[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 ?P kJG,~  
　　股本 Share capital gIB3DuUo  
　　已归还投资 Investment returned ?;XO1cs  
　　利润分配-其他转入 Profit appropriation - other transfer in DbMVbgz<e  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [\8rh^LFi  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve dbf<k%i6  
　　利润分配-提取储备基金 Profit appropriation - reserve fund (xfc_h*xA  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]Lv

P)0=  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 6. @.k  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit =o#Z?Bn5  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~+Wx\:TT  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4 &bmt  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends S;~eI8gQ"  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares m?e/MQr  
　　期初未分配利润 Retained earnings, beginning of the year q[s,
q3n~  
　　资本公积-股本溢价 Capital surplus - share premium ;hT3N UCA  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve DyC*nE;  
　　资本公积-接受现金捐赠 Capital surplus - cash donation WtOjPW  
　　资本公积-股权投资准备 Capital surplus - investment reserve h FU8iB`Q  
　　资本公积-拨款转入 Capital surplus - subsidiary q5f QTV  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation  j7}mh  
　　资本公积-其他 Capital surplus - others ;4 ;gaf  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )!8qJQD  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve cv'8_3  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [ V.67_~  
　　盈余公积-储备基金 Surplus reserve - reserve fund Phn^0 iF
 
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund MJ}{Q1|*  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9D3W_eIc  
　　主营业务收入 Sales .j4y0dh33  
　　主营业务成本 Cost of sales UC`h o%OBF  
　　主营业务税金及附加 Sales tax \K$\-]N+  
　　营业费用 Operating expenses [2@:jLth=  
　　管理费用 General and administrative expenses ex>7f%\  
　　财务费用 Financial expenses @76}d  
　　投资收益 Investment income
xlv(PVdn  
　　其他业务收入 Other operating income ZF>:m>  
　　营业外收入 Non-operating income $}/tlA&e  
　　补贴收入 Subsidy income c.>f,vtcn  
　　其他业务支出 Other operating expenses Ii0\ Skb  
　　营业外支出 Non-operating expenses 7 $*E0  
　　所得税 Income tax ?`RlY
u  
　　直接人工成本差异(direct labor variance) Uu7]`Ul  
　　直接材料成本差异(direct material variance) \(Ma>E4PNU  
　　在产品计价(work-in-process costing) , z\Qd07u  
　　联产品成本计算(joint products costing) 8ZtJvk`  
　　生产成本汇总程序(accumulation process of procluction cost) wDvu2iC=  
　　制造费用差异(manufacturing expenses variance) bF _]j
/  
　　实际成本与估计成本(actual cost and estimated cost) @Ou H=<YN  
　　工资费用分配(salary costs allocation) kFjv'[Y1N  
　　成本曲线(cost curve) Y-it3q'Z  
　　农业生产成本(agriculture production cost) |k}<Zz1UM  
　　原始成本和重置成本(original cost and replacement cost) {V7mpVTX.  
　　工程施工成本 "`M~=RiI  
　　直接成本与间接成本(direct cost and indirect cost) -r*|N.5c  
　　可控成本(controllable cost) qc(e3x  
　　制造费用分配(manufacturing expenses allocation) N82 6xvA  
　　理论成本与应用成本(theory cost and practice cost) ;1&"]N%  
　　辅助生产成本分配(auxiliary production cost allocation) SPqJ [F  
　　期间,费用 QGN+f)  
　　成本控制程序(procedure of cost control)  ?s,oH  
　　成本记录(cost entry, cost recorder cost agenda) &4OOW;,?<  
　　成本计算分批法(job costing method) lw3H 8[  
　　成本计算分步法 ;Z*rY?v  
　　直接人工成本差异(direct labor variance) M6wH$!zRa  
　　成本控制方法(cost control method)