[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 Mrly(*!U"@  
　　股本 Share capital I=c}6  
　　已归还投资 Investment returned +6;1.5Tc  
　　利润分配-其他转入 Profit appropriation - other transfer in SLjSNuOP  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [eLU}4v{  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2
e9lk$  
　　利润分配-提取储备基金 Profit appropriation - reserve fund
ud$*/ )/  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund f}ES8Hh[  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 8-geBlCE,  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 
V6a+VfH  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends "8*5!an u-  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve E%e2$KfD  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends zi?G wh ~  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares bPMkBm  
　　期初未分配利润 Retained earnings, beginning of the year %$ ^eY'-'  
　　资本公积-股本溢价 Capital surplus - share premium 4<<T#oW.:G  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve v[!ZRwk4w3  
　　资本公积-接受现金捐赠 Capital surplus - cash donation !wr2OxK*  
　　资本公积-股权投资准备 Capital surplus - investment reserve i}e4P>ADD  
　　资本公积-拨款转入 Capital surplus - subsidiary %Q.|qyq  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation .?dYY;P  
　　资本公积-其他 Capital surplus - others q6AL}9]9  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Br}0dha3E  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve m-AW}1:\f  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =&x u"V  
　　盈余公积-储备基金 Surplus reserve - reserve fund e;r?g67  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund "jA?s9  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment QQW]j;'~  
　　主营业务收入 Sales *'\xlsp#  
　　主营业务成本 Cost of sales jImw_Q  
　　主营业务税金及附加 Sales tax K['Gp>l  
　　营业费用 Operating expenses b6ui&Y8z  
　　管理费用 General and administrative expenses 9 =zZ,dg  
　　财务费用 Financial expenses y%@C-:
 
　　投资收益 Investment income p)YI8nW  
　　其他业务收入 Other operating income V}po  
　　营业外收入 Non-operating income P{[@t_  
　　补贴收入 Subsidy income $I4:g.gKpG  
　　其他业务支出 Other operating expenses mj|TWDcj+  
　　营业外支出 Non-operating expenses Q/y"W,H#  
　　所得税 Income tax =DLVWz/<  
　　直接人工成本差异(direct labor variance) ZO\x|E!b  
　　直接材料成本差异(direct material variance) pGT?=/=*  
　　在产品计价(work-in-process costing) "Wn8}T*  
　　联产品成本计算(joint products costing) BaXf=RsZ  
　　生产成本汇总程序(accumulation process of procluction cost) g$9EI\a  
　　制造费用差异(manufacturing expenses variance) x/,(G~  
　　实际成本与估计成本(actual cost and estimated cost) |N%#;7  
　　工资费用分配(salary costs allocation) @zq]vX-A_  
　　成本曲线(cost curve) m={TBV,L  
　　农业生产成本(agriculture production cost) DQyy">]Mh  
　　原始成本和重置成本(original cost and replacement cost) WLA LXJ7  
　　工程施工成本 1<$z-y'  
　　直接成本与间接成本(direct cost and indirect cost) o@@, }  
　　可控成本(controllable cost) a@s@E  
　　制造费用分配(manufacturing expenses allocation) M)Z3q  
　　理论成本与应用成本(theory cost and practice cost) D{G~7P\.  
　　辅助生产成本分配(auxiliary production cost allocation) a~Nh6 x  
　　期间,费用 x)OJ?
l  
　　成本控制程序(procedure of cost control) o@W:PmKW  
　　成本记录(cost entry, cost recorder cost agenda) l2 mO{'|C  
　　成本计算分批法(job costing method) CI+@GXY  
　　成本计算分步法 &8M^E/#.^;  
　　直接人工成本差异(direct labor variance) [
a!*m<  
　　成本控制方法(cost control method)