[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 =&mdxKoT0  
　　股本 Share capital qhmA)AWG>  
　　已归还投资 Investment returned ,IPryI   
　　利润分配-其他转入 Profit appropriation - other transfer in {tuGkRY2~  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve E8.1jCL>{"  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \/!jGy*  
　　利润分配-提取储备基金 Profit appropriation - reserve fund wc;^C?PX  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund h`D+NZtWm  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund SpMHq_MLM  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ^x_+&  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends p@3 <{kLm  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve  -K4uqUp  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends lGEfI&1%!  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8*sP  
　　期初未分配利润 Retained earnings, beginning of the year "4CO^ B  
　　资本公积-股本溢价 Capital surplus - share premium |iVw7M:  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve V0*9Tnc  
　　资本公积-接受现金捐赠 Capital surplus - cash donation (wp?tMN5#  
　　资本公积-股权投资准备 Capital surplus - investment reserve gFxaUrZA  
　　资本公积-拨款转入 Capital surplus - subsidiary zrV~7$HL  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation (kJ"M4*<F'  
　　资本公积-其他 Capital surplus - others Lmc"qFzK  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve cN7|Zsc\  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Px`z$~*B:  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %`j2?rn  
　　盈余公积-储备基金 Surplus reserve - reserve fund ~t^'4"K*  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund {+ WI>3  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment mam(h{f$  
　　主营业务收入 Sales +?Y(6$o  
　　主营业务成本 Cost of sales
R-5e9vyS  
　　主营业务税金及附加 Sales tax rlkg.e6  
　　营业费用 Operating expenses !%'c$U2  
　　管理费用 General and administrative expenses IJ6&*t wT  
　　财务费用 Financial expenses $B@K  
　　投资收益 Investment income <a=k"'0  
　　其他业务收入 Other operating income \)
BDl  
　　营业外收入 Non-operating income y73@t$|  
　　补贴收入 Subsidy income r%II
` i  
　　其他业务支出 Other operating expenses k5)e7Lb(  
　　营业外支出 Non-operating expenses Jek)`D  
　　所得税 Income tax =)2!qo
E  
　　直接人工成本差异(direct labor variance) FhMl+Ou  
　　直接材料成本差异(direct material variance) z.*=3   
　　在产品计价(work-in-process costing) #}zL?s^G  
　　联产品成本计算(joint products costing) 6E.64+PJw  
　　生产成本汇总程序(accumulation process of procluction cost) 5OX5\#Ux  
　　制造费用差异(manufacturing expenses variance) vU, ]UJ}  
　　实际成本与估计成本(actual cost and estimated cost) zbP#y~[  
　　工资费用分配(salary costs allocation) !\_li+  
　　成本曲线(cost curve) `L {dF  
　　农业生产成本(agriculture production cost) A@OSh6/{h  
　　原始成本和重置成本(original cost and replacement cost) i)+2?<]  
　　工程施工成本 O\zGN/!  
　　直接成本与间接成本(direct cost and indirect cost) z_en.  
　　可控成本(controllable cost) M2y"M,k4  
　　制造费用分配(manufacturing expenses allocation) }aa ~@K<A  
　　理论成本与应用成本(theory cost and practice cost) #'Lt_Yf!  
　　辅助生产成本分配(auxiliary production cost allocation) SK {ALe  
　　期间,费用 Js!V,={iX  
　　成本控制程序(procedure of cost control) qEB]Tj e[  
　　成本记录(cost entry, cost recorder cost agenda)

JS!  
　　成本计算分批法(job costing method) 2~SjRIpUw  
　　成本计算分步法 }\_[+@*EJ  
　　直接人工成本差异(direct labor variance) `xd{0EvF  
　　成本控制方法(cost control method)