[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 i^rHZmT  
　　股本 Share capital ,LL=b-Es  
　　已归还投资 Investment returned \r&(l1R  
　　利润分配-其他转入 Profit appropriation - other transfer in [Fr <tKtB  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve qc6d,z/  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^5-SL?E  
　　利润分配-提取储备基金 Profit appropriation - reserve fund sT91>'&  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
<In+V  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !'=<u
U-  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit quFNPdP  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?jnbm'~S  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve rP}0B/  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends c2yZvi  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares AQ,%5MeqJ  
　　期初未分配利润 Retained earnings, beginning of the year Wix4se1Ac  
　　资本公积-股本溢价 Capital surplus - share premium .?r}3C
h  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve {%X[Snv  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Oq95zo  
　　资本公积-股权投资准备 Capital surplus - investment reserve ]yas]5H   
　　资本公积-拨款转入 Capital surplus - subsidiary .y#>mXm>  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation IpVtbDW  
　　资本公积-其他 Capital surplus - others ~JOC8dO  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $XFFNE`%  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \%.&$z3wz  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @DyMq3Gt?&  
　　盈余公积-储备基金 Surplus reserve - reserve fund E|=]k  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund
h9+76  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment bWMb@zm  
　　主营业务收入 Sales Qs_]U  
　　主营业务成本 Cost of sales x|3G}[=  
　　主营业务税金及附加 Sales tax kyUG+M  
　　营业费用 Operating expenses WhDNt+uk)  
　　管理费用 General and administrative expenses 1( ]{tF  
　　财务费用 Financial expenses g=S|lVQm  
　　投资收益 Investment income ;oRgg'k<  
　　其他业务收入 Other operating income N\zUQ J  
　　营业外收入 Non-operating income Kj|\ALI':  
　　补贴收入 Subsidy income zHvW@A'F  
　　其他业务支出 Other operating expenses vH]2
t.\  
　　营业外支出 Non-operating expenses }kk[lvhJ  
　　所得税 Income tax QQUZneIDp  
　　直接人工成本差异(direct labor variance) hj3wxH.}  
　　直接材料成本差异(direct material variance)  OF`:);  
　　在产品计价(work-in-process costing) 8*(|uX  
　　联产品成本计算(joint products costing) ;7g~4Uv4}  
　　生产成本汇总程序(accumulation process of procluction cost) >):>Pz%U  
　　制造费用差异(manufacturing expenses variance) +<c(;Ucl?  
　　实际成本与估计成本(actual cost and estimated cost) IHe?/oUL"b  
　　工资费用分配(salary costs allocation) \0^Je>-:U  
　　成本曲线(cost curve) oF5~|&C  
　　农业生产成本(agriculture production cost)  v$R7"  
　　原始成本和重置成本(original cost and replacement cost) nsi&r  
　　工程施工成本 rF . Oo0  
　　直接成本与间接成本(direct cost and indirect cost) \2)~dV:6+  
　　可控成本(controllable cost) =|q@Q`DB  
　　制造费用分配(manufacturing expenses allocation) qApf\o3[0  
　　理论成本与应用成本(theory cost and practice cost) iKgH :[j  
　　辅助生产成本分配(auxiliary production cost allocation) ?/Z5%?6  
　　期间,费用 Mog!pmc{  
　　成本控制程序(procedure of cost control) 2;YL+v2  
　　成本记录(cost entry, cost recorder cost agenda) Gv6#LcF#  
　　成本计算分批法(job costing method) hu-6V="^9  
　　成本计算分步法 5f#]dgBe  
　　直接人工成本差异(direct labor variance)
3F9AnS  
　　成本控制方法(cost control method)