[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 k@h0 }%  
　　股本 Share capital HgBu:x?&  
　　已归还投资 Investment returned ^ ,)nuUy  
　　利润分配-其他转入 Profit appropriation - other transfer in x9S9%JG :  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -WR<tkK  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,V^$Meh  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ;t,v/
(/3  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund I_k
A!^  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Ta/u&t4  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit )[r=(6?n  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends '#eT  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve DsD? &:  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends TtKKU4yp  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares x8~*+ j  
　　期初未分配利润 Retained earnings, beginning of the year q_mxZM ->  
　　资本公积-股本溢价 Capital surplus - share premium >3&V"^r(|  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve JAI.NKB3  
　　资本公积-接受现金捐赠 Capital surplus - cash donation %tZrP$DQ  
　　资本公积-股权投资准备 Capital surplus - investment reserve (<-m|H};  
　　资本公积-拨款转入 Capital surplus - subsidiary c@)?V>oe  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation u8`S*i/)m  
　　资本公积-其他 Capital surplus - others rk@qcQR  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve eH[i<Z  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 4 12E7   
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 4x3 _8/=  
　　盈余公积-储备基金 Surplus reserve - reserve fund *[BtW56-  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund gW9`k,U  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 
U~t!   
　　主营业务收入 Sales ,"{e$|iY  
　　主营业务成本 Cost of sales VeZd\Oe  
　　主营业务税金及附加 Sales tax ~C>Q+tR8  
　　营业费用 Operating expenses x;-D}#  
　　管理费用 General and administrative expenses 9zrTf%mF  
　　财务费用 Financial expenses q^n LC6q  
　　投资收益 Investment income -T-yt2h(  
　　其他业务收入 Other operating income pG"hZB3)  
　　营业外收入 Non-operating income 6A}tA$*s7  
　　补贴收入 Subsidy income O=lRI)6w@e  
　　其他业务支出 Other operating expenses :nc%:z=O  
　　营业外支出 Non-operating expenses 4FZ/~Y1}  
　　所得税 Income tax LnN:;h  
　　直接人工成本差异(direct labor variance) $#3[Z;\  
　　直接材料成本差异(direct material variance) G;ZN>8NB  
　　在产品计价(work-in-process costing) ?4Fev_5m
  
　　联产品成本计算(joint products costing) e"XolM0IM  
　　生产成本汇总程序(accumulation process of procluction cost) ,dw\y/d
n  
　　制造费用差异(manufacturing expenses variance) Q~k |lTf  
　　实际成本与估计成本(actual cost and estimated cost) : yq2 XE%r  
　　工资费用分配(salary costs allocation) TXS`ey  
　　成本曲线(cost curve) _`0DO4IU  
　　农业生产成本(agriculture production cost) +>Gw)|oX  
　　原始成本和重置成本(original cost and replacement cost) E|SmvIV-  
　　工程施工成本 e7\gd\  
　　直接成本与间接成本(direct cost and indirect cost) nn$^iw`  
　　可控成本(controllable cost) ]#rV]As  
　　制造费用分配(manufacturing expenses allocation) ~ b66 ;  
　　理论成本与应用成本(theory cost and practice cost) /BvMNKb$$  
　　辅助生产成本分配(auxiliary production cost allocation) F$kiSjh9aJ  
　　期间,费用 _bg Zl  
　　成本控制程序(procedure of cost control) !r/~D |  
　　成本记录(cost entry, cost recorder cost agenda) 6Yt3Oq<U  
　　成本计算分批法(job costing method) :,j^ei  
　　成本计算分步法 UX.rzYM&T  
　　直接人工成本差异(direct labor variance) "wKJ8  
　　成本控制方法(cost control method)