[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 @Z$fEG)9  
　　股本 Share capital h\#4[/  
　　已归还投资 Investment returned 3@eI?(N  
　　利润分配-其他转入 Profit appropriation - other transfer in P[H`]q|  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve W!8$:Ih_Z  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve .Sw4{m[g  
　　利润分配-提取储备基金 Profit appropriation - reserve fund k(>J?\iNW  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund u]B b^[  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund H"
pY
j  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit o>]w76A^(  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends w0js_P-uv  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve D.AiqO<z  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends P >0S ZP  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $(J)F-DB i  
　　期初未分配利润 Retained earnings, beginning of the year ~O./A-l  
　　资本公积-股本溢价 Capital surplus - share premium aAoAjVNkK  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Gg6cjc=dC  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ~:!&}e5  
　　资本公积-股权投资准备 Capital surplus - investment reserve |OF3J,q  
　　资本公积-拨款转入 Capital surplus - subsidiary 3H"F~_H  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation b,HXD~=  
　　资本公积-其他 Capital surplus - others N
p9Pae'  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /mE:2K]C  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 25, [<Ao  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve BI#(L={5  
　　盈余公积-储备基金 Surplus reserve - reserve fund S#+ _HFUK{  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund _jkJw2+s\  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment N]c:8dOj  
　　主营业务收入 Sales Jz;`L3m  
　　主营业务成本 Cost of sales aM[fag$c  
　　主营业务税金及附加 Sales tax E.VEW;=  
　　营业费用 Operating expenses AsZyPybq  
　　管理费用 General and administrative expenses Z#%77!3  
　　财务费用 Financial expenses jAt65a  
　　投资收益 Investment income 0\$Lnwp_  
　　其他业务收入 Other operating income mn<ea&  
　　营业外收入 Non-operating income 1d.>?^uE  
　　补贴收入 Subsidy income OK}8BY  
　　其他业务支出 Other operating expenses E h_[8:dK  
　　营业外支出 Non-operating expenses i3Nt?FSN  
　　所得税 Income tax dnPr2oI?I  
　　直接人工成本差异(direct labor variance) 4P24ySy9F  
　　直接材料成本差异(direct material variance) Xw^:<Nx:  
　　在产品计价(work-in-process costing) Z[j-.,Qu  
　　联产品成本计算(joint products costing) hU2N{Ac  
　　生产成本汇总程序(accumulation process of procluction cost) +fIyeX  
　　制造费用差异(manufacturing expenses variance) A,ao2)  
　　实际成本与估计成本(actual cost and estimated cost) f; ycQc@f  
　　工资费用分配(salary costs allocation) wVs |mG"  
　　成本曲线(cost curve) z#&qWO  
　　农业生产成本(agriculture production cost) ~u-`L+G"6  
　　原始成本和重置成本(original cost and replacement cost) |om3* ]7  
　　工程施工成本 LyXABQ]  
　　直接成本与间接成本(direct cost and indirect cost) ':] w  
　　可控成本(controllable cost) /%N~$ &wW  
　　制造费用分配(manufacturing expenses allocation) m7mC 7x  
　　理论成本与应用成本(theory cost and practice cost) -3b0;L&4>x  
　　辅助生产成本分配(auxiliary production cost allocation) ==j39  
　　期间,费用 {la^useg[  
　　成本控制程序(procedure of cost control) t!Av[K  
　　成本记录(cost entry, cost recorder cost agenda) Nb{oH+$b  
　　成本计算分批法(job costing method) Wq
U$cQD"  
　　成本计算分步法 cKy%0oTla  
　　直接人工成本差异(direct labor variance) 1$2Rs-J  
　　成本控制方法(cost control method)