[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 _dRB=bl"O  
　　股本 Share capital 4
>i\r  
　　已归还投资 Investment returned Sc
/l.]k+  
　　利润分配-其他转入 Profit appropriation - other transfer in \ a,}1FS  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve q)L4*O  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "+T`{$Z=C  
　　利润分配-提取储备基金 Profit appropriation - reserve fund |T@SlNi]  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]"b:IWPeI  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund C1e@{>  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit
`-.2Z 0  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends D\b$$z]q  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve nH&z4-1Y?  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [K$5Rm5  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares X!K>.r_Dg  
　　期初未分配利润 Retained earnings, beginning of the year ""jW'%wR  
　　资本公积-股本溢价 Capital surplus - share premium h?p_jI  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ((+XzV>  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ~HhB@G!3  
　　资本公积-股权投资准备 Capital surplus - investment reserve SMD*9&,  
　　资本公积-拨款转入 Capital surplus - subsidiary 4NW!{Vw ,  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 9Y'pT.Gyb  
　　资本公积-其他 Capital surplus - others E`I(x&_  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "A"YgD#t  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve OcO/wA(&{  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve c0'ryS_Z9  
　　盈余公积-储备基金 Surplus reserve - reserve fund %K4M`R |2]  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Y&j`HO8f  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment \.}T_,I  
　　主营业务收入 Sales G(.G>8pf  
　　主营业务成本 Cost of sales o=_7KWOA  
　　主营业务税金及附加 Sales tax #WSqh +  
　　营业费用 Operating expenses Q;8
z&4s@  
　　管理费用 General and administrative expenses F0p=|W  
　　财务费用 Financial expenses s Wte &  
　　投资收益 Investment income pT->qQ3;  
　　其他业务收入 Other operating income lQ`=PFh  
　　营业外收入 Non-operating income }n4 T!N  
　　补贴收入 Subsidy income TLVsTM8P  
　　其他业务支出 Other operating expenses =Q40]>bpx  
　　营业外支出 Non-operating expenses &{.IUg  
　　所得税 Income tax mdEJ'];AH  
　　直接人工成本差异(direct labor variance) 17Cb{Q  
　　直接材料成本差异(direct material variance) wQUl!s7M;  
　　在产品计价(work-in-process costing) 3\@2!:>  
　　联产品成本计算(joint products costing) Hvm}@3F|  
　　生产成本汇总程序(accumulation process of procluction cost) ,{HQK
Hg  
　　制造费用差异(manufacturing expenses variance) 2P^|juc)sU  
　　实际成本与估计成本(actual cost and estimated cost) <`uu e  
　　工资费用分配(salary costs allocation) dT*Yv` h  
　　成本曲线(cost curve) ?-<lIFFh  
　　农业生产成本(agriculture production cost) ?iP7Ki  
　　原始成本和重置成本(original cost and replacement cost) >-I <`y-H  
　　工程施工成本 9=ygkPY  
　　直接成本与间接成本(direct cost and indirect cost) ih".y3  
　　可控成本(controllable cost) kZz'&xdv'.  
　　制造费用分配(manufacturing expenses allocation) &]o-ZZX  
　　理论成本与应用成本(theory cost and practice cost) Bk~C$'x4  
　　辅助生产成本分配(auxiliary production cost allocation) iVn4eLK^v  
　　期间,费用 c%/b*nQ(=  
　　成本控制程序(procedure of cost control) ?'TK~,dG/  
　　成本记录(cost entry, cost recorder cost agenda)
!vAmjjB  
　　成本计算分批法(job costing method) yO1 7C  
　　成本计算分步法 dgpE3 37Lt  
　　直接人工成本差异(direct labor variance) GLtd<M"  
　　成本控制方法(cost control method)