[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 ^y%T~dLkp'  
　　股本 Share capital R
~$qo)v  
　　已归还投资 Investment returned gB'6`'  
　　利润分配-其他转入 Profit appropriation - other transfer in 8X|-rM{  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve vRO _Q?  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve BThrO d  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 'b{]:Y  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund D}X\Ca"h  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund z' >_Mc6  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit kPLxEwl  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 'q:`? nJ^  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve B`J~^+`[*  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 9qG6Pb  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )Z9>$V$j  
　　期初未分配利润 Retained earnings, beginning of the year ~R92cH>L  
　　资本公积-股本溢价 Capital surplus - share premium RrQJ/ts7}  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [HZv8HU|  
　　资本公积-接受现金捐赠 Capital surplus - cash donation .0]<k,JZZ  
　　资本公积-股权投资准备 Capital surplus - investment reserve k+pr \d~  
　　资本公积-拨款转入 Capital surplus - subsidiary c\ lkD-\  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation N//KPh  
　　资本公积-其他 Capital surplus - others ,nDaqQ-C!!  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve :Fvrs( x  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve SI-Ops~e  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve gSQJJxZ{?  
　　盈余公积-储备基金 Surplus reserve - reserve fund AkQ~k0i}b  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund %d<"l~<5;  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment v^ VitLC  
　　主营业务收入 Sales FQ5U$x.[P  
　　主营业务成本 Cost of sales .ctw2x5W  
　　主营业务税金及附加 Sales tax ;hN!s`vq  
　　营业费用 Operating expenses i AIuxO  
　　管理费用 General and administrative expenses ;@|n @ax  
　　财务费用 Financial expenses '16b2n+F@#  
　　投资收益 Investment income fS78>*K  
　　其他业务收入 Other operating income Z}Ft:7   
　　营业外收入 Non-operating income iqQD{SRt{  
　　补贴收入 Subsidy income wcY?rE9  
　　其他业务支出 Other operating expenses }?Ai87-{  
　　营业外支出 Non-operating expenses wEvVL  
　　所得税 Income tax ?+}_1x`  
　　直接人工成本差异(direct labor variance) XuM'_FN`A<  
　　直接材料成本差异(direct material variance) + @s"zp;F  
　　在产品计价(work-in-process costing) U|Ta4W`k\  
　　联产品成本计算(joint products costing) l]l'4@1   
　　生产成本汇总程序(accumulation process of procluction cost) 4u})+2W  
　　制造费用差异(manufacturing expenses variance) 7\Y0z  
　　实际成本与估计成本(actual cost and estimated cost) J]pir4&j  
　　工资费用分配(salary costs allocation) Cd}<a?m,  
　　成本曲线(cost curve) mSh[}%swj  
　　农业生产成本(agriculture production cost) lchPpm9  
　　原始成本和重置成本(original cost and replacement cost) IKilr'  
　　工程施工成本 *mvlb (' &  
　　直接成本与间接成本(direct cost and indirect cost) t=W}SH  
　　可控成本(controllable cost) 57']#j#"hj  
　　制造费用分配(manufacturing expenses allocation) [j/9neaye  
　　理论成本与应用成本(theory cost and practice cost) pJ'"j 6Q  
　　辅助生产成本分配(auxiliary production cost allocation) Od,qbU4O  
　　期间,费用 K/yxE|w<  
　　成本控制程序(procedure of cost control) dE{dZ#Jfi  
　　成本记录(cost entry, cost recorder cost agenda) [~c|mOk  
　　成本计算分批法(job costing method) -**g ~ty)  
　　成本计算分步法 S
k\K4  
　　直接人工成本差异(direct labor variance) t)$:0  
　　成本控制方法(cost control method)