[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 o17ekML  
　　股本 Share capital iIq)~e/ Z  
　　已归还投资 Investment returned qQsku;C?i  
　　利润分配-其他转入 Profit appropriation - other transfer in 6N;wqn  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve P}TI q#  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,J{ei7TN  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 2 m35R&  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund `P3>S(Tgy  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund JMz;BAHT  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit f'aVV!  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends =<X?sj5  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve .%Ta]!0  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends isZAoYVu  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |<.lW  
　　期初未分配利润 Retained earnings, beginning of the year P5#r,:zL  
　　资本公积-股本溢价 Capital surplus - share premium /U"CO8Da  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve vL\&6n~M>  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Z<SLc,]^  
　　资本公积-股权投资准备 Capital surplus - investment reserve Z]j*9#G1s  
　　资本公积-拨款转入 Capital surplus - subsidiary ]jaQ[g$F  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation
75T7+:p  
　　资本公积-其他 Capital surplus - others [-;_ZFS{  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Qkd<sxL  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {jho&Ai  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve n1&% e6XhO  
　　盈余公积-储备基金 Surplus reserve - reserve fund ghX|3lI\q  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund X(\
fN[;  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment r]l!WRn  
　　主营业务收入 Sales o(r\E0I  
　　主营业务成本 Cost of sales {6c2{@  
　　主营业务税金及附加 Sales tax ( |PAx(  
　　营业费用 Operating expenses 'iGzkf}j  
　　管理费用 General and administrative expenses Pp`*]Ib  
　　财务费用 Financial expenses #z2rzM@/:  
　　投资收益 Investment income "9^j.  
　　其他业务收入 Other operating income 8-_QFgY  
　　营业外收入 Non-operating income vt;{9\Y
  
　　补贴收入 Subsidy income f3Hed  
　　其他业务支出 Other operating expenses sM?MLB\Za  
　　营业外支出 Non-operating expenses PG_0\'X)/w  
　　所得税 Income tax L
v'D^'I  
　　直接人工成本差异(direct labor variance) ,>:;#2+og  
　　直接材料成本差异(direct material variance) MwR0@S}*
 
　　在产品计价(work-in-process costing) y7$iOR  
　　联产品成本计算(joint products costing) z6?)3'  
　　生产成本汇总程序(accumulation process of procluction cost) e=Z, Jg  
　　制造费用差异(manufacturing expenses variance) z-LB^kc8oQ  
　　实际成本与估计成本(actual cost and estimated cost) _%B^9Yl3(  
　　工资费用分配(salary costs allocation) 9f
',7i  
　　成本曲线(cost curve) +AHUp)  
　　农业生产成本(agriculture production cost) eXKo.JL  
　　原始成本和重置成本(original cost and replacement cost) |kvC H<F'  
　　工程施工成本 9XRZ$j}L  
　　直接成本与间接成本(direct cost and indirect cost) kIGbG;"_  
　　可控成本(controllable cost) sp5eVAd  
　　制造费用分配(manufacturing expenses allocation) Q`rF&)Q5  
　　理论成本与应用成本(theory cost and practice cost) q&Gz ]  
　　辅助生产成本分配(auxiliary production cost allocation) '{J&M|<A  
　　期间,费用 BVr0Gk  
　　成本控制程序(procedure of cost control) dd\n8f  
　　成本记录(cost entry, cost recorder cost agenda) H~+l7OhV  
　　成本计算分批法(job costing method) YQpSlCCo 3  
　　成本计算分步法 e#Z$o ($t  
　　直接人工成本差异(direct labor variance) 9(5OeH6o?  
　　成本控制方法(cost control method)