[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 +H,/W_/g  
　　股本 Share capital w^s|YF=c  
　　已归还投资 Investment returned V:4]]z L}  
　　利润分配-其他转入 Profit appropriation - other transfer in p~Fc*g[!  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve J
K4vQWy  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve g""1f%U_p  
　　利润分配-提取储备基金 Profit appropriation - reserve fund '2vZ%C$  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *,.WI
)@  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /XEUJC4  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit C:\BvPoO  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends %>_ZUu3M  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve hF"yxucj$  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends GS_'&Yj  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 56;lB$)"  
　　期初未分配利润 Retained earnings, beginning of the year IGeXj%e  
　　资本公积-股本溢价 Capital surplus - share premium v}XMFC !  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +@ga  
　　资本公积-接受现金捐赠 Capital surplus - cash donation R#eY@N}\  
　　资本公积-股权投资准备 Capital surplus - investment reserve w[~O@:`]<o  
　　资本公积-拨款转入 Capital surplus - subsidiary L=nyloz,0  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation MDGD*Qn~  
　　资本公积-其他 Capital surplus - others BUqe~E|I  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "q5Tw+KCfu  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve x9)^0Hbo  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Tp2` eY5  
　　盈余公积-储备基金 Surplus reserve - reserve fund Q%o:*(x[O  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund n@<+D`[.V  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment h W\q  
　　主营业务收入 Sales <)ozbv Xk  
　　主营业务成本 Cost of sales -$WU-7`  
　　主营业务税金及附加 Sales tax >0z(+}]3z  
　　营业费用 Operating expenses ^"WrE(3  
　　管理费用 General and administrative expenses p0U4#dD6  
　　财务费用 Financial expenses G9J+D?'hH  
　　投资收益 Investment income #q'J`BC  
　　其他业务收入 Other operating income th]1> .  
　　营业外收入 Non-operating income &,/_"N"?D  
　　补贴收入 Subsidy income ~UA:_7#\M  
　　其他业务支出 Other operating expenses s4uZ;  
　　营业外支出 Non-operating expenses .\K0+b;  
　　所得税 Income tax D|lp3\`%  
　　直接人工成本差异(direct labor variance) `./$hh  
　　直接材料成本差异(direct material variance) f-6
-!  
　　在产品计价(work-in-process costing) [+<lm 5t  
　　联产品成本计算(joint products costing) <\l@`x96"D  
　　生产成本汇总程序(accumulation process of procluction cost) 2MaHD}1Jw  
　　制造费用差异(manufacturing expenses variance) p2s*'dab7  
　　实际成本与估计成本(actual cost and estimated cost) BM9J/24  
　　工资费用分配(salary costs allocation) I/:M~ b  
　　成本曲线(cost curve) k`ulDQu
 
　　农业生产成本(agriculture production cost) |zhVl  
　　原始成本和重置成本(original cost and replacement cost) jI:5[. Y  
　　工程施工成本 -8H0f-1  
　　直接成本与间接成本(direct cost and indirect cost) V`Ve__5;  
　　可控成本(controllable cost) F)rU*i7  
　　制造费用分配(manufacturing expenses allocation) 0h^&`H:  
　　理论成本与应用成本(theory cost and practice cost) X&R
,-^  
　　辅助生产成本分配(auxiliary production cost allocation) 7~(|q2ib  
　　期间,费用 Al
&)8x{p  
　　成本控制程序(procedure of cost control) g*t(%;_m  
　　成本记录(cost entry, cost recorder cost agenda) zSt6q  
　　成本计算分批法(job costing method) :=9?XzCC  
　　成本计算分步法 Qv=F'  
　　直接人工成本差异(direct labor variance) xaiA2  
　　成本控制方法(cost control method)