[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 !-JvVdM;(  
　　股本 Share capital (7"CYAe:;  
　　已归还投资 Investment returned .OlPVMFt  
　　利润分配-其他转入 Profit appropriation - other transfer in DyUS^iz~o  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ZsP>CELm@  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _C,9c7K4  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 5>VX]nE3!  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {r#uD5NJ/  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,@zw  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit kR8,E6Up  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends p&
Kfy~  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 9&Z+K'$=  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends z0|-OCmL  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares R.YUU XT  
　　期初未分配利润 Retained earnings, beginning of the year &_\;p-1:  
　　资本公积-股本溢价 Capital surplus - share premium C;_00EQ=  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ({cWb:+r  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Bc'Mj=>;  
　　资本公积-股权投资准备 Capital surplus - investment reserve bicbCC6kC  
　　资本公积-拨款转入 Capital surplus - subsidiary R%`fd *g  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation #wsi><7   
　　资本公积-其他 Capital surplus - others eZ 7Atuv  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve tY#Zl 54~{  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 02-% B~oP  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve vTC{  
　　盈余公积-储备基金 Surplus reserve - reserve fund _.I58r  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund $h5QLN   
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment =o'g5Be<F  
　　主营业务收入 Sales 8=g~+<A  
　　主营业务成本 Cost of sales & s:\tL  
　　主营业务税金及附加 Sales tax @S6@pMo,  
　　营业费用 Operating expenses C* 0ZF  
　　管理费用 General and administrative expenses uXb}oUC  
　　财务费用 Financial expenses ~Q}!4LH  
　　投资收益 Investment income A.~wgJDO  
　　其他业务收入 Other operating income a;\a>N4  
　　营业外收入 Non-operating income apnpy\in  
　　补贴收入 Subsidy income Y&bO[(>1  
　　其他业务支出 Other operating expenses 2#s8Dxt  
　　营业外支出 Non-operating expenses s}bLA>~Ta  
　　所得税 Income tax $lAdh  
　　直接人工成本差异(direct labor variance) d ]jF0Wx*  
　　直接材料成本差异(direct material variance)  pQ7<\8s*  
　　在产品计价(work-in-process costing) SH O&:2  
　　联产品成本计算(joint products costing) FRXaPod  
　　生产成本汇总程序(accumulation process of procluction cost) w}e_17A  
　　制造费用差异(manufacturing expenses variance) PzustC|  
　　实际成本与估计成本(actual cost and estimated cost) FU;a {irB  
　　工资费用分配(salary costs allocation) CZ =]0zB  
　　成本曲线(cost curve) \C{Zqo,  
　　农业生产成本(agriculture production cost) :SY,;..3e  
　　原始成本和重置成本(original cost and replacement cost) ^oNcZK>  
　　工程施工成本 vI:_bkii  
　　直接成本与间接成本(direct cost and indirect cost) b*4aUpW  
　　可控成本(controllable cost) +-|}<mq  
　　制造费用分配(manufacturing expenses allocation) j]aIJbi  
　　理论成本与应用成本(theory cost and practice cost) QP>F *A  
　　辅助生产成本分配(auxiliary production cost allocation) d<E2=WVB6  
　　期间,费用 5Fbb5`(  
　　成本控制程序(procedure of cost control) A=70
UL  
　　成本记录(cost entry, cost recorder cost agenda) N,:G5Wx
W  
　　成本计算分批法(job costing method) B9H.8+~(  
　　成本计算分步法 8G3.bi'q  
　　直接人工成本差异(direct labor variance) "~Zdv}^xS  
　　成本控制方法(cost control method)