[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 z`}z7e'>  
　　股本 Share capital W{RZ@3ZY  
　　已归还投资 Investment returned t]IHQ8  
　　利润分配-其他转入 Profit appropriation - other transfer in =cR"_Z[8X  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *O|_)G  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #Z. QMWq  
　　利润分配-提取储备基金 Profit appropriation - reserve fund -=cxUDB  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund u4#YZOiY)A  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )-\C{>  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit w!dgIS$  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,xw1B-dx  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve f@@7?5fW  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;~ -ZN?8   
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %lk^(@+ T  
　　期初未分配利润 Retained earnings, beginning of the year bN\;m^xfu  
　　资本公积-股本溢价 Capital surplus - share premium Wsb>3J  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve wrQ02?  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Q7.jSL6  
　　资本公积-股权投资准备 Capital surplus - investment reserve 7{Lp/z%r  
　　资本公积-拨款转入 Capital surplus - subsidiary  Sa[?B  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation qRSoF04!R  
　　资本公积-其他 Capital surplus - others t`1M}}.  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve (| \%)vH-  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve  J8-K  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve O3V.4tp  
　　盈余公积-储备基金 Surplus reserve - reserve fund eQz.N<f"  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund GrUpATIx  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment )K8^}L,  
　　主营业务收入 Sales p/yz`m T'w  
　　主营业务成本 Cost of sales %iB,hGatE  
　　主营业务税金及附加 Sales tax 8J#xB  
　　营业费用 Operating expenses :_,a%hb+8  
　　管理费用 General and administrative expenses 9u)p9)^-.v  
　　财务费用 Financial expenses 6FYL},.R  
　　投资收益 Investment income #Iu"qu  
　　其他业务收入 Other operating income 
J&Db-  
　　营业外收入 Non-operating income \gu8 ~zK  
　　补贴收入 Subsidy income H&8~"h6n  
　　其他业务支出 Other operating expenses k8\KCKql  
　　营业外支出 Non-operating expenses 1Ys)b[:  
　　所得税 Income tax <BIQc,)2}  
　　直接人工成本差异(direct labor variance) kbL7Xjk  
　　直接材料成本差异(direct material variance) Vm?#~}T  
　　在产品计价(work-in-process costing)
/6rQ.+|).  
　　联产品成本计算(joint products costing) `YUeVz>q?  
　　生产成本汇总程序(accumulation process of procluction cost) ]- 6q`'?[  
　　制造费用差异(manufacturing expenses variance) 9OFH6-;6`\  
　　实际成本与估计成本(actual cost and estimated cost) ,A&`WE  
　　工资费用分配(salary costs allocation) 9@ 4]t6h[  
　　成本曲线(cost curve) ,SPgop'  
　　农业生产成本(agriculture production cost) * s#6e}  
　　原始成本和重置成本(original cost and replacement cost) k.7!)jL7  
　　工程施工成本 H | C3{9  
　　直接成本与间接成本(direct cost and indirect cost) /0cm7[a?  
　　可控成本(controllable cost) S|xwYaoy%  
　　制造费用分配(manufacturing expenses allocation) T+x /J]A  
　　理论成本与应用成本(theory cost and practice cost) HE{UgU:tY  
　　辅助生产成本分配(auxiliary production cost allocation) rizjH+  
　　期间,费用 Ml9m# c  
　　成本控制程序(procedure of cost control) #D#kw*c  
　　成本记录(cost entry, cost recorder cost agenda) '4It>50b  
　　成本计算分批法(job costing method) 7IFZK\V  
　　成本计算分步法 _xH<R  
　　直接人工成本差异(direct labor variance) KwV!smi2  
　　成本控制方法(cost control method)