[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 $'pNp B#vH  
　　股本 Share capital QORN9SY  
　　已归还投资 Investment returned *GUAO){'  
　　利润分配-其他转入 Profit appropriation - other transfer in ^;c16  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve + S4fGT  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve x3rlJs`$;  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ^2wLxXO6  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :pRpvhm  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Y4IGDY*  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit {s3z"OV  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends
<58l;<0  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
JCY~W=;v  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends C%~a`e|/Y  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >E,U>@+  
　　期初未分配利润 Retained earnings, beginning of the year 0 'Vg6E]/  
　　资本公积-股本溢价 Capital surplus - share premium 1&:@  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *z'yk*  
　　资本公积-接受现金捐赠 Capital surplus - cash donation OTZ_c1
"K  
　　资本公积-股权投资准备 Capital surplus - investment reserve
J1XL<7  
　　资本公积-拨款转入 Capital surplus - subsidiary S^Au#1e   
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation +wW@'X  
　　资本公积-其他 Capital surplus - others N S#TW  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *6BThvg|&X  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1oKfy>ie  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve MuBx#M/  
　　盈余公积-储备基金 Surplus reserve - reserve fund p*5\+WO>!(  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund d`d0N5\  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment V3mAvmx  
　　主营业务收入 Sales C!C|\$)-  
　　主营业务成本 Cost of sales 1qi@uYDug  
　　主营业务税金及附加 Sales tax p h[\)  
　　营业费用 Operating expenses 1|8<H~&  
　　管理费用 General and administrative expenses _IeU+tS  
　　财务费用 Financial expenses ]4 (?BJ  
　　投资收益 Investment income TEsnNi 1  
　　其他业务收入 Other operating income hO[3Z^X  
　　营业外收入 Non-operating income T#Z%y!6  
　　补贴收入 Subsidy income Npn=cLC&  
　　其他业务支出 Other operating expenses vs 6,  
　　营业外支出 Non-operating expenses F\ctuaLC  
　　所得税 Income tax -6sW6;Q  
　　直接人工成本差异(direct labor variance) $<p8TtI=YQ  
　　直接材料成本差异(direct material variance) \M]-bw`  
　　在产品计价(work-in-process costing) FEz>[#eOX  
　　联产品成本计算(joint products costing) X bkb5EkA  
　　生产成本汇总程序(accumulation process of procluction cost) zhB">j8j  
　　制造费用差异(manufacturing expenses variance) ESb ]}c:  
　　实际成本与估计成本(actual cost and estimated cost) 6D;^uM2N  
　　工资费用分配(salary costs allocation) >"3>fche  
　　成本曲线(cost curve) *5,c Rz  
　　农业生产成本(agriculture production cost)  j<"nO(  
　　原始成本和重置成本(original cost and replacement cost) 0uCT+-  
　　工程施工成本 UK*qKj.)  
　　直接成本与间接成本(direct cost and indirect cost) ]IJv-(  
　　可控成本(controllable cost) `B8tmW#
  
　　制造费用分配(manufacturing expenses allocation) pUl8{YGS  
　　理论成本与应用成本(theory cost and practice cost) ) uP\>vRy  
　　辅助生产成本分配(auxiliary production cost allocation) t5 a7DD  
　　期间,费用 SK$Vk[c]  
　　成本控制程序(procedure of cost control) #pdUJ2)yM  
　　成本记录(cost entry, cost recorder cost agenda) 7t-Lz| $"  
　　成本计算分批法(job costing method) f c6g  
　　成本计算分步法 1px\K8  
　　直接人工成本差异(direct labor variance) ;1DdjETr  
　　成本控制方法(cost control method)