[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 ?M:>2wl  
　　股本 Share capital ^Laqq%PI  
　　已归还投资 Investment returned `4K|L6  
　　利润分配-其他转入 Profit appropriation - other transfer in ,V1"Typ#<  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve kZ5#a)U<  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $#rkvG_w  
　　利润分配-提取储备基金 Profit appropriation - reserve fund &PJ;B)b  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund sK#)k\w>  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 5t%8y!s  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit utmJ>GW SI  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends qm_l# u6  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve zQ+Mu^|u+  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends WWpMuB_G  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :)lS9<Y}  
　　期初未分配利润 Retained earnings, beginning of the year JMB#KzvN[  
　　资本公积-股本溢价 Capital surplus - share premium y`oj\  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve n3p@duC4  
　　资本公积-接受现金捐赠 Capital surplus - cash donation kN/YnY*J<  
　　资本公积-股权投资准备 Capital surplus - investment reserve ~\am%r>  
　　资本公积-拨款转入 Capital surplus - subsidiary 5 tKgm/  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6Amt75RY  
　　资本公积-其他 Capital surplus - others r|l?2 eO~  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve (7qlp*8.s  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve LAC&W;pJ"  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1 iox0  
　　盈余公积-储备基金 Surplus reserve - reserve fund QD7KE6KP'  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund K<^p~'f4P  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment P^OmJ;""D  
　　主营业务收入 Sales *6yY>LW  
　　主营业务成本 Cost of sales K+)3 LR^  
　　主营业务税金及附加 Sales tax T+L=GnYl  
　　营业费用 Operating expenses B.y}S  
　　管理费用 General and administrative expenses L(|K{vHh]  
　　财务费用 Financial expenses qy'-'UlIr  
　　投资收益 Investment income mo^E8t.  
　　其他业务收入 Other operating income e%e.|+  
　　营业外收入 Non-operating income yBy7d!@2  
　　补贴收入 Subsidy income cg{5\Vl  
　　其他业务支出 Other operating expenses K~d'*J-  
　　营业外支出 Non-operating expenses '9!_:3[d\]  
　　所得税 Income tax
b>ZAkz)U+  
　　直接人工成本差异(direct labor variance) y#a,d||N1  
　　直接材料成本差异(direct material variance) R3G\Gchd  
　　在产品计价(work-in-process costing) ;+DEU0|pe  
　　联产品成本计算(joint products costing) }Nr6oUn  
　　生产成本汇总程序(accumulation process of procluction cost) ZbC$Fk,,I&  
　　制造费用差异(manufacturing expenses variance) ;j9%D`u<  
　　实际成本与估计成本(actual cost and estimated cost) W(]A^C=/  
　　工资费用分配(salary costs allocation) x\'3UKQP+^  
　　成本曲线(cost curve) H5 z1_O_+  
　　农业生产成本(agriculture production cost) wn@~80)$  
　　原始成本和重置成本(original cost and replacement cost) A8tJ&O rwY  
　　工程施工成本 (nQm9 M(  
　　直接成本与间接成本(direct cost and indirect cost)
:,l16{^  
　　可控成本(controllable cost) `<g]p-=":  
　　制造费用分配(manufacturing expenses allocation) )5( j x  
　　理论成本与应用成本(theory cost and practice cost) CzG[S\{+  
　　辅助生产成本分配(auxiliary production cost allocation) Y$>NsgQn6  
　　期间,费用 9}QIqH\p  
　　成本控制程序(procedure of cost control) *sldv  
　　成本记录(cost entry, cost recorder cost agenda) /wEl\Kx  
　　成本计算分批法(job costing method) rG?5z"  
　　成本计算分步法 K+|XI|1p  
　　直接人工成本差异(direct labor variance) F^/KD<cgK  
　　成本控制方法(cost control method)