[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 N<<O(r  
　　股本 Share capital 0:-z+`RHE  
　　已归还投资 Investment returned Ov4=!o=  
　　利润分配-其他转入 Profit appropriation - other transfer in Udf\;G@  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve  w%::
~]  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (pHJEY  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Dm$SW<!l|  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0!RP7Sx  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund e z_c;  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit }x&XvI  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends t~)4f.F:  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve yE .st9m  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends y
Mzy!b Ky  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares l>L?T#v!_  
　　期初未分配利润 Retained earnings, beginning of the year OH@gwC  
　　资本公积-股本溢价 Capital surplus - share premium _00}O+GLM4  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve a8v\H8@X  
　　资本公积-接受现金捐赠 Capital surplus - cash donation }2\Hg
 
　　资本公积-股权投资准备 Capital surplus - investment reserve LpI4R  
　　资本公积-拨款转入 Capital surplus - subsidiary =[[I<[BZq  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Zop/ MeI  
　　资本公积-其他 Capital surplus - others 4=`1C-v?q  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve D=Nt0y  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve y+
=s/c  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve P: L6Zo-J  
　　盈余公积-储备基金 Surplus reserve - reserve fund  Lsai8 B  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund VKfpk^rU  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment S6\E  I5S  
　　主营业务收入 Sales t:P7ah  
　　主营业务成本 Cost of sales }'86hnW  
　　主营业务税金及附加 Sales tax MmU`i ,z  
　　营业费用 Operating expenses Bn%?{z)  
　　管理费用 General and administrative expenses q&O9W?E8dG  
　　财务费用 Financial expenses 8G2QI4  
　　投资收益 Investment income MiKq|  
　　其他业务收入 Other operating income MxUQF?@6  
　　营业外收入 Non-operating income $FD GHFM  
　　补贴收入 Subsidy income M,yxPHlN  
　　其他业务支出 Other operating expenses >|gXE>  
　　营业外支出 Non-operating expenses 8kr$w$=q  
　　所得税 Income tax H|,d`@U  
　　直接人工成本差异(direct labor variance) :7X{s4AU6  
　　直接材料成本差异(direct material variance) N})vrB;1  
　　在产品计价(work-in-process costing) @HnahD  
　　联产品成本计算(joint products costing) TKbfZw  
　　生产成本汇总程序(accumulation process of procluction cost) __1Hx?f  
　　制造费用差异(manufacturing expenses variance) H6>tto  
　　实际成本与估计成本(actual cost and estimated cost)  _VM}]A  
　　工资费用分配(salary costs allocation) ^|vP").aQm  
　　成本曲线(cost curve) ydRS\l  
　　农业生产成本(agriculture production cost) ;j[
gE  
　　原始成本和重置成本(original cost and replacement cost) H;@0L}Nu+}  
　　工程施工成本 !6sR|c"~j  
　　直接成本与间接成本(direct cost and indirect cost) k_Sm ep  
　　可控成本(controllable cost) "vkM*HP  
　　制造费用分配(manufacturing expenses allocation) %KN2iNq  
　　理论成本与应用成本(theory cost and practice cost) 'vZy-qHrV  
　　辅助生产成本分配(auxiliary production cost allocation) EP<{3
fy  
　　期间,费用 ^^24a_+2  
　　成本控制程序(procedure of cost control) ,1-idpnX  
　　成本记录(cost entry, cost recorder cost agenda) 8Fbt >-N<\  
　　成本计算分批法(job costing method) #6mw CA|  
　　成本计算分步法 x_/l,4_  
　　直接人工成本差异(direct labor variance) qlg.\H:W~  
　　成本控制方法(cost control method)