[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=54uCv Q  
　　股本 Share capital =~s+<9c]  
　　已归还投资 Investment returned o(}%b8 K  
　　利润分配-其他转入 Profit appropriation - other transfer in t=eI*M+>h  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve f0@*>  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Sa)sDf1+`  
　　利润分配-提取储备基金 Profit appropriation - reserve fund {$t*XTY6R  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund FzOWM7+\  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,e|"p[z~T  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ~jJ.E_i  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends X<_HQ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &g}P)xr  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %4` U' j  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares U6|T<bsOl  
　　期初未分配利润 Retained earnings, beginning of the year %qsl<
_&  
　　资本公积-股本溢价 Capital surplus - share premium 6wT ])84  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve C@;e
<  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ;4dFL\KU  
　　资本公积-股权投资准备 Capital surplus - investment reserve kE6/
d,
 
　　资本公积-拨款转入 Capital surplus - subsidiary h#Rza-?"\  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation .[eC w  
　　资本公积-其他 Capital surplus - others m|B)A"Sm  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve J  e|  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve k|>yFc  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ";Cf@}i>  
　　盈余公积-储备基金 Surplus reserve - reserve fund AEM;ZQU  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund S;t`C~l
\  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment vaQsG6q[  
　　主营业务收入 Sales 3 ;"[WOv  
　　主营业务成本 Cost of sales h$sOJs~6h  
　　主营业务税金及附加 Sales tax k8J zey]X  
　　营业费用 Operating expenses zqt%x?l  
　　管理费用 General and administrative expenses 2Y9u9;ah  
　　财务费用 Financial expenses u,:hT] ~+  
　　投资收益 Investment income y5c\\e  
　　其他业务收入 Other operating income oR8'^G0<  
　　营业外收入 Non-operating income T
H
y?Y  
　　补贴收入 Subsidy income o=!_.lDF:  
　　其他业务支出 Other operating expenses E;`^`T40  
　　营业外支出 Non-operating expenses fp(zd;BSQ  
　　所得税 Income tax 2::YR?  
　　直接人工成本差异(direct labor variance) hMz)l\0  
　　直接材料成本差异(direct material variance) QoUdTIIL  
　　在产品计价(work-in-process costing) g/68& M  
　　联产品成本计算(joint products costing) z3 ^_C`(F  
　　生产成本汇总程序(accumulation process of procluction cost)  %nUN  
　　制造费用差异(manufacturing expenses variance) bxwwYSS  
　　实际成本与估计成本(actual cost and estimated cost) cGm?F,/`  
　　工资费用分配(salary costs allocation) `#<UsU,~Lu  
　　成本曲线(cost curve) czT2f  
　　农业生产成本(agriculture production cost) }&L%c>  
　　原始成本和重置成本(original cost and replacement cost) 9fs-|E[5  
　　工程施工成本 2[=3-1c  
　　直接成本与间接成本(direct cost and indirect cost) u{HO6s\S  
　　可控成本(controllable cost) ZXo;E  
　　制造费用分配(manufacturing expenses allocation) >}+R+''nR  
　　理论成本与应用成本(theory cost and practice cost) *pD|N  
　　辅助生产成本分配(auxiliary production cost allocation) N3lz-vP-  
　　期间,费用 yFeFI@Hp 3  
　　成本控制程序(procedure of cost control) SmDNN^GR  
　　成本记录(cost entry, cost recorder cost agenda) :_xfi9L~W0  
　　成本计算分批法(job costing method) IS!OO<  
　　成本计算分步法 ZDL1H3 ;R  
　　直接人工成本差异(direct labor variance) vm;%713#1  
　　成本控制方法(cost control method)