[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 PKT0Drv}c7  
　　股本 Share capital }Xyu"P  
　　已归还投资 Investment returned Ks@S5:9sp  
　　利润分配-其他转入 Profit appropriation - other transfer in )`F?{Sg  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve r!V#@Md  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve uzG<(Q pu  
　　利润分配-提取储备基金 Profit appropriation - reserve fund b
B 3Mpaw@  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund W*;~(hDz  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `GC7o DL  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit )52:@=h*l  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends OJ8W'"`L&  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve xB]~%nC[O  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends QW6F24  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares flIdL,  
　　期初未分配利润 Retained earnings, beginning of the year T nA
d!  
　　资本公积-股本溢价 Capital surplus - share premium (S0MqX*  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve .x$+R%5U  
　　资本公积-接受现金捐赠 Capital surplus - cash donation wfM$JYfI  
　　资本公积-股权投资准备 Capital surplus - investment reserve `B) ~  
　　资本公积-拨款转入 Capital surplus - subsidiary ':!w%& \  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation |@]J*Kh  
　　资本公积-其他 Capital surplus - others DF%\1C>  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 8NudY3cU!  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve X/lLM`  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?(Dkh${@  
　　盈余公积-储备基金 Surplus reserve - reserve fund Z66akr  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund v~q2D"   
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;nji<  
　　主营业务收入 Sales 5g&.P\c{  
　　主营业务成本 Cost of sales P.3j |)NW  
　　主营业务税金及附加 Sales tax %*e6@Hm  
　　营业费用 Operating expenses x%B^hH;W  
　　管理费用 General and administrative expenses If\u^c  
　　财务费用 Financial expenses TU$/3fp*  
　　投资收益 Investment income *r
SMD_>  
　　其他业务收入 Other operating income d, iW#,  
　　营业外收入 Non-operating income 5xwztcR-  
　　补贴收入 Subsidy income N6cf`xye  
　　其他业务支出 Other operating expenses SWUHHl  
　　营业外支出 Non-operating expenses +8."z"i3lE  
　　所得税 Income tax qCSJ=T
;  
　　直接人工成本差异(direct labor variance) yX$I<L<Suz  
　　直接材料成本差异(direct material variance) BZQ98"Fz*  
　　在产品计价(work-in-process costing) VxLq,$B76  
　　联产品成本计算(joint products costing) apa~Is1  
　　生产成本汇总程序(accumulation process of procluction cost) bsC~ 2S\o  
　　制造费用差异(manufacturing expenses variance) UAnq|NJO  
　　实际成本与估计成本(actual cost and estimated cost) Zn1+} Z@I  
　　工资费用分配(salary costs allocation) vI{JBWE,S  
　　成本曲线(cost curve) enj Ti5X  
　　农业生产成本(agriculture production cost) <_uLf9ja  
　　原始成本和重置成本(original cost and replacement cost) -dsB@nPiUw  
　　工程施工成本 kCL)F\v"iT  
　　直接成本与间接成本(direct cost and indirect cost) a k@0M[d  
　　可控成本(controllable cost) D5\$xdlJy  
　　制造费用分配(manufacturing expenses allocation) sDK lbb  
　　理论成本与应用成本(theory cost and practice cost) pM@|P,w {  
　　辅助生产成本分配(auxiliary production cost allocation) yrnB]$hf  
　　期间,费用 ^-w:
D  
　　成本控制程序(procedure of cost control) xM9EO(u  
　　成本记录(cost entry, cost recorder cost agenda) x|_%R v  
　　成本计算分批法(job costing method) vpFN{UfD  
　　成本计算分步法 $/}*HWVZ  
　　直接人工成本差异(direct labor variance) 1HskY| X  
　　成本控制方法(cost control method)