[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 drr W?U  
　　股本 Share capital 99G zhX_  
　　已归还投资 Investment returned mB.yb
rig  
　　利润分配-其他转入 Profit appropriation - other transfer in mmE!!J`B  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Mf7Z5  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Lye^G%{  
　　利润分配-提取储备基金 Profit appropriation - reserve fund [sxJ<  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund R#D>m8&}3  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Nqf6CPXE  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit " 3ryp A  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends sL;  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve AoL2Wrk]\B  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends dj>ZHdTn  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares TR@*tfS  
　　期初未分配利润 Retained earnings, beginning of the year m tPmVze  
　　资本公积-股本溢价 Capital surplus - share premium r&$r=f<  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \6]Uj+  
　　资本公积-接受现金捐赠 Capital surplus - cash donation o75Hi t  
　　资本公积-股权投资准备 Capital surplus - investment reserve Y9YE :s  
　　资本公积-拨款转入 Capital surplus - subsidiary 0A]+9@W;  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5somoV B  
　　资本公积-其他 Capital surplus - others |wef[|@%  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0rnne L  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve yeI((2L@E2  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve hUL5V1-j  
　　盈余公积-储备基金 Surplus reserve - reserve fund y7iHB k"^:  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 3&
39M&  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment S6Er#)k  
　　主营业务收入 Sales y(^hlX6gQ  
　　主营业务成本 Cost of sales ;|C[.0;kgv  
　　主营业务税金及附加 Sales tax ],!7S"{97  
　　营业费用 Operating expenses &OK[n1M  
　　管理费用 General and administrative expenses S,Y\ox-  
　　财务费用 Financial expenses vKX6@eg"  
　　投资收益 Investment income M/!5r  
　　其他业务收入 Other operating income m%?+;V  
　　营业外收入 Non-operating income 3Ryae/Nk  
　　补贴收入 Subsidy income J5i$D
0K[  
　　其他业务支出 Other operating expenses A>0wqT  
　　营业外支出 Non-operating expenses Ub>Pl,~'  
　　所得税 Income tax !(%^Tg=  
　　直接人工成本差异(direct labor variance) 1[? xU:;9  
　　直接材料成本差异(direct material variance) Wciw6.@  
　　在产品计价(work-in-process costing) F.N4Q'2Z  
　　联产品成本计算(joint products costing) @<n8?"{5S  
　　生产成本汇总程序(accumulation process of procluction cost) qD#E, "%  
　　制造费用差异(manufacturing expenses variance) {pzu1*  
　　实际成本与估计成本(actual cost and estimated cost) 7v{X?86&  
　　工资费用分配(salary costs allocation) [xm{4Ba2X  
　　成本曲线(cost curve) GjHV|)^  
　　农业生产成本(agriculture production cost) \J)ffEK
Ip  
　　原始成本和重置成本(original cost and replacement cost) JP sR7f  
　　工程施工成本 cx+li4v  
　　直接成本与间接成本(direct cost and indirect cost) S2^Ckg  
　　可控成本(controllable cost) ;*~y4'{z  
　　制造费用分配(manufacturing expenses allocation) MfJs?N0  
　　理论成本与应用成本(theory cost and practice cost) <'Ppu  
　　辅助生产成本分配(auxiliary production cost allocation) :)djHPP*  
　　期间,费用 ].A>ORS/  
　　成本控制程序(procedure of cost control) 1\hh,s  
　　成本记录(cost entry, cost recorder cost agenda) @i" ^b  
　　成本计算分批法(job costing method) E0SP  
　　成本计算分步法 :!fP~(R'm  
　　直接人工成本差异(direct labor variance) 2D?V0>
/  
　　成本控制方法(cost control method)