[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 : $52Ds!i  
　　股本 Share capital Xx<&6 4W  
　　已归还投资 Investment returned RnBmy^l"  
　　利润分配-其他转入 Profit appropriation - other transfer in F6GZZKj  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +D-+}&oW  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \`%Y-!H+v  
　　利润分配-提取储备基金 Profit appropriation - reserve fund =!P?/  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund D15u1A  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (#l_YI -  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ; # ?0#):-  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends n\ ',F  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 46?F+,Rzl  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {7~ $$AR(  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Jx ;"a\KD  
　　期初未分配利润 Retained earnings, beginning of the year $}nUK~$GSv  
　　资本公积-股本溢价 Capital surplus - share premium ONe!'a0  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,vdP #:  
　　资本公积-接受现金捐赠 Capital surplus - cash donation qfH~hg  
　　资本公积-股权投资准备 Capital surplus - investment reserve UV8r&O  
　　资本公积-拨款转入 Capital surplus - subsidiary Qx,$)|_  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation .5CELtR  
　　资本公积-其他 Capital surplus - others M^JZ]W(  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \^(vlcy  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^F
Ma8;'o  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve NUnc"@  
　　盈余公积-储备基金 Surplus reserve - reserve fund Yg,WdVI&@  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Qu>zO!x  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment &eS70hq  
　　主营业务收入 Sales AW;)_|xM  
　　主营业务成本 Cost of sales N[bf.5T  
　　主营业务税金及附加 Sales tax -r'seb5  
　　营业费用 Operating expenses -Tkd@  
　　管理费用 General and administrative expenses H|:)K^o  
　　财务费用 Financial expenses 2GKU9cV*`  
　　投资收益 Investment income _5S$mc8K0  
　　其他业务收入 Other operating income F*] .  
　　营业外收入 Non-operating income I\%Lb z  
　　补贴收入 Subsidy income 95 .'t}  
　　其他业务支出 Other operating expenses u, ,WD  
　　营业外支出 Non-operating expenses Qp.
!U~  
　　所得税 Income tax <J}9.k
 
　　直接人工成本差异(direct labor variance) ee0>B86tE  
　　直接材料成本差异(direct material variance) 3a)Q:#okD  
　　在产品计价(work-in-process costing) sCCr%r]zL  
　　联产品成本计算(joint products costing) 32|L $o  
　　生产成本汇总程序(accumulation process of procluction cost) Yg,lJ!q  
　　制造费用差异(manufacturing expenses variance) A-Pwi.$  
　　实际成本与估计成本(actual cost and estimated cost) @>nk^l  
　　工资费用分配(salary costs allocation) 4NR5?s  
　　成本曲线(cost curve) ^W[`##,{Od  
　　农业生产成本(agriculture production cost) q[+:t   
　　原始成本和重置成本(original cost and replacement cost) jLS]^|  
　　工程施工成本 :h^UC~[h 3  
　　直接成本与间接成本(direct cost and indirect cost) .'mC3E+$  
　　可控成本(controllable cost) -xgmc-LGo  
　　制造费用分配(manufacturing expenses allocation) `b`52b\6S  
　　理论成本与应用成本(theory cost and practice cost) *]{I\rX
 
　　辅助生产成本分配(auxiliary production cost allocation) ,zw=&)W1  
　　期间,费用  mFoK76  
　　成本控制程序(procedure of cost control) [K@!JY  
　　成本记录(cost entry, cost recorder cost agenda) :O+b
4R+  
　　成本计算分批法(job costing method) la|l9N^,  
　　成本计算分步法 ~I|R}hS  
　　直接人工成本差异(direct labor variance) d4h(F,K7V  
　　成本控制方法(cost control method)