[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 N?$7Z v[G  
　　股本 Share capital WJAYM2 6\  
　　已归还投资 Investment returned L7m`HVCt &  
　　利润分配-其他转入 Profit appropriation - other transfer in tR<L`?4  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )6G "*  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0rcjorWI
 
　　利润分配-提取储备基金 Profit appropriation - reserve fund ~Yl<S(/4  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund d N<5JQql  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ; |6FdU  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit %lV@:"G  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends U%q:^S%#eG  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve v`SY6;<2  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Q&gPa]z]}  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares kQ~ %=pn  
　　期初未分配利润 Retained earnings, beginning of the year z>|)ieL  
　　资本公积-股本溢价 Capital surplus - share premium Y#`Lcg+r,  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve YN^T$,*  
　　资本公积-接受现金捐赠 Capital surplus - cash donation : c=v}  
　　资本公积-股权投资准备 Capital surplus - investment reserve -AC`q/bCD  
　　资本公积-拨款转入 Capital surplus - subsidiary PPj[;(A  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation SW#BZ
3L  
　　资本公积-其他 Capital surplus - others T/5"}P`  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [ fxuUmU  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]H+{eJB7O  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Xem5@  (u  
　　盈余公积-储备基金 Surplus reserve - reserve fund qOi5WX6F/  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund )\0q_a  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment G'9{a'  
　　主营业务收入 Sales ?+Q$#pb  
　　主营业务成本 Cost of sales } L <,eV  
　　主营业务税金及附加 Sales tax !} 5*?k g  
　　营业费用 Operating expenses V&[eSVY?  
　　管理费用 General and administrative expenses U CRAw3=  
　　财务费用 Financial expenses &K *X)DAs  
　　投资收益 Investment income {a@ >6)  
　　其他业务收入 Other operating income > :Ze4}(  
　　营业外收入 Non-operating income 4P%m>[  
　　补贴收入 Subsidy income qo_]ZKL44  
　　其他业务支出 Other operating expenses ue6d~8&  
　　营业外支出 Non-operating expenses ]'k[u  
　　所得税 Income tax !)c=1EX]"  
　　直接人工成本差异(direct labor variance) .45^=2NGmQ  
　　直接材料成本差异(direct material variance) ErDL^M-`  
　　在产品计价(work-in-process costing) .oR3Q/|k]  
　　联产品成本计算(joint products costing) V7C1FV2  
　　生产成本汇总程序(accumulation process of procluction cost) ~+HoSXu@E  
　　制造费用差异(manufacturing expenses variance) $"8d:N?I[  
　　实际成本与估计成本(actual cost and estimated cost) VE]6wwV
2  
　　工资费用分配(salary costs allocation) CCqT tp  
　　成本曲线(cost curve) M&y5AB0  
　　农业生产成本(agriculture production cost) iYKU[UP?  
　　原始成本和重置成本(original cost and replacement cost) +O+<Go@a  
　　工程施工成本 }+0z,s~0.  
　　直接成本与间接成本(direct cost and indirect cost) })[($$f/  
　　可控成本(controllable cost) QaQ'OrP   
　　制造费用分配(manufacturing expenses allocation) '7tBvVO_  
　　理论成本与应用成本(theory cost and practice cost) % l7fR
}  
　　辅助生产成本分配(auxiliary production cost allocation) kH?#B%N5  
　　期间,费用 VT=K"`EpQ  
　　成本控制程序(procedure of cost control) IgM v =^U  
　　成本记录(cost entry, cost recorder cost agenda) N:x0w+Ca  
　　成本计算分批法(job costing method) XP?*= Z]  
　　成本计算分步法 vM`~)rO@!  
　　直接人工成本差异(direct labor variance) S LGW:  
　　成本控制方法(cost control method)