[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 # 3UrGom  
　　股本 Share capital }M7{~ov#s  
　　已归还投资 Investment returned !8~A
`  
　　利润分配-其他转入 Profit appropriation - other transfer in 4AW-'W  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve gc,%A'OR^<  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve m~c6b{F3Z-  
　　利润分配-提取储备基金 Profit appropriation - reserve fund "{>BP$Jz  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund f=:ycd!  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,6@ s N'c  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit t} 6QU  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends s3<gq x-&r  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve GO4IAUA  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends f"9aL= 3  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
2zE gAc  
　　期初未分配利润 Retained earnings, beginning of the year Z{XF!pS%H  
　　资本公积-股本溢价 Capital surplus - share premium .=G?Zd  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve X/Sp!W-H  
　　资本公积-接受现金捐赠 Capital surplus - cash donation l5P!9P  
　　资本公积-股权投资准备 Capital surplus - investment reserve $y{rM%6JU  
　　资本公积-拨款转入 Capital surplus - subsidiary ~xPU#m<  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation  g&&-  
　　资本公积-其他 Capital surplus - others aNUU' [  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve HD%n'@E  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 7C / ^Gw  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve b,h@.s  
　　盈余公积-储备基金 Surplus reserve - reserve fund 1egq:bh  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund r_ >]y p  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7up~8e$_  
　　主营业务收入 Sales 88uoA6Y8h  
　　主营业务成本 Cost of sales fbg:rH\_  
　　主营业务税金及附加 Sales tax db*yA@2Lg  
　　营业费用 Operating expenses yjE$o?A  
　　管理费用 General and administrative expenses ?COLjk  
　　财务费用 Financial expenses p`qy57  
　　投资收益 Investment income /M2U7^9``"  
　　其他业务收入 Other operating income xTnFJ$RK2  
　　营业外收入 Non-operating income _|jEuif  
　　补贴收入 Subsidy income F%< ZEVm  
　　其他业务支出 Other operating expenses WQiIS0BJ *  
　　营业外支出 Non-operating expenses :;Xh`br  
　　所得税 Income tax zQ~N(Jj?h  
　　直接人工成本差异(direct labor variance) tn38T%  
　　直接材料成本差异(direct material variance) utzf7?nIS  
　　在产品计价(work-in-process costing) 3-Bz5sj9  
　　联产品成本计算(joint products costing) *q-VY[2  
　　生产成本汇总程序(accumulation process of procluction cost) M!R=&a=
Z  
　　制造费用差异(manufacturing expenses variance) X*w7q7\8-:  
　　实际成本与估计成本(actual cost and estimated cost) l~Hu#+O  
　　工资费用分配(salary costs allocation) A<}nXHs-  
　　成本曲线(cost curve) `eEiSf  
　　农业生产成本(agriculture production cost) B=}s7
$^  
　　原始成本和重置成本(original cost and replacement cost) :8t;_f  
　　工程施工成本 9y}/ G  
　　直接成本与间接成本(direct cost and indirect cost) XOL_vS24  
　　可控成本(controllable cost) [Smqe>U1  
　　制造费用分配(manufacturing expenses allocation) ()^tw5e'^  
　　理论成本与应用成本(theory cost and practice cost) )tm%0z7R  
　　辅助生产成本分配(auxiliary production cost allocation) VX:Kq<XwQ  
　　期间,费用 }IRD!  
　　成本控制程序(procedure of cost control) .^xQtnq  
　　成本记录(cost entry, cost recorder cost agenda) f = 'AI  
　　成本计算分批法(job costing method) a)S{9q}%  
　　成本计算分步法 A'aYH`j  
　　直接人工成本差异(direct labor variance) d
vcLZK  
　　成本控制方法(cost control method)