[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 ~J:qG9|]}  
　　股本 Share capital A)9F_;BY  
　　已归还投资 Investment returned Zjkg"  
　　利润分配-其他转入 Profit appropriation - other transfer in vu@@!cT6e  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0<[g7BbR  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Um~DA  
　　利润分配-提取储备基金 Profit appropriation - reserve fund JZup} {a  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund v qhu%ZyP  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )NLjv=ql  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit STjk<DP(  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends bHRRgR`,  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve { Gvv^.H7  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends WSxE/C|[  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ThiM 6Hb  
　　期初未分配利润 Retained earnings, beginning of the year 2{|mL`$04<  
　　资本公积-股本溢价 Capital surplus - share premium \=2<< iv  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve itmFZZh  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ET0^_yk  
　　资本公积-股权投资准备 Capital surplus - investment reserve 2cQG2N2*  
　　资本公积-拨款转入 Capital surplus - subsidiary jPIOBEIG  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation !d Z:Ih.[{  
　　资本公积-其他 Capital surplus - others .b|!FWHNS  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .+A2\F.^  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve U|~I
JU3-  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2Tcc Iv  
　　盈余公积-储备基金 Surplus reserve - reserve fund WRqpQEY  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund jZgCDA8Mr!  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment fq?MnWc  
　　主营业务收入 Sales yvCX is  
　　主营业务成本 Cost of sales K''2
Jfm  
　　主营业务税金及附加 Sales tax !NO)|N>  
　　营业费用 Operating expenses Z,I0<e caD  
　　管理费用 General and administrative expenses *&BS[0
;  
　　财务费用 Financial expenses Gp0yRT.  
　　投资收益 Investment income 2-dEie/{'  
　　其他业务收入 Other operating income LI9 Uc\  
　　营业外收入 Non-operating income #i  5@G*  
　　补贴收入 Subsidy income p~yGp]yJ9  
　　其他业务支出 Other operating expenses MLvd6tIv,  
　　营业外支出 Non-operating expenses [_-[S  
　　所得税 Income tax =rN_8&  
　　直接人工成本差异(direct labor variance) E_H.!pr  
　　直接材料成本差异(direct material variance)
T9?8@p\}(  
　　在产品计价(work-in-process costing) |t6:4']  
　　联产品成本计算(joint products costing) Ksff]##H  
　　生产成本汇总程序(accumulation process of procluction cost) ~o27~R ]  
　　制造费用差异(manufacturing expenses variance) T4Io+b8$  
　　实际成本与估计成本(actual cost and estimated cost) b *Ca*!  
　　工资费用分配(salary costs allocation) J+uz{  
　　成本曲线(cost curve) wBz5_ OFVw  
　　农业生产成本(agriculture production cost) ,uL}O]L  
　　原始成本和重置成本(original cost and replacement cost) bScW<DZJ-  
　　工程施工成本 HX#$ ^@ Q(  
　　直接成本与间接成本(direct cost and indirect cost) ]--" K{  
　　可控成本(controllable cost) MDauHtF,  
　　制造费用分配(manufacturing expenses allocation) 5}4> vEn  
　　理论成本与应用成本(theory cost and practice cost) ,56objaE  
　　辅助生产成本分配(auxiliary production cost allocation) hQ}y(2A.XI  
　　期间,费用 om{aws;  
　　成本控制程序(procedure of cost control) X\1.,]O >  
　　成本记录(cost entry, cost recorder cost agenda) Yan,Bt{YJ  
　　成本计算分批法(job costing method) ;Dp<|n  
　　成本计算分步法 )Ec /5=A  
　　直接人工成本差异(direct labor variance) |$D`*  
　　成本控制方法(cost control method)