[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 f34&:xz2U  
　　股本 Share capital iZk``5tPE  
　　已归还投资 Investment returned 1A-EP@# J  
　　利润分配-其他转入 Profit appropriation - other transfer in &y\2:IyA  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ku8c
)  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +9CUnRv  
　　利润分配-提取储备基金 Profit appropriation - reserve fund q(^J7M)  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &Sa~Wtm|*  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund G[j79o  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit BxYA[#fd}  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ZQA C &:  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve <t{AY^:r  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends H%aLkV!J  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,$$$_+m\  
　　期初未分配利润 Retained earnings, beginning of the year %;$Y|RbmqE  
　　资本公积-股本溢价 Capital surplus - share premium ZRGZ'+hw  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve y/eX(l<{  
　　资本公积-接受现金捐赠 Capital surplus - cash donation . *xq =  
　　资本公积-股权投资准备 Capital surplus - investment reserve WEAXqDjM  
　　资本公积-拨款转入 Capital surplus - subsidiary XtdLKYET  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation tC-KW~&  
　　资本公积-其他 Capital surplus - others k|'Mh0G0  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Fg_s'G,`  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ZH_4'm!^g|  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve A"iD4Q  
　　盈余公积-储备基金 Surplus reserve - reserve fund N)WG~=Gi  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund %=y3  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment q.{/{9  
　　主营业务收入 Sales !5!$h`g  
　　主营业务成本 Cost of sales t'x:fO?cp  
　　主营业务税金及附加 Sales tax 6qpV53H  
　　营业费用 Operating expenses ~la04wR28  
　　管理费用 General and administrative expenses e/jM+%  
　　财务费用 Financial expenses vK`h;  
　　投资收益 Investment income )m;qv'=!  
　　其他业务收入 Other operating income Uy|=A7Ad c  
　　营业外收入 Non-operating income 15DK\_;  
　　补贴收入 Subsidy income Cbs4`D
,  
　　其他业务支出 Other operating expenses X.9MOdG70  
　　营业外支出 Non-operating expenses '$-,;vnP0  
　　所得税 Income tax }/3pC a  
　　直接人工成本差异(direct labor variance) )^f Q@C8  
　　直接材料成本差异(direct material variance) ^oO5t-9<!  
　　在产品计价(work-in-process costing)
qFbUM;  
　　联产品成本计算(joint products costing) FD+PD:cQn  
　　生产成本汇总程序(accumulation process of procluction cost) l{m~d!w`a  
　　制造费用差异(manufacturing expenses variance) {b
qKb=nyZ  
　　实际成本与估计成本(actual cost and estimated cost) $50"3g!Y  
　　工资费用分配(salary costs allocation) 1t=X: ]0j  
　　成本曲线(cost curve) 9$@ g;?}Ps  
　　农业生产成本(agriculture production cost) cY'To<v  
　　原始成本和重置成本(original cost and replacement cost) Jd"s~n<>K  
　　工程施工成本 q'@Ei4  
　　直接成本与间接成本(direct cost and indirect cost) ~U6YN_ W  
　　可控成本(controllable cost) YKOO(?lv  
　　制造费用分配(manufacturing expenses allocation) NVWeJ+w  
　　理论成本与应用成本(theory cost and practice cost) \+Ln~\Sv  
　　辅助生产成本分配(auxiliary production cost allocation) pt
ni'W3  
　　期间,费用 %kFELtx  
　　成本控制程序(procedure of cost control) 810<1NP  
　　成本记录(cost entry, cost recorder cost agenda) kS#DKo  
　　成本计算分批法(job costing method) Cy:`pYxhd  
　　成本计算分步法 bRz^=  
　　直接人工成本差异(direct labor variance) 4{WV  
　　成本控制方法(cost control method)