[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 xe@1H\7:  
　　股本 Share capital x/*lNG/  
　　已归还投资 Investment returned )l3Uf&v^f  
　　利润分配-其他转入 Profit appropriation - other transfer in ;J%:DD  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 3:)z+#Uk6  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve .WSyL  
　　利润分配-提取储备基金 Profit appropriation - reserve fund @)Qgy}*5  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund l2D*b93  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund L5&M@YTH  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit kwI``7g8*e  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 8Q'Emw |  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve b9bIvjm_  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Rs%`6et}\  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 5^B79A"}  
　　期初未分配利润 Retained earnings, beginning of the year USg "wJY  
　　资本公积-股本溢价 Capital surplus - share premium BEdCA]T  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve e;]tO-Nu  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ['d9sEv.  
　　资本公积-股权投资准备 Capital surplus - investment reserve g`XngRb|j  
　　资本公积-拨款转入 Capital surplus - subsidiary m'o dVZ7  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Jj4HJ9  
　　资本公积-其他 Capital surplus - others FuhmLm'p  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve TEtmmp0OD  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "Xq_N4  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~6G `k^!  
　　盈余公积-储备基金 Surplus reserve - reserve fund -+R,="nRQ  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund T5XXC1+  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment J4Gzp~{  
　　主营业务收入 Sales YQ BLbtn6(  
　　主营业务成本 Cost of sales p~D}Iyww1_  
　　主营业务税金及附加 Sales tax q m3\)9C  
　　营业费用 Operating expenses ]C_+u_9  
　　管理费用 General and administrative expenses (b&g4$!x&5  
　　财务费用 Financial expenses 7'0Vb!(  
　　投资收益 Investment income ohx[_}xN  
　　其他业务收入 Other operating income 6=iHw24  
　　营业外收入 Non-operating income + G @N  
　　补贴收入 Subsidy income 0vY_  
　　其他业务支出 Other operating expenses kAftW
'  
　　营业外支出 Non-operating expenses <,i4Ua  
　　所得税 Income tax !T6R[  
　　直接人工成本差异(direct labor variance) 2t= =<x  
　　直接材料成本差异(direct material variance) ~?Zib 1f)  
　　在产品计价(work-in-process costing) 1IXtu  
　　联产品成本计算(joint products costing) zakhJ  
　　生产成本汇总程序(accumulation process of procluction cost) N} EKV  
　　制造费用差异(manufacturing expenses variance) #]` uH{  
　　实际成本与估计成本(actual cost and estimated cost) H
sY5 wC  
　　工资费用分配(salary costs allocation) !_fDL6a-  
　　成本曲线(cost curve) NL2
1se  
　　农业生产成本(agriculture production cost) l;-Ml{}|0  
　　原始成本和重置成本(original cost and replacement cost) *z0!=>(  
　　工程施工成本 i%2u>Ni^  
　　直接成本与间接成本(direct cost and indirect cost) SUS=sR/N  
　　可控成本(controllable cost) VotC YJ  
　　制造费用分配(manufacturing expenses allocation) 5.rA xdP  
　　理论成本与应用成本(theory cost and practice cost) -/f$s1  
　　辅助生产成本分配(auxiliary production cost allocation) %rwvY`\  
　　期间,费用 mLCDN1UO{  
　　成本控制程序(procedure of cost control) I}C2;[aB  
　　成本记录(cost entry, cost recorder cost agenda) MAh1tYs4D
 
　　成本计算分批法(job costing method) (x=$b(I   
　　成本计算分步法 H& |/|\8F  
　　直接人工成本差异(direct labor variance) n0( Q/  
　　成本控制方法(cost control method)