[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 pt|u?T_+  
　　股本 Share capital `N8A{8$qv  
　　已归还投资 Investment returned  [Fr.ik  
　　利润分配-其他转入 Profit appropriation - other transfer in Cq/*/jBM  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve CQzJ_aSJ(  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
hMeE@Q0  
　　利润分配-提取储备基金 Profit appropriation - reserve fund =JNoC01D  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )UZ 's>O  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund :)?w2'O  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit RNp3lXf O  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends "i4@'`r  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2Wq)y1R<T  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends nP4jOq *H  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =f{V<i~q  
　　期初未分配利润 Retained earnings, beginning of the year [D?RL`ZF  
　　资本公积-股本溢价 Capital surplus - share premium +@AN+!(  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve I6'U[ )%  
　　资本公积-接受现金捐赠 Capital surplus - cash donation p^7ZFUP  
　　资本公积-股权投资准备 Capital surplus - investment reserve 4wMKl6mL  
　　资本公积-拨款转入 Capital surplus - subsidiary Qy5\qW'  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation JTQ$p*2]  
　　资本公积-其他 Capital surplus - others &D>e>]E|P  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve T
Q.d|{B[  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve E,u@,= j  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 4vW:xK  
　　盈余公积-储备基金 Surplus reserve - reserve fund 6#KRI%adw`  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund B.;/N220P  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment P0DvZV8  
　　主营业务收入 Sales hf8=r5j=  
　　主营业务成本 Cost of sales k P>G4$e_v  
　　主营业务税金及附加 Sales tax GmPNzHDb  
　　营业费用 Operating expenses 'X"@C;q  
　　管理费用 General and administrative expenses Bj;Fy9[yb  
　　财务费用 Financial expenses PDzVXLpC  
　　投资收益 Investment income u==bLl=$  
　　其他业务收入 Other operating income H)G ^ Y 1  
　　营业外收入 Non-operating income Elh: %dr Q  
　　补贴收入 Subsidy income X'IW&^
kI  
　　其他业务支出 Other operating expenses 6*/0 yGij  
　　营业外支出 Non-operating expenses ?o"wyF A*  
　　所得税 Income tax j#9p0[  
　　直接人工成本差异(direct labor variance) /H^=`[Mr  
　　直接材料成本差异(direct material variance) x'+lNlv  
　　在产品计价(work-in-process costing) Wb68")$  
　　联产品成本计算(joint products costing) 4[9~g=
y>  
　　生产成本汇总程序(accumulation process of procluction cost) |\*7J!Liv  
　　制造费用差异(manufacturing expenses variance) a7)q^;:O  
　　实际成本与估计成本(actual cost and estimated cost) 959&I0=g"  
　　工资费用分配(salary costs allocation) IE+$ET>t  
　　成本曲线(cost curve) .&TJSIx$  
　　农业生产成本(agriculture production cost) KaZ*HPe(  
　　原始成本和重置成本(original cost and replacement cost) e 9U\48  
　　工程施工成本 *Ny^XQ_X  
　　直接成本与间接成本(direct cost and indirect cost) Ef;_im  
　　可控成本(controllable cost) %XMrSlSOp  
　　制造费用分配(manufacturing expenses allocation) \vs,$h  
　　理论成本与应用成本(theory cost and practice cost) Y<#WC#3=  
　　辅助生产成本分配(auxiliary production cost allocation) fF;Oz"I{\  
　　期间,费用 >w9fFm!Q  
　　成本控制程序(procedure of cost control) WhMr'l/e  
　　成本记录(cost entry, cost recorder cost agenda) 'bN\bbR  
　　成本计算分批法(job costing method) Jb#*QJ=  
　　成本计算分步法 @c,}\"(  
　　直接人工成本差异(direct labor variance) pj6Q0h)  
　　成本控制方法(cost control method)