[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 1G`5FU  
　　股本 Share capital xF)
 .S@  
　　已归还投资 Investment returned mhIGunK;+  
　　利润分配-其他转入 Profit appropriation - other transfer in :W&klUU"  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve NY?iuWa*g  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve YVRE9  
　　利润分配-提取储备基金 Profit appropriation - reserve fund :/? Op  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Th,]nVsGs~  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4ybOK~z  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit a&[[@1OY  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends }1CO>a<  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve >oy%qLHe~t  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends i-0AcN./p  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares A+Je?3/.  
　　期初未分配利润 Retained earnings, beginning of the year Zq1> M'V;  
　　资本公积-股本溢价 Capital surplus - share premium 7m8:odeF  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve "[A&S!  
　　资本公积-接受现金捐赠 Capital surplus - cash donation T2W^4 )  
　　资本公积-股权投资准备 Capital surplus - investment reserve +A,cdi9z  
　　资本公积-拨款转入 Capital surplus - subsidiary @AG=Eq9<o  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation )tV]h#4  
　　资本公积-其他 Capital surplus - others ZQz;EV!  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve k]& I(VQ"  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )CL/%I,^  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .q]K:}9!\  
　　盈余公积-储备基金 Surplus reserve - reserve fund ]6=opvm  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund uTbMp~cYB  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Q
QHC 1  
　　主营业务收入 Sales z5:3.+M5  
　　主营业务成本 Cost of sales ,h 3,&,  
　　主营业务税金及附加 Sales tax 3kJSz-_M  
　　营业费用 Operating expenses _["97>q  
　　管理费用 General and administrative expenses 8v;T_VN  
　　财务费用 Financial expenses I GcR5/3  
　　投资收益 Investment income mn<ea&  
　　其他业务收入 Other operating income 1d.>?^uE  
　　营业外收入 Non-operating income OK}8BY  
　　补贴收入 Subsidy income !})3Fb  
　　其他业务支出 Other operating expenses Yic'p0< ?V  
　　营业外支出 Non-operating expenses jaux:fU  
　　所得税 Income tax n |,}   
　　直接人工成本差异(direct labor variance) ^
eYJ7&t  
　　直接材料成本差异(direct material variance) Xw^:<Nx:  
　　在产品计价(work-in-process costing) Yu
^}  
　　联产品成本计算(joint products costing) NX+ eig</-  
　　生产成本汇总程序(accumulation process of procluction cost) \v9<L'NP)  
　　制造费用差异(manufacturing expenses variance) oDA'}[/  
　　实际成本与估计成本(actual cost and estimated cost) v#sx9$K T  
　　工资费用分配(salary costs allocation)  93`  
　　成本曲线(cost curve) FUPJ&7+B  
　　农业生产成本(agriculture production cost) >yq
L  
　　原始成本和重置成本(original cost and replacement cost) 7xT<|3 I  
　　工程施工成本 DNM~/Oo  
　　直接成本与间接成本(direct cost and indirect cost) 0Zl1(;hx@  
　　可控成本(controllable cost) RzSN,bLR  
　　制造费用分配(manufacturing expenses allocation) ~Uz|sQ*G  
　　理论成本与应用成本(theory cost and practice cost) 7@VR:~n}k  
　　辅助生产成本分配(auxiliary production cost allocation) w@f_TG"Vt  
　　期间,费用 wA)R7%&  
　　成本控制程序(procedure of cost control) }KkH7XksF  
　　成本记录(cost entry, cost recorder cost agenda) lu.2ZQE
 
　　成本计算分批法(job costing method) UuA=qWC  
　　成本计算分步法 R?\8SdJ  
　　直接人工成本差异(direct labor variance) Vk~}^;`Y  
　　成本控制方法(cost control method)