[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 rCkYfTYI  
　　股本 Share capital L/5z!  
　　已归还投资 Investment returned K: 4P;ApI  
　　利润分配-其他转入 Profit appropriation - other transfer in 7fU
i?41XA  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }d@LSaM  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7pd$?=__I  
　　利润分配-提取储备基金 Profit appropriation - reserve fund \3M1.Q4$Gr  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~ %/'0}F  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0T=jR{j!o  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit tgc@7  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ty.drM  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve vmMV n-\#  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #c:9V2  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |fx#KNPf]  
　　期初未分配利润 Retained earnings, beginning of the year |KTpK(6p  
　　资本公积-股本溢价 Capital surplus - share premium c_t7RWV}  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 3JTU^-S<  
　　资本公积-接受现金捐赠 Capital surplus - cash donation S7Qen6lm  
　　资本公积-股权投资准备 Capital surplus - investment reserve +B](5z4  
　　资本公积-拨款转入 Capital surplus - subsidiary -}NAb^d  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^fG`DjA)  
　　资本公积-其他 Capital surplus - others rpx0|{m  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve G;Us-IRZ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve yB|]LYh  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5=*@l  
　　盈余公积-储备基金 Surplus reserve - reserve fund cj`#Tg.  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund [9w, WJL  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment $+iu\MuX  
　　主营业务收入 Sales 9DmSs=A  
　　主营业务成本 Cost of sales t;oT {Hge  
　　主营业务税金及附加 Sales tax UP5%C;  
　　营业费用 Operating expenses t]gq+ c Lo  
　　管理费用 General and administrative expenses OCvml 2 vP  
　　财务费用 Financial expenses J6= w:c  
　　投资收益 Investment income t CkoYrvT  
　　其他业务收入 Other operating income ~>.awu+o|  
　　营业外收入 Non-operating income #*[,woNk  
　　补贴收入 Subsidy income R%qX_m\0  
　　其他业务支出 Other operating expenses .QNjeMu.  
　　营业外支出 Non-operating expenses 3
KDu!w@  
　　所得税 Income tax 3zk:59  
　　直接人工成本差异(direct labor variance) P*}9,VoY  
　　直接材料成本差异(direct material variance) O7!fI'R  
　　在产品计价(work-in-process costing) Z#srQD3].(  
　　联产品成本计算(joint products costing) {K<~ vj;  
　　生产成本汇总程序(accumulation process of procluction cost) f2BS[$oV4  
　　制造费用差异(manufacturing expenses variance) ;L#LDk{Za  
　　实际成本与估计成本(actual cost and estimated cost) []^PJ  
　　工资费用分配(salary costs allocation) ;b{pzIe=F  
　　成本曲线(cost curve) {hlT`K  
　　农业生产成本(agriculture production cost) +#^
sy>  
　　原始成本和重置成本(original cost and replacement cost) 0F-mROC=F  
　　工程施工成本 V]+o)A
$  
　　直接成本与间接成本(direct cost and indirect cost) _G_ &Me0  
　　可控成本(controllable cost) bM*Pcxv  
　　制造费用分配(manufacturing expenses allocation) )6PJ*;p-  
　　理论成本与应用成本(theory cost and practice cost) |`N$>9qN  
　　辅助生产成本分配(auxiliary production cost allocation) 41P4?"O  
　　期间,费用 %V@Rk.<  
　　成本控制程序(procedure of cost control) bjU 2UcI"<  
　　成本记录(cost entry, cost recorder cost agenda) FSI]k:  
　　成本计算分批法(job costing method) K7)j  
　　成本计算分步法 fRZUY<t  
　　直接人工成本差异(direct labor variance) <K|3Q'(S  
　　成本控制方法(cost control method)