[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 L} "b p  
　　股本 Share capital #;[0:j U0  
　　已归还投资 Investment returned #w3J+U 6r  
　　利润分配-其他转入 Profit appropriation - other transfer in <Umr2Vw-  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ..kFn!5(g  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve [D+,I1u2h  
　　利润分配-提取储备基金 Profit appropriation - reserve fund : *XAQb0  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund x2sKj"2?@  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund [Tl66Eyl  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit <+-=j  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends r+d+gO.  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve y/E:6w  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends OxPl0-]t  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "O'c.v?{x  
　　期初未分配利润 Retained earnings, beginning of the year k`;d_eW  
　　资本公积-股本溢价 Capital surplus - share premium K {kd:pr  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^TD%l8o6  
　　资本公积-接受现金捐赠 Capital surplus - cash donation UEx13!iFo  
　　资本公积-股权投资准备 Capital surplus - investment reserve Y7zs)W8xTT  
　　资本公积-拨款转入 Capital surplus - subsidiary #mU<]O  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Z($i+L%.  
　　资本公积-其他 Capital surplus - others GM8Q#vc  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 1c{m rsB  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve k'_f?_PBu  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve b}DC|?~M  
　　盈余公积-储备基金 Surplus reserve - reserve fund x`c7*q%  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund zYP6m3n  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment dk^j v +  
　　主营业务收入 Sales 
soLW'8  
　　主营业务成本 Cost of sales Ab]tLz|Z  
　　主营业务税金及附加 Sales tax Y=4 7se=h"  
　　营业费用 Operating expenses kia[d984w  
　　管理费用 General and administrative expenses -uxU[E  
　　财务费用 Financial expenses Zf1 uK(6X  
　　投资收益 Investment income pSbtm74  
　　其他业务收入 Other operating income 7H09\g&  
　　营业外收入 Non-operating income tfe]=_U  
　　补贴收入 Subsidy income 2WDe34   
　　其他业务支出 Other operating expenses ^r-d.1  
　　营业外支出 Non-operating expenses X0iy  
　　所得税 Income tax B~E">}=!  
　　直接人工成本差异(direct labor variance) O\ _ro.  
　　直接材料成本差异(direct material variance) Vz$ xV!  
　　在产品计价(work-in-process costing) '#yqw%  
　　联产品成本计算(joint products costing) z"T+J?V/  
　　生产成本汇总程序(accumulation process of procluction cost) SswcO9JCX3  
　　制造费用差异(manufacturing expenses variance) ;<q2  
　　实际成本与估计成本(actual cost and estimated cost) 1)^\R(l  
　　工资费用分配(salary costs allocation) ?Wz2J3A.2t  
　　成本曲线(cost curve) 6}m`_d?  
　　农业生产成本(agriculture production cost) yuy\T(7BN  
　　原始成本和重置成本(original cost and replacement cost) .;Mb4" 7=  
　　工程施工成本 ]E-3/r$_cO  
　　直接成本与间接成本(direct cost and indirect cost) Y<|JhqOXK  
　　可控成本(controllable cost) mZ2CGOR  
　　制造费用分配(manufacturing expenses allocation) 5
q*s_acQ  
　　理论成本与应用成本(theory cost and practice cost) [.^ol6  
　　辅助生产成本分配(auxiliary production cost allocation) umWs8-'Uw  
　　期间,费用 %VFoK
-a  
　　成本控制程序(procedure of cost control) Ovc 9x\N  
　　成本记录(cost entry, cost recorder cost agenda) ^utOVi  
　　成本计算分批法(job costing method) QmjE\TcK/  
　　成本计算分步法 {?`7D:]`^  
　　直接人工成本差异(direct labor variance) o5p{ O>D[z  
　　成本控制方法(cost control method)