[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 GG>53}7{  
　　股本 Share capital 5Lc@=,/0  
　　已归还投资 Investment returned dQIF'==6  
　　利润分配-其他转入 Profit appropriation - other transfer in zY\u" '4  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :Ob4WU  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve neu+h6 #H  
　　利润分配-提取储备基金 Profit appropriation - reserve fund @2"3RmYLo  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund TQO|C?  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund AVjRhe  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit =Lkn   
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 1K3XNHF  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4|_xz;i  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends "m^gCN}c  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >Y4^<!\
v  
　　期初未分配利润 Retained earnings, beginning of the year $E Y[CA E  
　　资本公积-股本溢价 Capital surplus - share premium Mk#r_:[BS  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }T.>p#z  
　　资本公积-接受现金捐赠 Capital surplus - cash donation E?+~S M1~  
　　资本公积-股权投资准备 Capital surplus - investment reserve T2rwK2  
　　资本公积-拨款转入 Capital surplus - subsidiary :.AC%'S  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation "&SE!3*m`I  
　　资本公积-其他 Capital surplus - others ^*l dsc  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \9,lMK[b  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?M'CTz}<\  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve K7C <}y  
　　盈余公积-储备基金 Surplus reserve - reserve fund !y_L~81?  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2j420
2  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment /ZiMD;4@ y  
　　主营业务收入 Sales 5*2hTM!  
　　主营业务成本 Cost of sales ^ q ba<#e  
　　主营业务税金及附加 Sales tax s;P _LaIp)  
　　营业费用 Operating expenses >A D!)&c  
　　管理费用 General and administrative expenses o%+ w:u.  
　　财务费用 Financial expenses UZt3U a&J  
　　投资收益 Investment income  Fw[1Aa#  
　　其他业务收入 Other operating income  iyCH)
MA  
　　营业外收入 Non-operating income x(u.(:V  
　　补贴收入 Subsidy income {G=>WAXo  
　　其他业务支出 Other operating expenses N_:!uR  
　　营业外支出 Non-operating expenses >AV
9 K  
　　所得税 Income tax HAE$Np|>a  
　　直接人工成本差异(direct labor variance) GjEV]hqR  
　　直接材料成本差异(direct material variance) =55)|$hgD  
　　在产品计价(work-in-process costing) a`yCPnB(  
　　联产品成本计算(joint products costing) qDGx(d  
　　生产成本汇总程序(accumulation process of procluction cost) MMjewG
xe  
　　制造费用差异(manufacturing expenses variance) NUiv"tAY  
　　实际成本与估计成本(actual cost and estimated cost) JGq9RB]D$  
　　工资费用分配(salary costs allocation) ,+BFpN'  
　　成本曲线(cost curve) "8a V~]~Dj  
　　农业生产成本(agriculture production cost) T#rUbi>""  
　　原始成本和重置成本(original cost and replacement cost) O(evlci  
　　工程施工成本 Wp =
]YO  
　　直接成本与间接成本(direct cost and indirect cost) [i~@X2:Al  
　　可控成本(controllable cost) dj0 84q7  
　　制造费用分配(manufacturing expenses allocation) sifj mNP  
　　理论成本与应用成本(theory cost and practice cost) YH^U"\}i  
　　辅助生产成本分配(auxiliary production cost allocation) ?_{{iil  
　　期间,费用 7mnO60Z8N  
　　成本控制程序(procedure of cost control) }c8et'HYf  
　　成本记录(cost entry, cost recorder cost agenda) 6@0?~  
　　成本计算分批法(job costing method) |C./gdq  
　　成本计算分步法 w@P86'< v  
　　直接人工成本差异(direct labor variance) oSY JXs  
　　成本控制方法(cost control method)