[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 G32_FQ$b  
　　股本 Share capital 6NKF'zh  
　　已归还投资 Investment returned ~)!VV)  
　　利润分配-其他转入 Profit appropriation - other transfer in 9/QS0  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve c; d" XiA  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve o[H\{a>  
　　利润分配-提取储备基金 Profit appropriation - reserve fund :=B[yD!  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund m4\g o  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund kOzt"t&  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 8ST~$!z$  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends FrgV@4'2G  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 
_.hIv8V  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends z'v9j_\  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (T`q++  
　　期初未分配利润 Retained earnings, beginning of the year iPJ 9Gh7  
　　资本公积-股本溢价 Capital surplus - share premium f#2#g%x  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve G:){^Z?  
　　资本公积-接受现金捐赠 Capital surplus - cash donation PH{c,  
　　资本公积-股权投资准备 Capital surplus - investment reserve Ny[s+2?  
　　资本公积-拨款转入 Capital surplus - subsidiary 4I+.^7d  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation N)Qlkz$X  
　　资本公积-其他 Capital surplus - others ?RqTbT@~  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve T=Ol`?5  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve X$ejy/+.  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve orK+B4  
　　盈余公积-储备基金 Surplus reserve - reserve fund S@;&U1@h  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund cKSfqqPm$"  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ?\l!]vu*  
　　主营业务收入 Sales -y9Pn>~V  
　　主营业务成本 Cost of sales )OS>9 kFH  
　　主营业务税金及附加 Sales tax W=!F8g |Qz  
　　营业费用 Operating expenses </2,2AV4q*  
　　管理费用 General and administrative expenses SIJ# ?0,  
　　财务费用 Financial expenses ``/y=k/au  
　　投资收益 Investment income }b<87#Nb9R  
　　其他业务收入 Other operating income 1@s^$fvW  
　　营业外收入 Non-operating income p}cd}@cQ6  
　　补贴收入 Subsidy income 6Eij>{v  
　　其他业务支出 Other operating expenses D'Jm!Ap  
　　营业外支出 Non-operating expenses = ulr_i%Xs  
　　所得税 Income tax s n=zh1 A  
　　直接人工成本差异(direct labor variance) #.RG1-L  
　　直接材料成本差异(direct material variance) S]Sp Z8  
　　在产品计价(work-in-process costing) | 3hT{  
　　联产品成本计算(joint products costing) P((S2"D<4  
　　生产成本汇总程序(accumulation process of procluction cost) V%VrAi.  
　　制造费用差异(manufacturing expenses variance) h,Y{t?Of  
　　实际成本与估计成本(actual cost and estimated cost) ?T$*5 d  
　　工资费用分配(salary costs allocation) m7weR>aS4  
　　成本曲线(cost curve) ]wJ}-#Kx  
　　农业生产成本(agriculture production cost) oR!n b m  
　　原始成本和重置成本(original cost and replacement cost) ze-TBh/  
　　工程施工成本 s,{RP0|  
　　直接成本与间接成本(direct cost and indirect cost) {-:4O\/  
　　可控成本(controllable cost) V 7Vbl?*n  
　　制造费用分配(manufacturing expenses allocation) iDyMWlV  
　　理论成本与应用成本(theory cost and practice cost) )ylv(qgV  
　　辅助生产成本分配(auxiliary production cost allocation) ~m009  
　　期间,费用 OcyiL)tv5  
　　成本控制程序(procedure of cost control) !- Cs?  
　　成本记录(cost entry, cost recorder cost agenda) !4DGP28  
　　成本计算分批法(job costing method) 1 P(&GYc  
　　成本计算分步法  3J'Bm"  
　　直接人工成本差异(direct labor variance) ,'/HcF?yf  
　　成本控制方法(cost control method)