[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 $xQL]FmS  
　　股本 Share capital I:.s_8mH}  
　　已归还投资 Investment returned EK'!}OGCG  
　　利润分配-其他转入 Profit appropriation - other transfer in Ss`LLq0LO  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve I@3MO0V^  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve PW4q~rc=:  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ;rS{:  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund SAz   
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund KSL`W2}  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 9FX-1,Jx  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends i9$ Av  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve r :dTz  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends bZ6+,J  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares +h$ 9\  
　　期初未分配利润 Retained earnings, beginning of the year cnLro  
　　资本公积-股本溢价 Capital surplus - share premium Wjc'*QCPl  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve nP$9CA  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ZB{EmB0W  
　　资本公积-股权投资准备 Capital surplus - investment reserve y)*RV;^  
　　资本公积-拨款转入 Capital surplus - subsidiary YK\X+"lB  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation qWw=8Bq  
　　资本公积-其他 Capital surplus - others 8_F1AU? u  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Q.[0ct  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve O@P"MXEG  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @@%ataUSBT  
　　盈余公积-储备基金 Surplus reserve - reserve fund j#6.Gq  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Z {R>  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment o}!PQ#`M  
　　主营业务收入 Sales Yw 9GN2AG  
　　主营业务成本 Cost of sales Ls%MGs9PI  
　　主营业务税金及附加 Sales tax `2snz1>!j  
　　营业费用 Operating expenses {8aTV}Ha2  
　　管理费用 General and administrative expenses Q20%"&Xp]  
　　财务费用 Financial expenses h\e.e3 /  
　　投资收益 Investment income M`>E|"<  
　　其他业务收入 Other operating income &FD>&WRV  
　　营业外收入 Non-operating income .u:GjL'$  
　　补贴收入 Subsidy income AR=]=8  
　　其他业务支出 Other operating expenses #*}+J3/  
　　营业外支出 Non-operating expenses :%.D78&  
　　所得税 Income tax 7L??ae  
　　直接人工成本差异(direct labor variance)  =Uh$&m  
　　直接材料成本差异(direct material variance) ;aBG,dr}i  
　　在产品计价(work-in-process costing) hQi 2U  
　　联产品成本计算(joint products costing) KSvE~h[#+  
　　生产成本汇总程序(accumulation process of procluction cost) <qSC#[xu  
　　制造费用差异(manufacturing expenses variance)  `]X
>V,  
　　实际成本与估计成本(actual cost and estimated cost) kl`W\tF  
　　工资费用分配(salary costs allocation) :>*7=q=  
　　成本曲线(cost curve) JO;Uus{?  
　　农业生产成本(agriculture production cost) 9my^ Y9B  
　　原始成本和重置成本(original cost and replacement cost) ! z**y}<T  
　　工程施工成本 Z7#+pPt!  
　　直接成本与间接成本(direct cost and indirect cost) $k?>DP4  
　　可控成本(controllable cost) :0ep(<|;  
　　制造费用分配(manufacturing expenses allocation)  eIlva?  
　　理论成本与应用成本(theory cost and practice cost)
;I*o@x_  
　　辅助生产成本分配(auxiliary production cost allocation) T|p"0b A  
　　期间,费用 ""H?gsL[  
　　成本控制程序(procedure of cost control) s>en  
　　成本记录(cost entry, cost recorder cost agenda) d@^ZSy>L2  
　　成本计算分批法(job costing method) g*Ph
v|kI  
　　成本计算分步法 rZF*q2?  
　　直接人工成本差异(direct labor variance) OPi

0~s  
　　成本控制方法(cost control method)