[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 rJR"[TTJ  
　　股本 Share capital `m3C\\9;  
　　已归还投资 Investment returned Mq6"7L  
　　利润分配-其他转入 Profit appropriation - other transfer in @!K)(B;A0b  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )82x)c<e  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \+ K ^G  
　　利润分配-提取储备基金 Profit appropriation - reserve fund PF4Cs3m/  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
lQ@2s[  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .O~)zMx  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ]2tX'=X  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends IUI>/87u  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve  8sE@?,  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends MTa.Ubs  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares jH\@Oc;7  
　　期初未分配利润 Retained earnings, beginning of the year (3 B; V  
　　资本公积-股本溢价 Capital surplus - share premium #Mi>f4T;  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve FJ~Dg3F1  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 17J|g.]m-&  
　　资本公积-股权投资准备 Capital surplus - investment reserve M]eH JZ~v  
　　资本公积-拨款转入 Capital surplus - subsidiary Rh,*tS  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation :h?Zg(l  
　　资本公积-其他 Capital surplus - others ,p0R4gi  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve n z+DPk["  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve R$NH [Tz  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve t[7YMk  
　　盈余公积-储备基金 Surplus reserve - reserve fund m &s0Ub  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ,HR~oT^  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]"aC wr   
　　主营业务收入 Sales T*O!r`.Ak  
　　主营业务成本 Cost of sales / [:@j+n\  
　　主营业务税金及附加 Sales tax +d]}  
　　营业费用 Operating expenses 4RJ8 2yq-  
　　管理费用 General and administrative expenses X+Xjf(  
　　财务费用 Financial expenses X,^J3Ek>O  
　　投资收益 Investment income 7w YSP&$  
　　其他业务收入 Other operating income uB0/H=<H  
　　营业外收入 Non-operating income 7G!SlC X}W  
　　补贴收入 Subsidy income c.,eIiL  
　　其他业务支出 Other operating expenses 61b,+'-  
　　营业外支出 Non-operating expenses ME{i-E4  
　　所得税 Income tax ]#TL~u[  
　　直接人工成本差异(direct labor variance) }8 fG+H.  
　　直接材料成本差异(direct material variance) d{I|4h  
　　在产品计价(work-in-process costing) >\[sNCkf  
　　联产品成本计算(joint products costing) <HI5xB_  
　　生产成本汇总程序(accumulation process of procluction cost) p
%_r0  
　　制造费用差异(manufacturing expenses variance) v~uQ_ae$>  
　　实际成本与估计成本(actual cost and estimated cost) H+\rCefba  
　　工资费用分配(salary costs allocation) cBiv=!n  
　　成本曲线(cost curve) E. t9F3
  
　　农业生产成本(agriculture production cost) H>a3\M  
　　原始成本和重置成本(original cost and replacement cost) K-(,,wS  
　　工程施工成本 )%f]`<o  
　　直接成本与间接成本(direct cost and indirect cost) {b8!YbG  
　　可控成本(controllable cost)
F[ m^(x  
　　制造费用分配(manufacturing expenses allocation) XBdC/DM[  
　　理论成本与应用成本(theory cost and practice cost)  \^w=T*  
　　辅助生产成本分配(auxiliary production cost allocation) A<QYW,:|  
　　期间,费用 l&^9<th  
　　成本控制程序(procedure of cost control) CSR6  
　　成本记录(cost entry, cost recorder cost agenda) C<eeAWP3v  
　　成本计算分批法(job costing method) +);o{wfW  
　　成本计算分步法 {.DI[@.g  
　　直接人工成本差异(direct labor variance) ^7vhize  
　　成本控制方法(cost control method)