[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 5lm<%  
　　股本 Share capital F@<CsgKB-  
　　已归还投资 Investment returned {3.r6ZwCn  
　　利润分配-其他转入 Profit appropriation - other transfer in M $Es%  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 76Vl6cPu>  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 1. rj'  
　　利润分配-提取储备基金 Profit appropriation - reserve fund m"o ;L3  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund m<0 &~rg   
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund FvJd8kV  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit QoG cWJ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^Nmg07_R  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 'rr^2d]`ST  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Q)LM-ZJKQ  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /k<WNZM  
　　期初未分配利润 Retained earnings, beginning of the year %YSu8G_t  
　　资本公积-股本溢价 Capital surplus - share premium 8'f4 Od ?  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve aEWWFN  
　　资本公积-接受现金捐赠 Capital surplus - cash donation hrhb!0  
　　资本公积-股权投资准备 Capital surplus - investment reserve N9vP7  
　　资本公积-拨款转入 Capital surplus - subsidiary "Q?k'^@  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5JLu2P  
　　资本公积-其他 Capital surplus - others yq NzdzX  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 82]vkU  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve opJMS6%r  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve &d5ia+#  
　　盈余公积-储备基金 Surplus reserve - reserve fund ^8@Iyh
  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund H8`(O"V  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment |"9 #bU  
　　主营业务收入 Sales $.GOZqMs  
　　主营业务成本 Cost of sales dV F f.  
　　主营业务税金及附加 Sales tax * ;Cy=J+  
　　营业费用 Operating expenses NsJ(`zk:  
　　管理费用 General and administrative expenses FN%m0"/Z{t  
　　财务费用 Financial expenses Ns[ym>x#2  
　　投资收益 Investment income ")!,ZD  
　　其他业务收入 Other operating income X_g 3rv1J  
　　营业外收入 Non-operating income YBP:q2H  
　　补贴收入 Subsidy income Ko/ I#)  
　　其他业务支出 Other operating expenses 6'RrQc=q  
　　营业外支出 Non-operating expenses aBw2f[mo  
　　所得税 Income tax Jte#ZnP  
　　直接人工成本差异(direct labor variance) +C(/Lyo}  
　　直接材料成本差异(direct material variance) ^-[?#]  
　　在产品计价(work-in-process costing) NbGV1q']  
　　联产品成本计算(joint products costing) 3Bx:Ntx<  
　　生产成本汇总程序(accumulation process of procluction cost) <1.A=_ M  
　　制造费用差异(manufacturing expenses variance) 0#YX=vjX7  
　　实际成本与估计成本(actual cost and estimated cost) /M*a,o  
　　工资费用分配(salary costs allocation) _!?Hu/zo  
　　成本曲线(cost curve) GKFq+]W  
　　农业生产成本(agriculture production cost) kr9gK~  
　　原始成本和重置成本(original cost and replacement cost) `QUy;%+  
　　工程施工成本 *s>BG1$<  
　　直接成本与间接成本(direct cost and indirect cost) !DI{:I_h(  
　　可控成本(controllable cost) eU N"w,@y  
　　制造费用分配(manufacturing expenses allocation) zWb4([P;  
　　理论成本与应用成本(theory cost and practice cost) \C`~S7jC  
　　辅助生产成本分配(auxiliary production cost allocation) .LuB\o$  
　　期间,费用 q=DN {a:  
　　成本控制程序(procedure of cost control) /2HN>{F^Y  
　　成本记录(cost entry, cost recorder cost agenda) lZrVY+D  
　　成本计算分批法(job costing method) OHflIeq#@  
　　成本计算分步法 ^+1#[E
  
　　直接人工成本差异(direct labor variance) 9Y<#=C  
　　成本控制方法(cost control method)