[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 M4e8PRlI  
　　股本 Share capital :464~tHI[`  
　　已归还投资 Investment returned L-
Mf{z  
　　利润分配-其他转入 Profit appropriation - other transfer in drJUfsxV  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve sC_doh_M  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve CUx-k|\  
　　利润分配-提取储备基金 Profit appropriation - reserve fund |=[._VH1  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund B.}j1Bb  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Qp-P[Tc  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit K@?K4o   
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4$+/7I \  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Pu(kCH{  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends v7<r-<I[  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 5}2148  
　　期初未分配利润 Retained earnings, beginning of the year 2]Ei4%jo  
　　资本公积-股本溢价 Capital surplus - share premium QwLS L<.  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Ej<`HbJ'Q  
　　资本公积-接受现金捐赠 Capital surplus - cash donation HE-ErEtGB  
　　资本公积-股权投资准备 Capital surplus - investment reserve q:mqA$n  
　　资本公积-拨款转入 Capital surplus - subsidiary j2oU 1' b  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation F#z1 sl'  
　　资本公积-其他 Capital surplus - others SqVh\Nn  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve :ay`Id_tm  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve gRwRhA/  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve QG5c>Q  
　　盈余公积-储备基金 Surplus reserve - reserve fund fr&K^je\  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund A~;+P  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment EJ(z]M`f  
　　主营业务收入 Sales d!y_N&z|(  
　　主营业务成本 Cost of sales yY!@FGsA  
　　主营业务税金及附加 Sales tax T/tCX[}  
　　营业费用 Operating expenses pwl7aC+6d  
　　管理费用 General and administrative expenses ufN`=IJ%  
　　财务费用 Financial expenses %F(lq*8X  
　　投资收益 Investment income )Ut9k  
　　其他业务收入 Other operating income LAuaowE\v  
　　营业外收入 Non-operating income j3f q}>=  
　　补贴收入 Subsidy income {m"I-VF  
　　其他业务支出 Other operating expenses , D'bIk  
　　营业外支出 Non-operating expenses :`S\p[5  
　　所得税 Income tax #6
6u<FaG  
　　直接人工成本差异(direct labor variance) [ub)`-6 u  
　　直接材料成本差异(direct material variance) }ok'd=M  
　　在产品计价(work-in-process costing) 
q)
N^  
　　联产品成本计算(joint products costing) c LfPSA  
　　生产成本汇总程序(accumulation process of procluction cost) Is!+`[ma  
　　制造费用差异(manufacturing expenses variance) .K+5k`kd  
　　实际成本与估计成本(actual cost and estimated cost) e'~<uN>
 
　　工资费用分配(salary costs allocation) -pQ0,/}K  
　　成本曲线(cost curve)  @4>?Y=#  
　　农业生产成本(agriculture production cost) 
iThf\  
　　原始成本和重置成本(original cost and replacement cost) `eKFs0M.  
　　工程施工成本 ;W3c|5CE  
　　直接成本与间接成本(direct cost and indirect cost) BLb'7`t  
　　可控成本(controllable cost) 7
2dd%  
　　制造费用分配(manufacturing expenses allocation) ^geY Ay  
　　理论成本与应用成本(theory cost and practice cost) lN7YU-ygz  
　　辅助生产成本分配(auxiliary production cost allocation) /p) y!5e  
　　期间,费用 L7N>p4h]Xj  
　　成本控制程序(procedure of cost control) oSH]TL2@Cd  
　　成本记录(cost entry, cost recorder cost agenda) D"P<;@ef  
　　成本计算分批法(job costing method) hmv*IF.  
　　成本计算分步法 DK<}q1
xi  
　　直接人工成本差异(direct labor variance) Xliw(B'\a4  
　　成本控制方法(cost control method)