[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 AX!>l;  
　　股本 Share capital ?D(FNd  
　　已归还投资 Investment returned ;4kx
>x*H  
　　利润分配-其他转入 Profit appropriation - other transfer in PG6L]o^  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #K#Mv/  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,.oa,sku  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ;Lsjh#  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Vo9>o@FlLM  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund R] Disljq  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit O+o;aa6  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 'l' X^LMD  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve eMN+qkvH  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Ep<!zO|  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <+\k&W&Y|y  
　　期初未分配利润 Retained earnings, beginning of the year V9zywM  
　　资本公积-股本溢价 Capital surplus - share premium 2~M;L&9-  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve DhWWN>I  
　　资本公积-接受现金捐赠 Capital surplus - cash donation
13.{Y)  
　　资本公积-股权投资准备 Capital surplus - investment reserve *9dV/TT~f[  
　　资本公积-拨款转入 Capital surplus - subsidiary cB
ab2/
 
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation q8?
=*1g  
　　资本公积-其他 Capital surplus - others np-T&Pz2  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve K5!";V  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve T/wM(pr'   
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve v~V;+S= gz  
　　盈余公积-储备基金 Surplus reserve - reserve fund Bw3F7W~l  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund NWJcFj_  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment JlC<MQ?  
　　主营业务收入 Sales [xtK"E#  
　　主营业务成本 Cost of sales wX)efLmyhY  
　　主营业务税金及附加 Sales tax O1?B{F/ e  
　　营业费用 Operating expenses 
n5bXQ  
　　管理费用 General and administrative expenses ;48P vw>g}  
　　财务费用 Financial expenses \;-=ODC  
　　投资收益 Investment income >`hSye{  
　　其他业务收入 Other operating income X2\E9hJg  
　　营业外收入 Non-operating income 'bB>$E  
　　补贴收入 Subsidy income ;Ze"<U  
　　其他业务支出 Other operating expenses k40Ep(M}  
　　营业外支出 Non-operating expenses BgJkrv7~  
　　所得税 Income tax E\R raPkQT  
　　直接人工成本差异(direct labor variance) uX[O,l^}  
　　直接材料成本差异(direct material variance) c8# T:HM|`  
　　在产品计价(work-in-process costing) <Gr9^C  
　　联产品成本计算(joint products costing) xw4ey<"I  
　　生产成本汇总程序(accumulation process of procluction cost) CgVh\4,a  
　　制造费用差异(manufacturing expenses variance) 09R,'QJ|  
　　实际成本与估计成本(actual cost and estimated cost) rD0k%-{{  
　　工资费用分配(salary costs allocation) @Pxw
hlxa  
　　成本曲线(cost curve) gI)w^7Gi  
　　农业生产成本(agriculture production cost) OlEpid'Z  
　　原始成本和重置成本(original cost and replacement cost) 5R,la\!bQ  
　　工程施工成本 G%2P  
　　直接成本与间接成本(direct cost and indirect cost) '"`  Lv/  
　　可控成本(controllable cost) 4id3P{aU  
　　制造费用分配(manufacturing expenses allocation) T(Y}V[0+  
　　理论成本与应用成本(theory cost and practice cost) Rr+qgt;f5  
　　辅助生产成本分配(auxiliary production cost allocation) PSW#^o  
　　期间,费用 4-y6MH  
　　成本控制程序(procedure of cost control) 0SJ{@*  
　　成本记录(cost entry, cost recorder cost agenda) _/|8%])  
　　成本计算分批法(job costing method) gWFL  
　　成本计算分步法 X,>(Y8  
　　直接人工成本差异(direct labor variance) r~)VGdB+  
　　成本控制方法(cost control method)