[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 jf=90eJc  
　　股本 Share capital `bNLmTS  
　　已归还投资 Investment returned U;Yw\&R,  
　　利润分配-其他转入 Profit appropriation - other transfer in k.%FGn'fR  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |#22pq?RP  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve lt{"N'Gw6  
　　利润分配-提取储备基金 Profit appropriation - reserve fund v;Rm42k  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund y6>fK@K~  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7fW$jiw  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit fLuOxYQbf  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;Hu`BFXyD  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Rab7Y,AA  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends t#nRa Pzp  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares \*30E<;C_  
　　期初未分配利润 Retained earnings, beginning of the year  YS>VQl  
　　资本公积-股本溢价 Capital surplus - share premium BHS8MV L@  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve jB\Knxm v  
　　资本公积-接受现金捐赠 Capital surplus - cash donation s<8|_Dt  
　　资本公积-股权投资准备 Capital surplus - investment reserve GAlM:>  
　　资本公积-拨款转入 Capital surplus - subsidiary Ots]y  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation C=DC g  
　　资本公积-其他 Capital surplus - others mzn#4;m$  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |p*s:*TJp  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |N5|B Q(y$  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve xepp."
O  
　　盈余公积-储备基金 Surplus reserve - reserve fund +QEiY~i  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund x#'v}(v  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment bDV/$@p  
　　主营业务收入 Sales #!w7E,UBi  
　　主营业务成本 Cost of sales (q=),3/<pU  
　　主营业务税金及附加 Sales tax wU&vkb)k  
　　营业费用 Operating expenses }IV=qW,  
　　管理费用 General and administrative expenses &xS] ;Fr  
　　财务费用 Financial expenses !InC8+be  
　　投资收益 Investment income rf =Wq_  
　　其他业务收入 Other operating income t0)XdIl8  
　　营业外收入 Non-operating income xDn#=%~+x  
　　补贴收入 Subsidy income R(#ZaFuo[  
　　其他业务支出 Other operating expenses +3r4GEa Z  
　　营业外支出 Non-operating expenses {0\9HI@  
　　所得税 Income tax G4J)o?:m@  
　　直接人工成本差异(direct labor variance) +{s -Fg  
　　直接材料成本差异(direct material variance) )_1;mc8B  
　　在产品计价(work-in-process costing) w+a5/i@  
　　联产品成本计算(joint products costing) #/HZ[Vw  
　　生产成本汇总程序(accumulation process of procluction cost) M*D@zb0ia  
　　制造费用差异(manufacturing expenses variance) %,e,KcP'  
　　实际成本与估计成本(actual cost and estimated cost) `q Ryh}Ax"  
　　工资费用分配(salary costs allocation) PcjeuJZ  
　　成本曲线(cost curve) 9FPqd8(]*V  
　　农业生产成本(agriculture production cost) g |H  
　　原始成本和重置成本(original cost and replacement cost) (-`PO]e48  
　　工程施工成本 ZrB(!L~7  
　　直接成本与间接成本(direct cost and indirect cost) 8U}+9  
　　可控成本(controllable cost) { SDnVV  
　　制造费用分配(manufacturing expenses allocation) VP<LY/'f  
　　理论成本与应用成本(theory cost and practice cost) z[K)0@8 6  
　　辅助生产成本分配(auxiliary production cost allocation) , K:d/  
　　期间,费用 A4Q{(z-?  
　　成本控制程序(procedure of cost control) |;&I$'i  
　　成本记录(cost entry, cost recorder cost agenda) j8aH*K-l{  
　　成本计算分批法(job costing method) /:"^,i\t  
　　成本计算分步法 <p-@XzyE  
　　直接人工成本差异(direct labor variance) .1z=VLKF'  
　　成本控制方法(cost control method)