[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 E<'V6T9bi  
　　股本 Share capital t1ers> h  
　　已归还投资 Investment returned sspGB>h8l  
　　利润分配-其他转入 Profit appropriation - other transfer in _'Rg7zHTp-  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve cb }OjM F  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve S;j"@'gz9  
　　利润分配-提取储备基金 Profit appropriation - reserve fund pfQ3Y$z  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund MIY`"h0*  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0IyT(1hS  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Ym?VF{e,  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends }b^x#HC  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve V;"Rp-`^  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends gI00@p:m  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ^qLes P#   
　　期初未分配利润 Retained earnings, beginning of the year iL|5}x5\  
　　资本公积-股本溢价 Capital surplus - share premium Fg0!2MKq*  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )JhB!P(  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Y B.@zL0.(  
　　资本公积-股权投资准备 Capital surplus - investment reserve UAGh2?q2  
　　资本公积-拨款转入 Capital surplus - subsidiary :OV6R,  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation "gt1pf~y  
　　资本公积-其他 Capital surplus - others C(vQR~_  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ]U&<y8Q_6  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve q+ `QiPj  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve q4g)/x%nc  
　　盈余公积-储备基金 Surplus reserve - reserve fund cNMD I  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund erOj(ce  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment EFv^uve  
　　主营业务收入 Sales h:i FLSf  
　　主营业务成本 Cost of sales  |CAMd
U  
　　主营业务税金及附加 Sales tax /vpwpVHIpG  
　　营业费用 Operating expenses I~4!8W-Y  
　　管理费用 General and administrative expenses sF3@7~m4  
　　财务费用 Financial expenses ^O!;KIe{g  
　　投资收益 Investment income uSv]1m_-]  
　　其他业务收入 Other operating income Y]!&, e,  
　　营业外收入 Non-operating income KE-0/m4yJ  
　　补贴收入 Subsidy income "q KVGd  
　　其他业务支出 Other operating expenses JvkTfTE7  
　　营业外支出 Non-operating expenses 'EN80+xYX  
　　所得税 Income tax v8zOY#?  
　　直接人工成本差异(direct labor variance) :3{n(~  
　　直接材料成本差异(direct material variance) WLiFD.  
　　在产品计价(work-in-process costing) ZC`VuCg2O  
　　联产品成本计算(joint products costing) c]"w0a-`^@  
　　生产成本汇总程序(accumulation process of procluction cost) E=91k.  
　　制造费用差异(manufacturing expenses variance) :KqSMuKR  
　　实际成本与估计成本(actual cost and estimated cost) 7>h(M+ /  
　　工资费用分配(salary costs allocation) .>S1do+  
　　成本曲线(cost curve) &Zjs  
　　农业生产成本(agriculture production cost) LI<Emez  
　　原始成本和重置成本(original cost and replacement cost) Gd$!xN%O  
　　工程施工成本 H;0K4|I  
　　直接成本与间接成本(direct cost and indirect cost) @>&b&uj7T  
　　可控成本(controllable cost) g_0| `Sm  
　　制造费用分配(manufacturing expenses allocation) \-sW>LIA  
　　理论成本与应用成本(theory cost and practice cost) xVRxKM5 {  
　　辅助生产成本分配(auxiliary production cost allocation) t{,e{oZx  
　　期间,费用 pu_?)U  
　　成本控制程序(procedure of cost control) c}s#!|E0v  
　　成本记录(cost entry, cost recorder cost agenda) 5Pf)&iG  
　　成本计算分批法(job costing method) yY rFk^  
　　成本计算分步法 6Hfv'X5E`Z  
　　直接人工成本差异(direct labor variance) v+o6ZNX  
　　成本控制方法(cost control method)