[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 nrxo&9[@n  
　　股本 Share capital E*V`":efS  
　　已归还投资 Investment returned {*0<T|<n  
　　利润分配-其他转入 Profit appropriation - other transfer in p? 7v$ev_  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Tx|Ir+f6L  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve E9Np0M<  
　　利润分配-提取储备基金 Profit appropriation - reserve fund RrX[|GLSJ  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 86 W9rR  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund [ sN EHf  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit #(#Wv?r6  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 5!DBmAB  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve P9^-6;'Y  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Oiz ,w7LRh  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =j5
MFX.-o  
　　期初未分配利润 Retained earnings, beginning of the year ~]pE'\D7Ad  
　　资本公积-股本溢价 Capital surplus - share premium Kwefs;<E?  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Hfwq/Is  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 2N~Fg^xB  
　　资本公积-股权投资准备 Capital surplus - investment reserve q3.j"WaP  
　　资本公积-拨款转入 Capital surplus - subsidiary DnCP aM4%  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5][Ztx  
　　资本公积-其他 Capital surplus - others AsAT_yv#  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =XucOli6  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve f&eK|7J_Yf  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 10<x.8fSP  
　　盈余公积-储备基金 Surplus reserve - reserve fund hU`wVy  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund k9  "[H'  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment R< ,`[*Z  
　　主营业务收入 Sales QMa;Gy  
　　主营业务成本 Cost of sales $@^pAP   
　　主营业务税金及附加 Sales tax Hyb3 ;yQ  
　　营业费用 Operating expenses <3xyjX'NE  
　　管理费用 General and administrative expenses y.e^hRKb  
　　财务费用 Financial expenses ORyE`h
 
　　投资收益 Investment income vwjPmOjhS  
　　其他业务收入 Other operating income d F9!G;V  
　　营业外收入 Non-operating income 4 Y;Nm1@  
　　补贴收入 Subsidy income T]t+E'sQ  
　　其他业务支出 Other operating expenses ??PC k1X  
　　营业外支出 Non-operating expenses &Q;sSIc  
　　所得税 Income tax  ud xZ0  
　　直接人工成本差异(direct labor variance) G;v8$)Zj  
　　直接材料成本差异(direct material variance) iYDEI e  
　　在产品计价(work-in-process costing) @
hJ
%@(  
　　联产品成本计算(joint products costing) |uqf:V`z:  
　　生产成本汇总程序(accumulation process of procluction cost) 5mJJ
U  
　　制造费用差异(manufacturing expenses variance) Rv#]I#O  
　　实际成本与估计成本(actual cost and estimated cost) @ zs'Y8  
　　工资费用分配(salary costs allocation) 0Fk5kGD,&K  
　　成本曲线(cost curve) 1<BX]-/tP  
　　农业生产成本(agriculture production cost) <KE 1f7c  
　　原始成本和重置成本(original cost and replacement cost) YVYu:}e3)  
　　工程施工成本 sm0xLZ  
　　直接成本与间接成本(direct cost and indirect cost) a:"Uh**  
　　可控成本(controllable cost) |zQ4u  
　　制造费用分配(manufacturing expenses allocation) Wc,~{  
　　理论成本与应用成本(theory cost and practice cost)
XWA:J^
 
　　辅助生产成本分配(auxiliary production cost allocation) "}q@Y=  
　　期间,费用 (eCJ;%%k  
　　成本控制程序(procedure of cost control) *of3:w  
　　成本记录(cost entry, cost recorder cost agenda) p[hZ@f(z  
　　成本计算分批法(job costing method) ;'5>q&[qbP  
　　成本计算分步法 LV\DBDM  
　　直接人工成本差异(direct labor variance) .q `Hjmg<  
　　成本控制方法(cost control method)