[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 qA '^b ~  
　　股本 Share capital l?)>"^  
　　已归还投资 Investment returned \Hp!NbnF$  
　　利润分配-其他转入 Profit appropriation - other transfer in n =-vOa%  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ={xRNNUj_  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _-vlN  
　　利润分配-提取储备基金 Profit appropriation - reserve fund bR7tmJ[)Z  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _qE9]mU  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9C \}bT  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Yuv=<V  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends B5 /8LEWw  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve yr},pB  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _t-6m2A  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares gR!hN.I  
　　期初未分配利润 Retained earnings, beginning of the year `mcb0  
　　资本公积-股本溢价 Capital surplus - share premium }$<v  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $@6q5Iz!&  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Ia%cc L=  
　　资本公积-股权投资准备 Capital surplus - investment reserve 0 @#Jz#?  
　　资本公积-拨款转入 Capital surplus - subsidiary N$>Ml!J  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation JPTLh{/  
　　资本公积-其他 Capital surplus - others 5:38}p9`
 
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $E[O}+L$#  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve I0l3"5X a  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve y3(~8n  
　　盈余公积-储备基金 Surplus reserve - reserve fund z@UH[>^gj  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund O)^F z:  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment kDJYEI9j>  
　　主营业务收入 Sales r
oZn{+f  
　　主营业务成本 Cost of sales )PR`irw  
　　主营业务税金及附加 Sales tax ,8DC9yM,  
　　营业费用 Operating expenses b:9"nALg C  
　　管理费用 General and administrative expenses B0RVtbK  
　　财务费用 Financial expenses T=w0T-[f  
　　投资收益 Investment income R1hmJ  
　　其他业务收入 Other operating income rk%pA-P2  
　　营业外收入 Non-operating income 9/8+ R%  
　　补贴收入 Subsidy income :{eYm|2-  
　　其他业务支出 Other operating expenses lrPIXIM  
　　营业外支出 Non-operating expenses q !}~c  
　　所得税 Income tax &iD&C>;pf  
　　直接人工成本差异(direct labor variance) i*l=xW;bM  
　　直接材料成本差异(direct material variance) R{H8@JLD  
　　在产品计价(work-in-process costing) Y, Lpv|  
　　联产品成本计算(joint products costing) @=g{4(zR^  
　　生产成本汇总程序(accumulation process of procluction cost) iPCn-DoIS  
　　制造费用差异(manufacturing expenses variance) Xr o5~G  
　　实际成本与估计成本(actual cost and estimated cost) CNV^,`FX  
　　工资费用分配(salary costs allocation) KY2z)#/  
　　成本曲线(cost curve) F'wG%  
　　农业生产成本(agriculture production cost) 43=)akJi  
　　原始成本和重置成本(original cost and replacement cost) ~2[kCuu  
　　工程施工成本 ??Urm[Y
.Z  
　　直接成本与间接成本(direct cost and indirect cost) \Dr( /n  
　　可控成本(controllable cost) u=PLjrB~}  
　　制造费用分配(manufacturing expenses allocation) ?!"pzDg  
　　理论成本与应用成本(theory cost and practice cost) I<W<;A  
　　辅助生产成本分配(auxiliary production cost allocation) ,WsG,Q(K  
　　期间,费用 >t9
DI  
　　成本控制程序(procedure of cost control) LCXWpUj~  
　　成本记录(cost entry, cost recorder cost agenda) 0WZd$  
　　成本计算分批法(job costing method) 'o=DGm2H  
　　成本计算分步法 Yx66Xy  
　　直接人工成本差异(direct labor variance) ,y0 &E8Z  
　　成本控制方法(cost control method)