[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 oQ!}@CaN|  
　　股本 Share capital M"F?'zTkJ  
　　已归还投资 Investment returned gUDd2T#  
　　利润分配-其他转入 Profit appropriation - other transfer in G\h8j*o  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve lD2>`s5  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :j$K.3n  
　　利润分配-提取储备基金 Profit appropriation - reserve fund FVLXq0<Cj  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund YlOYgr^  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {B|U8j[  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit `9Ngax=
_  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Y%qhgzz?/  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
qcke8Q  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends "%ag^v9  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares XboOvdt^|  
　　期初未分配利润 Retained earnings, beginning of the year H^"BK
-`hs  
　　资本公积-股本溢价 Capital surplus - share premium `(aU_r=  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [a;lYsOsJ  
　　资本公积-接受现金捐赠 Capital surplus - cash donation n]4)~ZIAU  
　　资本公积-股权投资准备 Capital surplus - investment reserve 3hR7 ./  
　　资本公积-拨款转入 Capital surplus - subsidiary XRs/gUT  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation O89<IXk  
　　资本公积-其他 Capital surplus - others 9In&vF7$  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve R#tz"T@  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;~z>GJox  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .&7=ZY>E  
　　盈余公积-储备基金 Surplus reserve - reserve fund /0SG  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund F~a5yW:R=)  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment #f.@XIt'  
　　主营业务收入 Sales ,Z_nV +l_  
　　主营业务成本 Cost of sales 'DsfKR^s  
　　主营业务税金及附加 Sales tax pvy;L[c  
　　营业费用 Operating expenses wO} 3i6  
　　管理费用 General and administrative expenses %H<w.]>  
　　财务费用 Financial expenses ^'QcP5Fv  
　　投资收益 Investment income \, n'D  
　　其他业务收入 Other operating income {z@vSQ=)=P  
　　营业外收入 Non-operating income \+GXUnkj  
　　补贴收入 Subsidy income ~\<ZWU<BE  
　　其他业务支出 Other operating expenses M
s1\J2  
　　营业外支出 Non-operating expenses pzU">
)  
　　所得税 Income tax 1sc #!^Oo  
　　直接人工成本差异(direct labor variance) sp O?5#  
　　直接材料成本差异(direct material variance) R$,`}@VqZ3  
　　在产品计价(work-in-process costing) 2!68W X  
　　联产品成本计算(joint products costing) Kox~k?JK  
　　生产成本汇总程序(accumulation process of procluction cost) pI(FUoP^  
　　制造费用差异(manufacturing expenses variance) JPQ
02&e  
　　实际成本与估计成本(actual cost and estimated cost) N _pJE?  
　　工资费用分配(salary costs allocation) (~Zg\(5#  
　　成本曲线(cost curve) l$m^{6IYc  
　　农业生产成本(agriculture production cost) $6!`  
　　原始成本和重置成本(original cost and replacement cost) 08k1 w,6W  
　　工程施工成本 O-T/H-J`  
　　直接成本与间接成本(direct cost and indirect cost) oK5(,8 (4  
　　可控成本(controllable cost) cIM5;"gLP  
　　制造费用分配(manufacturing expenses allocation) I]SR.Yp%  
　　理论成本与应用成本(theory cost and practice cost) qwFn(pK[  
　　辅助生产成本分配(auxiliary production cost allocation) NBMY1Xgj  
　　期间,费用 =Bo0Oei  
　　成本控制程序(procedure of cost control) 5jNBt>.0  
　　成本记录(cost entry, cost recorder cost agenda) w5n>hz_5  
　　成本计算分批法(job costing method) _%zU^aE  
　　成本计算分步法 ;SC|VcbyH  
　　直接人工成本差异(direct labor variance) 3}twWnQZJ  
　　成本控制方法(cost control method)