[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 o J;$sj  
　　股本 Share capital -_eLf#3  
　　已归还投资 Investment returned $l&(%\pp  
　　利润分配-其他转入 Profit appropriation - other transfer in 2x0<&Xy#P  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve _b;{_g  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0b(N^$js'  
　　利润分配-提取储备基金 Profit appropriation - reserve fund x5*!Wx   
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Q^txVUL  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund q.`NtsW!\+  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit  l"]}Ts#  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends t |A-9^t'!  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %;YHt=(1*X  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]+:^W^bs:  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "o} +Ciul  
　　期初未分配利润 Retained earnings, beginning of the year ]}2ZttQ?  
　　资本公积-股本溢价 Capital surplus - share premium {o`]I>gb  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -Wi` G  
　　资本公积-接受现金捐赠 Capital surplus - cash donation xAMW-eF?d  
　　资本公积-股权投资准备 Capital surplus - investment reserve E\pL!c  
　　资本公积-拨款转入 Capital surplus - subsidiary ZoZ|Ma  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Jz *;q
~  
　　资本公积-其他 Capital surplus - others i9][N5\$  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve M{hg0/}sUW  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve (+y  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve >]5P 3\AQV  
　　盈余公积-储备基金 Surplus reserve - reserve fund >>fH{/l  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund agW@{c  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment L AA
HEv  
　　主营业务收入 Sales :yjKL^G>  
　　主营业务成本 Cost of sales
/HRFAqep  
　　主营业务税金及附加 Sales tax yhA6i  
　　营业费用 Operating expenses
_D(rI#q  
　　管理费用 General and administrative expenses =xx]@  
　　财务费用 Financial expenses Ffta](Z;  
　　投资收益 Investment income H@8sNV/u  
　　其他业务收入 Other operating income A`o8'+`C  
　　营业外收入 Non-operating income *w0%d1  
　　补贴收入 Subsidy income L"*/:$EJL.  
　　其他业务支出 Other operating expenses 2{G:=U  
　　营业外支出 Non-operating expenses (|1A?@sJ#h  
　　所得税 Income tax _?0}<kQ&  
　　直接人工成本差异(direct labor variance) )*x6 FfTUd  
　　直接材料成本差异(direct material variance) i3'9
>"`  
　　在产品计价(work-in-process costing) XaPV94  
　　联产品成本计算(joint products costing) 'o>B'$  
　　生产成本汇总程序(accumulation process of procluction cost) q2:6QM&  
　　制造费用差异(manufacturing expenses variance) !LN?PKJ  
　　实际成本与估计成本(actual cost and estimated cost) h/hmlnOQl  
　　工资费用分配(salary costs allocation) tQYM&6g  
　　成本曲线(cost curve) _1!OlQ  
　　农业生产成本(agriculture production cost) RMWHN:9  
　　原始成本和重置成本(original cost and replacement cost) p/@smke  
　　工程施工成本 !6>~?gNd  
　　直接成本与间接成本(direct cost and indirect cost) G.dTvLv  
　　可控成本(controllable cost) !AfHk|  
　　制造费用分配(manufacturing expenses allocation) ;8{4!S&b  
　　理论成本与应用成本(theory cost and practice cost) G@jZ)2  
　　辅助生产成本分配(auxiliary production cost allocation) )6,=f.%  
　　期间,费用 H{?vbqQ  
　　成本控制程序(procedure of cost control) c?&X?<  
　　成本记录(cost entry, cost recorder cost agenda) ~=RT*>G_  
　　成本计算分批法(job costing method) l &5QZI0I  
　　成本计算分步法 =\wxsL  
　　直接人工成本差异(direct labor variance) V"G*N<q  
　　成本控制方法(cost control method)