[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 mDT"%I"4j  
　　股本 Share capital "ApVgNB  
　　已归还投资 Investment returned QmpP_eS >  
　　利润分配-其他转入 Profit appropriation - other transfer in 0$~zeG"  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve A*r6  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "DniDA  
　　利润分配-提取储备基金 Profit appropriation - reserve fund =I}8-AS~V  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Pq@%MF]5  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \q0wY7w  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit )_\ZUem  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends pSvqG
JU3  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve E~y@ue:  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends A
D
,  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares HoIK^t~VT#  
　　期初未分配利润 Retained earnings, beginning of the year * )6:yn  
　　资本公积-股本溢价 Capital surplus - share premium &u@<0 1=  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve O"D0+BK79e  
　　资本公积-接受现金捐赠 Capital surplus - cash donation BmP!/i_  
　　资本公积-股权投资准备 Capital surplus - investment reserve 2!u4nxZ.  
　　资本公积-拨款转入 Capital surplus - subsidiary X
4"D Lt"  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation dF?:&oP]  
　　资本公积-其他 Capital surplus - others YF]W<ZpY  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve j6NK7Li  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8 )W{&#C>  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve bCv^za]P6  
　　盈余公积-储备基金 Surplus reserve - reserve fund g=T !fF=  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund z ]@ Q  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment "5+x6/9b  
　　主营业务收入 Sales aWe?n;  
　　主营业务成本 Cost of sales ^HYrJr$y  
　　主营业务税金及附加 Sales tax B`Q~p92  
　　营业费用 Operating expenses +~6Nq(kV  
　　管理费用 General and administrative expenses 3j]P\T  
　　财务费用 Financial expenses _h=kjc}[.O  
　　投资收益 Investment income {Gd<+tQg  
　　其他业务收入 Other operating income L1'#wH  
　　营业外收入 Non-operating income ac-R q.GQY  
　　补贴收入 Subsidy income :j}]nS  
　　其他业务支出 Other operating expenses yO7xAb  
　　营业外支出 Non-operating expenses _Py/,Ks.q  
　　所得税 Income tax ]Ywj@-*q  
　　直接人工成本差异(direct labor variance) U',9t  
　　直接材料成本差异(direct material variance) v7i5R !  
　　在产品计价(work-in-process costing) ] X9
e|  
　　联产品成本计算(joint products costing) uEK9  
　　生产成本汇总程序(accumulation process of procluction cost) a<W[???m/M  
　　制造费用差异(manufacturing expenses variance) w _*|u
 
　　实际成本与估计成本(actual cost and estimated cost) errT7&@,A  
　　工资费用分配(salary costs allocation) A1mxM5N  
　　成本曲线(cost curve) Dd(#
  
　　农业生产成本(agriculture production cost) fc~6/  
　　原始成本和重置成本(original cost and replacement cost) rM sd)  
　　工程施工成本 V8aLPJ0_  
　　直接成本与间接成本(direct cost and indirect cost) $[p<}o/6v]  
　　可控成本(controllable cost) 9q# #)  
　　制造费用分配(manufacturing expenses allocation) 'q#$^='o  
　　理论成本与应用成本(theory cost and practice cost) M=mzl750M  
　　辅助生产成本分配(auxiliary production cost allocation) `eF&|3!IYQ  
　　期间,费用 Y55Yo5<j/+  
　　成本控制程序(procedure of cost control) lcv&/ 
A  
　　成本记录(cost entry, cost recorder cost agenda) _o 2pyV&  
　　成本计算分批法(job costing method) 8f^QO:  
　　成本计算分步法

:f~[tox  
　　直接人工成本差异(direct labor variance) DPU%4te  
　　成本控制方法(cost control method)