[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 :G6CWE  
　　股本 Share capital Ep-
bx&w+  
　　已归还投资 Investment returned p+g=Z<?`  
　　利润分配-其他转入 Profit appropriation - other transfer in
#j7&2L  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve i).Vu}W
#S  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve L)M{S3q ,  
　　利润分配-提取储备基金 Profit appropriation - reserve fund f:3cV(mC  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]$#bNt/p  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $j,$O>V  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit `Fcr`[  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~ AWn 1vFc  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve #i~P])%gNP  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends H%vgPQ8  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~>)>hy)  
　　期初未分配利润 Retained earnings, beginning of the year 1E$\&*(  
　　资本公积-股本溢价 Capital surplus - share premium =WUNBav  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve {_tq6ja-<  
　　资本公积-接受现金捐赠 Capital surplus - cash donation b81^756  
　　资本公积-股权投资准备 Capital surplus - investment reserve b7hICO-w  
　　资本公积-拨款转入 Capital surplus - subsidiary N?c~AEk9U  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation U _pPI$ =  
　　资本公积-其他 Capital surplus - others 0(o2<d7  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;8=Bee4  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ##By!FTP  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve )z&C&Gqz  
　　盈余公积-储备基金 Surplus reserve - reserve fund h% >ZN-K)  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;a|%W4"  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment )09ltr0@"  
　　主营业务收入 Sales PP!/WX   
　　主营业务成本 Cost of sales LV ]10v6  
　　主营业务税金及附加 Sales tax !]?kvf-3e  
　　营业费用 Operating expenses 4,@jSr|I3i  
　　管理费用 General and administrative expenses E4=D$hfq`  
　　财务费用 Financial expenses F ,as>X#  
　　投资收益 Investment income 3\]j4*i!  
　　其他业务收入 Other operating income s Y4wdG  
　　营业外收入 Non-operating income ^KD1dy3(  
　　补贴收入 Subsidy income E<D^j^T  
　　其他业务支出 Other operating expenses B4HMs$>   
　　营业外支出 Non-operating expenses o5RvxGN  
　　所得税 Income tax W $mw9  
　　直接人工成本差异(direct labor variance) =,6X_m  
　　直接材料成本差异(direct material variance) i{9.bpp/  
　　在产品计价(work-in-process costing)  Hxy=J
 
　　联产品成本计算(joint products costing) 'h;q I&  
　　生产成本汇总程序(accumulation process of procluction cost) QeT~s5 H  
　　制造费用差异(manufacturing expenses variance) -p0*R<t  
　　实际成本与估计成本(actual cost and estimated cost) <k3KCt  
　　工资费用分配(salary costs allocation) TPx`qyW  
　　成本曲线(cost curve) 6i+AJCkC  
　　农业生产成本(agriculture production cost) 'w1ll9O  
　　原始成本和重置成本(original cost and replacement cost) uEh
PO  
　　工程施工成本 o+{7"Na8[  
　　直接成本与间接成本(direct cost and indirect cost) H`k YDp  
　　可控成本(controllable cost) ) iV^rLwL  
　　制造费用分配(manufacturing expenses allocation) ]N\D^`iQ  
　　理论成本与应用成本(theory cost and practice cost) mYfHBW:  
　　辅助生产成本分配(auxiliary production cost allocation) 5w~ 0Q  
　　期间,费用 *
'?V>q,  
　　成本控制程序(procedure of cost control) C XuMNa  
　　成本记录(cost entry, cost recorder cost agenda) )l(DtU!E  
　　成本计算分批法(job costing method) "PS ) "t  
　　成本计算分步法 *yHz#u'  
　　直接人工成本差异(direct labor variance) #zgO_H  
　　成本控制方法(cost control method)