[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 {G(N vf,K]  
　　股本 Share capital , pMH`  
　　已归还投资 Investment returned fKjUEMRK  
　　利润分配-其他转入 Profit appropriation - other transfer in ;&MI M`&$  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 4l`"P~= 2<  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {8Uk]   
　　利润分配-提取储备基金 Profit appropriation - reserve fund ELqpIXq#  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund nK; c@!~pS  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9_<>#)u5  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Kitx%P`i  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends y{]iwO;  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve n*vzp?+Y  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends '+*{u]\  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Kzz]ZO*3  
　　期初未分配利润 Retained earnings, beginning of the year {t1;icu  
　　资本公积-股本溢价 Capital surplus - share premium uf<nVdC.  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve qZ|>{^a*  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ^YwTO/Q|  
　　资本公积-股权投资准备 Capital surplus - investment reserve tp3]?@0  
　　资本公积-拨款转入 Capital surplus - subsidiary BA t0YE`-,  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation K|g+Wt^tQ  
　　资本公积-其他 Capital surplus - others UjrML  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve sGs_w:Hn  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \c.MIDp"  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve A9L {c!|-  
　　盈余公积-储备基金 Surplus reserve - reserve fund 7lYiufg  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund I#U"DwM  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment XlGDv*d:#d  
　　主营业务收入 Sales SWrP0Qjc  
　　主营业务成本 Cost of sales POtwT">z  
　　主营业务税金及附加 Sales tax @XRN#_{  
　　营业费用 Operating expenses }4A $j{\  
　　管理费用 General and administrative expenses smTPca)7s  
　　财务费用 Financial expenses /a:sWmxMT  
　　投资收益 Investment income a-<&(jV  
　　其他业务收入 Other operating income B8sc;Z.  
　　营业外收入 Non-operating income 9C2 DW,?  
　　补贴收入 Subsidy income 1 /dy@'  
　　其他业务支出 Other operating expenses bw& U[|A0%  
　　营业外支出 Non-operating expenses _Nmc1azS  
　　所得税 Income tax 1so9w89  
　　直接人工成本差异(direct labor variance) ueD_<KjE=  
　　直接材料成本差异(direct material variance) zEYT,l  
　　在产品计价(work-in-process costing) ?z
$^4u3  
　　联产品成本计算(joint products costing) >wOqV!0<  
　　生产成本汇总程序(accumulation process of procluction cost) MhXJ /bup  
　　制造费用差异(manufacturing expenses variance) ym~  
　　实际成本与估计成本(actual cost and estimated cost) ]= nM|e  
　　工资费用分配(salary costs allocation) 6)_svtg  
　　成本曲线(cost curve) PBo;lg`  
　　农业生产成本(agriculture production cost) "g=g' W#  
　　原始成本和重置成本(original cost and replacement cost) "ke>O'   
　　工程施工成本 oPCtLz}z  
　　直接成本与间接成本(direct cost and indirect cost) h~R= ?%H[  
　　可控成本(controllable cost) U3U DA  
　　制造费用分配(manufacturing expenses allocation) 6mAaFDI,R  
　　理论成本与应用成本(theory cost and practice cost) g4-UBDtYt  
　　辅助生产成本分配(auxiliary production cost allocation) PUJkC  
　　期间,费用 YLVZ]fN=>  
　　成本控制程序(procedure of cost control) Zj]jE%AT  
　　成本记录(cost entry, cost recorder cost agenda) eNEMyv5{w4  
　　成本计算分批法(job costing method) #Z)8
,N  
　　成本计算分步法 NplWF\5y  
　　直接人工成本差异(direct labor variance) y/(60H,{{  
　　成本控制方法(cost control method)