[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 y$7@~NH,d  
　　股本 Share capital j])nkm7_  
　　已归还投资 Investment returned .`Ts'0vVy  
　　利润分配-其他转入 Profit appropriation - other transfer in $/uNV1]o  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -hP-w>  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ALY% h!L  
　　利润分配-提取储备基金 Profit appropriation - reserve fund *tZ#^YG{(  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -?AaRwZ,  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund e{x|d?)8  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit k<3_!?3  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends DLrG-C33  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve .5m^)hi  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,Uv8[ci%9  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares lZu
pn?  
　　期初未分配利润 Retained earnings, beginning of the year %C8fv|@:f  
　　资本公积-股本溢价 Capital surplus - share premium TAu*lL(F  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve .DkDMg1US  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 4$+9k;m'  
　　资本公积-股权投资准备 Capital surplus - investment reserve ,As78^E{  
　　资本公积-拨款转入 Capital surplus - subsidiary 4)3!n*I  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^D0BGC&&  
　　资本公积-其他 Capital surplus - others NX*9nwp^  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2)^[SpZ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 7l})`> k  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve i#~1|2  
　　盈余公积-储备基金 Surplus reserve - reserve fund OWK)4[HY(  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund {@u}-6:wAT  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8c'0"G@S  
　　主营业务收入 Sales vAE?^*F  
　　主营业务成本 Cost of sales f-tV8  
　　主营业务税金及附加 Sales tax zA/W+j$:  
　　营业费用 Operating expenses Q nqU!6k@  
　　管理费用 General and administrative expenses C9}2F{8  
　　财务费用 Financial expenses (A*r&Ak[  
　　投资收益 Investment income 6YZ&>`a^  
　　其他业务收入 Other operating income N2_=^s7  
　　营业外收入 Non-operating income @zJ#16Vi  
　　补贴收入 Subsidy income 0OMyE9jJJ  
　　其他业务支出 Other operating expenses Eu )7@  
　　营业外支出 Non-operating expenses 'ga1SbA]  
　　所得税 Income tax DOWUnJ;5  
　　直接人工成本差异(direct labor variance) ;61m  
　　直接材料成本差异(direct material variance) >gr6H1  
　　在产品计价(work-in-process costing) vN7ihe[C  
　　联产品成本计算(joint products costing) ^~5tntb.  
　　生产成本汇总程序(accumulation process of procluction cost) LE Y Y{G?  
　　制造费用差异(manufacturing expenses variance) HC8{);  
　　实际成本与估计成本(actual cost and estimated cost) lm&C!{K  
　　工资费用分配(salary costs allocation) #U&G$E`7  
　　成本曲线(cost curve) 9_ Qm_  
　　农业生产成本(agriculture production cost) ,9#G/nF  
　　原始成本和重置成本(original cost and replacement cost) ,U'Er#U  
　　工程施工成本 t MB;GIb#  
　　直接成本与间接成本(direct cost and indirect cost) {-S0m=  
　　可控成本(controllable cost) _pNUI{De  
　　制造费用分配(manufacturing expenses allocation) rDYq]`  
　　理论成本与应用成本(theory cost and practice cost) 1{"fmV  
　　辅助生产成本分配(auxiliary production cost allocation) kkrQ;i)
Z  
　　期间,费用 ;<q@> p[  
　　成本控制程序(procedure of cost control) 't{=n [  
　　成本记录(cost entry, cost recorder cost agenda) ,oP-:q!PC  
　　成本计算分批法(job costing method) 7Hpsmfm  
　　成本计算分步法 +X;6%O;  
　　直接人工成本差异(direct labor variance) `>8|  
　　成本控制方法(cost control method)