[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 qMVuFwPhi  
　　股本 Share capital q MrM^ ~  
　　已归还投资 Investment returned G!sfp}qW  
　　利润分配-其他转入 Profit appropriation - other transfer in anpKWa  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve d WkQ NFKF  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -.? @f tY  
　　利润分配-提取储备基金 Profit appropriation - reserve fund IMbF]6%p(  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund '}(>s%~  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund  )uOtQ0  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit >Rt:8uurAG  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends h M7 SGEV  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve >'q]ypA1  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends '+{yg+#/wV  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares y*X.DS 1(w  
　　期初未分配利润 Retained earnings, beginning of the year EGqu-WBS  
　　资本公积-股本溢价 Capital surplus - share premium 2bTS,N/>  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve kP[fhOpn  
　　资本公积-接受现金捐赠 Capital surplus - cash donation %i3[x.M  
　　资本公积-股权投资准备 Capital surplus - investment reserve N}%AUm/L  
　　资本公积-拨款转入 Capital surplus - subsidiary Z]Udx  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation )e
'F[  
　　资本公积-其他 Capital surplus - others %G2g @2  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [<U=)!Swg  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $8U$.~v  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve b3[[ Ah-  
　　盈余公积-储备基金 Surplus reserve - reserve fund oY0b8=[  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund nlhv  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment KzV|::S^  
　　主营业务收入 Sales AN:s%w2  
　　主营业务成本 Cost of sales UW8yu.`?  
　　主营业务税金及附加 Sales tax :Ob^b3<t  
　　营业费用 Operating expenses O>hh  
　　管理费用 General and administrative expenses IFew3!{\  
　　财务费用 Financial expenses E_A 5KLP  
　　投资收益 Investment income aWRi`poZT
 
　　其他业务收入 Other operating income /D^ g
"  
　　营业外收入 Non-operating income 5lD`qY  
　　补贴收入 Subsidy income \.ie
jB  
　　其他业务支出 Other operating expenses oqh@(<%  
　　营业外支出 Non-operating expenses 7K.],eo0  
　　所得税 Income tax 7J5jf231  
　　直接人工成本差异(direct labor variance) QnBWZUI  
　　直接材料成本差异(direct material variance) iOhX\@&  
　　在产品计价(work-in-process costing) xLFMC?I  
　　联产品成本计算(joint products costing) tzd!r7  
　　生产成本汇总程序(accumulation process of procluction cost) ZDzG8E0Sq  
　　制造费用差异(manufacturing expenses variance) SC%HHu\l  
　　实际成本与估计成本(actual cost and estimated cost) w=!xTA  
　　工资费用分配(salary costs allocation) ./3/3&6  
　　成本曲线(cost curve) r
`sKe &  
　　农业生产成本(agriculture production cost) ~Azj 
Y8  
　　原始成本和重置成本(original cost and replacement cost) s 7wA3|9  
　　工程施工成本 Q%q;=a  
　　直接成本与间接成本(direct cost and indirect cost) G7`m
K}J7  
　　可控成本(controllable cost) :}fA98S  
　　制造费用分配(manufacturing expenses allocation) YU6|/ <8  
　　理论成本与应用成本(theory cost and practice cost) V*O[8s%5v  
　　辅助生产成本分配(auxiliary production cost allocation) zQ,M795@EA  
　　期间,费用 U_'M9g{,<  
　　成本控制程序(procedure of cost control) }jC^&%|  
　　成本记录(cost entry, cost recorder cost agenda) jf1GYwuW*  
　　成本计算分批法(job costing method) DeW{#c6  
　　成本计算分步法 7_Te-i  
　　直接人工成本差异(direct labor variance) vs+aUT C\  
　　成本控制方法(cost control method)