[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 ,LXuU8sB  
　　股本 Share capital )}?'1ciHI  
　　已归还投资 Investment returned ke~O+]  
　　利润分配-其他转入 Profit appropriation - other transfer in 'jeGERMr'  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve cW, wN~  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve O!z
H5  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 7g5sJj  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund !>/U6
h,_  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $6:j3ZTXrt  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit f3-=?Z  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends K,' ]G&K  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve o:#MP(h,N  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends BpCzmU  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares  :XF;v  
　　期初未分配利润 Retained earnings, beginning of the year l_u1 ~K  
　　资本公积-股本溢价 Capital surplus - share premium ]}F_nc2L  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve KS'? DO  
　　资本公积-接受现金捐赠 Capital surplus - cash donation $qy%Q]  
　　资本公积-股权投资准备 Capital surplus - investment reserve r,i^-jv;  
　　资本公积-拨款转入 Capital surplus - subsidiary 3bpbk  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation !O)Ruwy  
　　资本公积-其他 Capital surplus - others qSMSTmnQ  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $dci?7q  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve PP&AF?C  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /wI$}X5o~  
　　盈余公积-储备基金 Surplus reserve - reserve fund !yH&l6s  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund E$f.&< >T  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment D(}v`q{Y  
　　主营业务收入 Sales ?YX2CJ6N  
　　主营业务成本 Cost of sales DI**fywu[3  
　　主营业务税金及附加 Sales tax G F,/<R#  
　　营业费用 Operating expenses TeG5|`t],  
　　管理费用 General and administrative expenses ^Ebaq`{V\'  
　　财务费用 Financial expenses *gu~7&yoP  
　　投资收益 Investment income >t?;*K\x"  
　　其他业务收入 Other operating income c^UG
}:Y  
　　营业外收入 Non-operating income j;1X-  
　　补贴收入 Subsidy income r.[!n)*  
　　其他业务支出 Other operating expenses o{?s\)aBa  
　　营业外支出 Non-operating expenses U9IN#;W  
　　所得税 Income tax *xM4nUu<~  
　　直接人工成本差异(direct labor variance) ?A2#V(4  
　　直接材料成本差异(direct material variance) O@'/B" &  
　　在产品计价(work-in-process costing) _*9eAeJ  
　　联产品成本计算(joint products costing) ?W9$=  
　　生产成本汇总程序(accumulation process of procluction cost) -JaC~v(0  
　　制造费用差异(manufacturing expenses variance) QgC  
　　实际成本与估计成本(actual cost and estimated cost) 3uz@JY"mK  
　　工资费用分配(salary costs allocation) T
NUzNA  
　　成本曲线(cost curve) :u
`  
　　农业生产成本(agriculture production cost) eL#pS=  
　　原始成本和重置成本(original cost and replacement cost) Obrv5%'  
　　工程施工成本 >"{3lDyq-  
　　直接成本与间接成本(direct cost and indirect cost) /'u-Fr(Q+  
　　可控成本(controllable cost) HzF  
　　制造费用分配(manufacturing expenses allocation) BE:HO^-.1  
　　理论成本与应用成本(theory cost and practice cost) UOZ"#cQ  
　　辅助生产成本分配(auxiliary production cost allocation) uYhm Fp  
　　期间,费用 ~0!s5  
　　成本控制程序(procedure of cost control) "D2`=D!+  
　　成本记录(cost entry, cost recorder cost agenda) siZw-.  
　　成本计算分批法(job costing method) 5< GC  
　　成本计算分步法 cc*A/lD  
　　直接人工成本差异(direct labor variance) Jp!Q2}  
　　成本控制方法(cost control method)