[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 IGVq`Mxj  
　　股本 Share capital QA;,/iw`  
　　已归还投资 Investment returned `GY3H3B  
　　利润分配-其他转入 Profit appropriation - other transfer in XTk :lzFH  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ZWGX*F#}P  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |4P8N{ L>O  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Mp!1xx  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund rw3tU0j  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $ta JVVF  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 2RF3pIFrm  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 2|i
1}  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve aG~zMO_)]  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends m9MYd  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :p@jslD
  
　　期初未分配利润 Retained earnings, beginning of the year #I.~+M  
　　资本公积-股本溢价 Capital surplus - share premium );iJ9+ V}  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #3LZX!  
　　资本公积-接受现金捐赠 Capital surplus - cash donation P]y{3y:XxM  
　　资本公积-股权投资准备 Capital surplus - investment reserve &08dW9H  
　　资本公积-拨款转入 Capital surplus - subsidiary :AFU5mR4&  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation qxAh8RR;/  
　　资本公积-其他 Capital surplus - others EA1&D^nT  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve C;/ONF   
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 0V]MAuD($  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve &\~*%:C  
　　盈余公积-储备基金 Surplus reserve - reserve fund r(Z?Fs/  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund <pa-C2Ky  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment "(p/3qFY  
　　主营业务收入 Sales mLkp*?sfC  
　　主营业务成本 Cost of sales pO5j-d*  
　　主营业务税金及附加 Sales tax *S}CiwW>/  
　　营业费用 Operating expenses RrCG(Bh  
　　管理费用 General and administrative expenses WbhYGcRy  
　　财务费用 Financial expenses V#.pi zb  
　　投资收益 Investment income gg^iYTpt  
　　其他业务收入 Other operating income 0<uLQVoR2n  
　　营业外收入 Non-operating income .o]I^3tfc  
　　补贴收入 Subsidy income yih|6sd$F  
　　其他业务支出 Other operating expenses iRkUL]H@&  
　　营业外支出 Non-operating expenses u$zRm(!RB  
　　所得税 Income tax Bsg^[~jWJu  
　　直接人工成本差异(direct labor variance) x\
~ <8o  
　　直接材料成本差异(direct material variance) YT'V/8US  
　　在产品计价(work-in-process costing) `uk=2k}&m  
　　联产品成本计算(joint products costing) }1[s,  
　　生产成本汇总程序(accumulation process of procluction cost) \>wQyz  
　　制造费用差异(manufacturing expenses variance) 8au Gz ,"  
　　实际成本与估计成本(actual cost and estimated cost) A&B|n!;b  
　　工资费用分配(salary costs allocation) 8jL^q;R_(  
　　成本曲线(cost curve) M=95E$6  
　　农业生产成本(agriculture production cost) LWhy5H;Es  
　　原始成本和重置成本(original cost and replacement cost) lDKyD`WKnZ  
　　工程施工成本 5[B)U">]  
　　直接成本与间接成本(direct cost and indirect cost) D4y!l~_,%M  
　　可控成本(controllable cost) B=%%3V)2  
　　制造费用分配(manufacturing expenses allocation) [bX^_ Y  
　　理论成本与应用成本(theory cost and practice cost) {g`!2"  
　　辅助生产成本分配(auxiliary production cost allocation) 4|5;nxkGm8  
　　期间,费用 1i.3P$F  
　　成本控制程序(procedure of cost control) 4ME$Z>eN  
　　成本记录(cost entry, cost recorder cost agenda) ;r6YIS4@  
　　成本计算分批法(job costing method) c/^:vTF  
　　成本计算分步法 P
Z'|)  
　　直接人工成本差异(direct labor variance) FJ!`[.t1AU  
　　成本控制方法(cost control method)