[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 g}Esj"7  
　　股本 Share capital "*N=aHsj  
　　已归还投资 Investment returned A0`#n|(Ad!  
　　利润分配-其他转入 Profit appropriation - other transfer in Z+]Uw  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /`vn/X^?^  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Ql.abU  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 60@]^g;$I  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund E[E7GsmqV  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Cp[ NVmN  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit QGM@m:O  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends eh5j  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 568qdD`PS  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends RJO40&Z<Z  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares QfHO3Y6h[  
　　期初未分配利润 Retained earnings, beginning of the year [mJmT->  
　　资本公积-股本溢价 Capital surplus - share premium k7\ ,No}  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve f9FLtdh \7  
　　资本公积-接受现金捐赠 Capital surplus - cash donation
'&n4W7  
　　资本公积-股权投资准备 Capital surplus - investment reserve hA!k kNqV  
　　资本公积-拨款转入 Capital surplus - subsidiary Z[pMlg6Z  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation OPP^n-iPr  
　　资本公积-其他 Capital surplus - others 1@L|EFa  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Od5I:p]N  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 0}d^UGD  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1w/Ur'8we  
　　盈余公积-储备基金 Surplus reserve - reserve fund vk]vtjf&%  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?N/6m  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment L}x,>hbT  
　　主营业务收入 Sales : ZWKrnG  
　　主营业务成本 Cost of sales TEYn^/n~  
　　主营业务税金及附加 Sales tax  a }m>  
　　营业费用 Operating expenses kvo V?<!  
　　管理费用 General and administrative expenses F#^<t$5t  
　　财务费用 Financial expenses z6+D=<  
　　投资收益 Investment income 8BgHoQ*  
　　其他业务收入 Other operating income \8e27#PJR  
　　营业外收入 Non-operating income l=.h]]`;  
　　补贴收入 Subsidy income 4UV<Q*B\F  
　　其他业务支出 Other operating expenses -IF3'VG  
　　营业外支出 Non-operating expenses {Z^ G]@  
　　所得税 Income tax 4
T<4Rb[  
　　直接人工成本差异(direct labor variance) 7\xGMC ctM  
　　直接材料成本差异(direct material variance) ?5e
]^H}  
　　在产品计价(work-in-process costing) _I1:|y  
　　联产品成本计算(joint products costing) 'gQ0=6(\  
　　生产成本汇总程序(accumulation process of procluction cost) aF (L_  
　　制造费用差异(manufacturing expenses variance) n^P~]1i   
　　实际成本与估计成本(actual cost and estimated cost) |1[3RnGS  
　　工资费用分配(salary costs allocation) swGp{wJ  
　　成本曲线(cost curve) eK)R=M@i  
　　农业生产成本(agriculture production cost) #lld*I"d  
　　原始成本和重置成本(original cost and replacement cost) Tb@r@j:V  
　　工程施工成本   iE8  
　　直接成本与间接成本(direct cost and indirect cost) <g4
[p^A  
　　可控成本(controllable cost) $/p/9 -  
　　制造费用分配(manufacturing expenses allocation) - fm1T|>#  
　　理论成本与应用成本(theory cost and practice cost) &?)? w-$p  
　　辅助生产成本分配(auxiliary production cost allocation) >ukn
<  
　　期间,费用 :psP|7%|  
　　成本控制程序(procedure of cost control) pdFa]  
　　成本记录(cost entry, cost recorder cost agenda) lNwqWOWy  
　　成本计算分批法(job costing method) =]swhF+l-  
　　成本计算分步法 v+b#8  
　　直接人工成本差异(direct labor variance) V@C8HTg  
　　成本控制方法(cost control method)