[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 hP26Bb1  
　　股本 Share capital v9+1[Y";  
　　已归还投资 Investment returned 2mVLR;s{_  
　　利润分配-其他转入 Profit appropriation - other transfer in
d&5GkD.P  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0q:g Dc6z  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve R;
Gf3K  
　　利润分配-提取储备基金 Profit appropriation - reserve fund )0xEI  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund X]AbBzy  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund NzuH&o][  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 6v9A7
g;4.  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends `8N],X  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "f3KE=cUm  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends M}W};~V2ng  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /e4#DH  
　　期初未分配利润 Retained earnings, beginning of the year 32ae? d  
　　资本公积-股本溢价 Capital surplus - share premium +yYSp 8>  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ZeYkZzN  
　　资本公积-接受现金捐赠 Capital surplus - cash donation x:WxEw>R  
　　资本公积-股权投资准备 Capital surplus - investment reserve >5}jM5$  
　　资本公积-拨款转入 Capital surplus - subsidiary I6,sN9` K  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 9\[A%jp#K@  
　　资本公积-其他 Capital surplus - others "J (.dg]"  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve S
K_i 3?  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6 &)fZt  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve A1nEp0%Y  
　　盈余公积-储备基金 Surplus reserve - reserve fund sT"h)I)]*  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund JdW:%,sv  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment O`W&`B(*k  
　　主营业务收入 Sales ~ E| L4E  
　　主营业务成本 Cost of sales %l8nTcL_?  
　　主营业务税金及附加 Sales tax :i_kA'dl&  
　　营业费用 Operating expenses mQ]wLPP{1  
　　管理费用 General and administrative expenses 4yu ^cix(  
　　财务费用 Financial expenses hV4\#K[  
　　投资收益 Investment income ^X
Qr`CqI  
　　其他业务收入 Other operating income M=aWL!nJ  
　　营业外收入 Non-operating income 'L0{Ed+9  
　　补贴收入 Subsidy income @YfCS8 eH  
　　其他业务支出 Other operating expenses ooPH [p  
　　营业外支出 Non-operating expenses I+^B]@"  
　　所得税 Income tax wc5OK0|  
　　直接人工成本差异(direct labor variance) _Ak?i\  
　　直接材料成本差异(direct material variance) ET7(n0*P}]  
　　在产品计价(work-in-process costing) 3e.v'ccK&  
　　联产品成本计算(joint products costing) C4ut!I #  
　　生产成本汇总程序(accumulation process of procluction cost) wh
<s#q`  
　　制造费用差异(manufacturing expenses variance) X@ Gm:6  
　　实际成本与估计成本(actual cost and estimated cost) k$7@@?<  
　　工资费用分配(salary costs allocation) g)Byd\DS  
　　成本曲线(cost curve) ,3{z_Rax-  
　　农业生产成本(agriculture production cost) Z 7M%}V%  
　　原始成本和重置成本(original cost and replacement cost) GL_a`.=@  
　　工程施工成本 \4.U.pKY  
　　直接成本与间接成本(direct cost and indirect cost) 2W=( {e)$  
　　可控成本(controllable cost) p
8q9:Tz  
　　制造费用分配(manufacturing expenses allocation) ]8XY"2b  
　　理论成本与应用成本(theory cost and practice cost)
hp E?  
　　辅助生产成本分配(auxiliary production cost allocation) =Xc[EUi<;g  
　　期间,费用 c=T^) ~$$  
　　成本控制程序(procedure of cost control) -\`n{$OR  
　　成本记录(cost entry, cost recorder cost agenda) =e)[?{H  
　　成本计算分批法(job costing method) aQEMCWxZ  
　　成本计算分步法 *L9s7RR  
　　直接人工成本差异(direct labor variance) S)0bu(a`Z,  
　　成本控制方法(cost control method)