[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 H9CS*|q6r  
　　股本 Share capital @lvyDu6e  
　　已归还投资 Investment returned <qGu7y"  
　　利润分配-其他转入 Profit appropriation - other transfer in $1v&azM.  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve R+CM`4CD  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :^(>YAyHj^  
　　利润分配-提取储备基金 Profit appropriation - reserve fund p QizJ6  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund AFA AuFE"  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !o$!Frc  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit F8apH{&t  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends &-;5* lg)0  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %plo=RF  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >;[*!<pfK5  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares tToTx f~  
　　期初未分配利润 Retained earnings, beginning of the year l]5w$dded~  
　　资本公积-股本溢价 Capital surplus - share premium h*v8#\b$J_  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve KGg3 !jY  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Z4\=*ic@  
　　资本公积-股权投资准备 Capital surplus - investment reserve /E\ %>wv  
　　资本公积-拨款转入 Capital surplus - subsidiary G.UI|r/Kz  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation & \f{E\ A#  
　　资本公积-其他 Capital surplus - others k1!@^A  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve KRA/MQ^7~U  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >FkWH7  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve K>{T_){  
　　盈余公积-储备基金 Surplus reserve - reserve fund Gh}*q|Lz  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund cCxBzkH6  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment q|),`.eh\  
　　主营业务收入 Sales )+6MK(<"  
　　主营业务成本 Cost of sales JeE;V![  
　　主营业务税金及附加 Sales tax 1@-Ns  
　　营业费用 Operating expenses k`N^Vdr  
　　管理费用 General and administrative expenses wH@Ns~[MA  
　　财务费用 Financial expenses lg&t8FHa;  
　　投资收益 Investment income q*9!,!e  
　　其他业务收入 Other operating income sQ\8>[]   
　　营业外收入 Non-operating income J Px~VnE%%  
　　补贴收入 Subsidy income GI1  
　　其他业务支出 Other operating expenses Ct>GYk$  
　　营业外支出 Non-operating expenses 1aTB%F  
　　所得税 Income tax S.f5v8  
　　直接人工成本差异(direct labor variance) 1 9CK+;b  
　　直接材料成本差异(direct material variance) ^cuc.g)c$?  
　　在产品计价(work-in-process costing) .Fp4: e  
　　联产品成本计算(joint products costing) >=-(UA  
　　生产成本汇总程序(accumulation process of procluction cost) J7g8D{4  
　　制造费用差异(manufacturing expenses variance) a8UwhjFO  
　　实际成本与估计成本(actual cost and estimated cost) ruld B,n  
　　工资费用分配(salary costs allocation) u`RI;KF~F  
　　成本曲线(cost curve) Uw7h=UQh  
　　农业生产成本(agriculture production cost) 55fC~J<  
　　原始成本和重置成本(original cost and replacement cost) gp\<p-}  
　　工程施工成本 5yz(>EVH  
　　直接成本与间接成本(direct cost and indirect cost) Kuu *&u  
　　可控成本(controllable cost)
@n
Cd  
　　制造费用分配(manufacturing expenses allocation) rQ qW_t%  
　　理论成本与应用成本(theory cost and practice cost) ;67x0)kn  
　　辅助生产成本分配(auxiliary production cost allocation) (:
>,u*x%  
　　期间,费用 W}mn}gTQ  
　　成本控制程序(procedure of cost control) \}|o1Xh2  
　　成本记录(cost entry, cost recorder cost agenda) D-._z:_  
　　成本计算分批法(job costing method) io8'g3<  
　　成本计算分步法 Ev}C<zk*  
　　直接人工成本差异(direct labor variance) Z' 7
 
　　成本控制方法(cost control method)