Other operating income g }%$VUSA  
　　营业外收入 Non-operating income bm</qF'T6  
　　补贴收入 Subsidy income qwERy{]Sp;  
　　其他业务支出 Other operating expenses e"
){B  
　　营业外支出 Non-operating expenses &e-MOM2&  
　　所得税 Income tax wWaJ%z>3y  
　　直接人工成本差异(direct labor variance) ^#V7\;v$G  
　　直接材料成本差异(direct material variance) &&Uc%vIN  
　　在产品计价(work-in-process costing) l2&s4ERqSm  
　　联产品成本计算(joint products costing) c=^A3[AM  
　　生产成本汇总程序(accumulation process of procluction cost) %6%QE'D  
　　制造费用差异(manufacturing expenses variance) dYEsSFB m  
　　实际成本与估计成本(actual cost and estimated cost) 0m,3''Q5lO  
　　工资费用分配(salary costs allocation) -;i vBR  
　　成本曲线(cost curve) 4P>4d +  
　　农业生产成本(agriculture production cost) @_ZE_n   
　　原始成本和重置成本(original cost and replacement cost) BDO]-y  
　　工程施工成本 C uk!I$  
　　直接成本与间接成本(direct cost and indirect cost) mZ[tB/  
　　可控成本(controllable cost) fH>I/%  
　　制造费用分配(manufacturing expenses allocation) .$rt>u,8<  
　　理论成本与应用成本(theory cost and practice cost) v J_1VW  
　　辅助生产成本分配(auxiliary production cost allocation) B5p
WSS
 
　　期间,费用 M%vZcP  
　　成本控制程序(procedure of cost control)
>l$qE  
　　成本记录(cost entry, cost recorder cost agenda) G2,9$8qE  
　　成本计算分批法(job costing method) BJL*Dihm[  
　　成本计算分步法 ZQVr]/W^r  
　　直接人工成本差异(direct labor variance) FEF $4)ROv  
　　成本控制方法(cost control method)