[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 rUvjc4O}  
　　股本 Share capital B@g 0QgA  
　　已归还投资 Investment returned Y^DS~CrM  
　　利润分配-其他转入 Profit appropriation - other transfer in (8DJ
f"}  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .U|irDO  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Wm>[5h%>  
　　利润分配-提取储备基金 Profit appropriation - reserve fund A*#.7Np!"  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund EfHo1Yn&  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ) *Mr{`  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit W FVx7  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends , 6 P:S7  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve (XW\4msB)I  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends c ;_ T  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares s &:LY"[`  
　　期初未分配利润 Retained earnings, beginning of the year MzZYzz  
　　资本公积-股本溢价 Capital surplus - share premium B1dVHz#  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve s%F}4W2s  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ? HwW~aO  
　　资本公积-股权投资准备 Capital surplus - investment reserve 2z9\p%MX  
　　资本公积-拨款转入 Capital surplus - subsidiary |hBX"  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation *ue- x!"c  
　　资本公积-其他 Capital surplus - others \HX'^t`  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _~V
7m  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve mLApF 5Hy  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve bH4'j/3  
　　盈余公积-储备基金 Surplus reserve - reserve fund +-tv NX%IJ  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund )yvI {   
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment / blVm1F  
　　主营业务收入 Sales I3 /^{-n  
　　主营业务成本 Cost of sales )p*I(y  
　　主营业务税金及附加 Sales tax (IdXJvKU!  
　　营业费用 Operating expenses /@Qg'Q#  
　　管理费用 General and administrative expenses 4qMqAT  
　　财务费用 Financial expenses K;,zE6WD$$  
　　投资收益 Investment income Q;r9>E!  
　　其他业务收入 Other operating income _IzJxAcJ  
　　营业外收入 Non-operating income $:IOoS|e  
　　补贴收入 Subsidy income ^Ud1 ag!-  
　　其他业务支出 Other operating expenses $|+q9o\  
　　营业外支出 Non-operating expenses #ra"(/)  
　　所得税 Income tax h^_Sd"l3  
　　直接人工成本差异(direct labor variance) B-Bgk  
　　直接材料成本差异(direct material variance) +M4X r*  
　　在产品计价(work-in-process costing) e8T#ZWr*  
　　联产品成本计算(joint products costing) t^eWFX  
　　生产成本汇总程序(accumulation process of procluction cost) y/U(v"'4U  
　　制造费用差异(manufacturing expenses variance) 3ZdheenK9  
　　实际成本与估计成本(actual cost and estimated cost) /5cFa  
　　工资费用分配(salary costs allocation) K_/-mwA v  
　　成本曲线(cost curve) !RX\">z  
　　农业生产成本(agriculture production cost) =!}n .  
　　原始成本和重置成本(original cost and replacement cost) h'*>\eC6  
　　工程施工成本 QTZfe<m0  
　　直接成本与间接成本(direct cost and indirect cost) i-1lppI  
　　可控成本(controllable cost) [:M:6JJ  
　　制造费用分配(manufacturing expenses allocation) (-k`|X"  
　　理论成本与应用成本(theory cost and practice cost) 9 0PF)U  
　　辅助生产成本分配(auxiliary production cost allocation) ]2O52r  
　　期间,费用 \XDc{c]  
　　成本控制程序(procedure of cost control) ,H6*9!Dv2  
　　成本记录(cost entry, cost recorder cost agenda) -+vA9,pI  
　　成本计算分批法(job costing method) :cDhqBMNr`  
　　成本计算分步法 Dn{ hU$*  
　　直接人工成本差异(direct labor variance) V>"nAh]}.  
　　成本控制方法(cost control method)