[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 Q"D%
xY  
　　股本 Share capital ?YA5g' l  
　　已归还投资 Investment returned !1{kG%B=  
　　利润分配-其他转入 Profit appropriation - other transfer in !vwx0  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 'boAv%1_sa  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ufc_m 4PN  
　　利润分配-提取储备基金 Profit appropriation - reserve fund M\w%c5  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \-scGemH  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `mo>~c7  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit "PtOe[Xk  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends f^D4a
EU  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve  6( ~DS9  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Xw<5VIAHm;  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares o<f|jGY0  
　　期初未分配利润 Retained earnings, beginning of the year H>Ws)aCq  
　　资本公积-股本溢价 Capital surplus - share premium KRN{Ath.  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve h 1`yW#%  
　　资本公积-接受现金捐赠 Capital surplus - cash donation QU%'z/dip  
　　资本公积-股权投资准备 Capital surplus - investment reserve > qDHb'  
　　资本公积-拨款转入 Capital surplus - subsidiary %n< .)R  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation -7\6j#;l  
　　资本公积-其他 Capital surplus - others @ZFU< e$!  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .0H!B#9  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve g$eZT{{W  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve F?!  
　　盈余公积-储备基金 Surplus reserve - reserve fund 4}>1I}!k  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund wG2-,\:  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment S&w(H'4N  
　　主营业务收入 Sales "RG #e+  
　　主营业务成本 Cost of sales BH$+{rZ8t  
　　主营业务税金及附加 Sales tax z6 A`/ jF}  
　　营业费用 Operating expenses Ze>Pg.k+  
　　管理费用 General and administrative expenses ukH?O)0O  
　　财务费用 Financial expenses ;rJ  
　　投资收益 Investment income |Je+y;P7  
　　其他业务收入 Other operating income q=|0lZ$`V_  
　　营业外收入 Non-operating income 9e xHR&>{  
　　补贴收入 Subsidy income Hz] p]  
　　其他业务支出 Other operating expenses KJ LK]lf}d  
　　营业外支出 Non-operating expenses VtJy0OGcRP  
　　所得税 Income tax A1u|L^  
　　直接人工成本差异(direct labor variance) W2([vRT  
　　直接材料成本差异(direct material variance) Vy:MK9U2  
　　在产品计价(work-in-process costing) 6"UL+$k  
　　联产品成本计算(joint products costing) fqgm`4>  
　　生产成本汇总程序(accumulation process of procluction cost) oL69w1  
　　制造费用差异(manufacturing expenses variance) g :Z, ab4  
　　实际成本与估计成本(actual cost and estimated cost) NA`E
G,2  
　　工资费用分配(salary costs allocation) /^>yDGT,0  
　　成本曲线(cost curve) !1M=9 ~$!  
　　农业生产成本(agriculture production cost) T2$V5RyX  
　　原始成本和重置成本(original cost and replacement cost) $3
C$])k  
　　工程施工成本 I$7TnMug  
　　直接成本与间接成本(direct cost and indirect cost) :/ yR  
　　可控成本(controllable cost) >5|;8v-r  
　　制造费用分配(manufacturing expenses allocation) ~"ij,Op,3  
　　理论成本与应用成本(theory cost and practice cost) al3[Ph5G  
　　辅助生产成本分配(auxiliary production cost allocation) +^6v%z  
　　期间,费用 .$,.w__m~  
　　成本控制程序(procedure of cost control) |UO&18Y7-  
　　成本记录(cost entry, cost recorder cost agenda) Hx]{'?  
　　成本计算分批法(job costing method) ,UD,)ZPf[  
　　成本计算分步法 b@&ydgmaQ  
　　直接人工成本差异(direct labor variance) {lhdropd  
　　成本控制方法(cost control method)