[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 /m>%=_nz  
　　股本 Share capital 6:  PQkr  
　　已归还投资 Investment returned y]9PLch]vZ  
　　利润分配-其他转入 Profit appropriation - other transfer in z'iAj  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve pS [nKcyj  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve mv%Zh1khn/  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ZAKNyA2  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund c{X>i>l>  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund i^Ba?r;*  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit E05RqnqBn0  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends W PDL$y  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Z{'.fq2A  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends s#f6qj  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :Ng4? +@r  
　　期初未分配利润 Retained earnings, beginning of the year %+>t @F,GM  
　　资本公积-股本溢价 Capital surplus - share premium 6LVJ*sjSy  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #HgXTC  
　　资本公积-接受现金捐赠 Capital surplus - cash donation <4DSk9/  
　　资本公积-股权投资准备 Capital surplus - investment reserve u
+U '|6)E  
　　资本公积-拨款转入 Capital surplus - subsidiary ,2*^G;J1  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation %Fb 4   
　　资本公积-其他 Capital surplus - others :)cn&'l(S  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve G{4~{{tI  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve d5b \kRr  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^;KL`  
　　盈余公积-储备基金 Surplus reserve - reserve fund 0zscOE{  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund NTj:+z0  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment r$=YhI/=  
　　主营业务收入 Sales C`)n\?:Sth  
　　主营业务成本 Cost of sales O( P ,!  
　　主营业务税金及附加 Sales tax ,F4_ps?(  
　　营业费用 Operating expenses sE,Q: @H5  
　　管理费用 General and administrative expenses fF~3"!1#\I  
　　财务费用 Financial expenses Py}`k1t*f  
　　投资收益 Investment income ,{KjVv<  
　　其他业务收入 Other operating income n_8wYiBs(  
　　营业外收入 Non-operating income Ng;K-WB\  
　　补贴收入 Subsidy income 'yrU_k,h  
　　其他业务支出 Other operating expenses AdCi*="m  
　　营业外支出 Non-operating expenses %cPz>PTW@  
　　所得税 Income tax $}9.4`F>  
　　直接人工成本差异(direct labor variance) |?a 4Nl?  
　　直接材料成本差异(direct material variance) $d@_R^]X  
　　在产品计价(work-in-process costing) GpW
5)a  
　　联产品成本计算(joint products costing) YLEk M  
　　生产成本汇总程序(accumulation process of procluction cost) ZO^Y9\L  
　　制造费用差异(manufacturing expenses variance) uU7s4oJ|  
　　实际成本与估计成本(actual cost and estimated cost) k!%[W,*  
　　工资费用分配(salary costs allocation) ^CZ)!3qd1  
　　成本曲线(cost curve) e~wuoE:M3  
　　农业生产成本(agriculture production cost) 81(.{Y839_  
　　原始成本和重置成本(original cost and replacement cost) qQL]3qP  
　　工程施工成本 9/La_:K  
　　直接成本与间接成本(direct cost and indirect cost) ]+ \]2`?  
　　可控成本(controllable cost) .:<-E%  
　　制造费用分配(manufacturing expenses allocation) hH=H/L_Z  
　　理论成本与应用成本(theory cost and practice cost) m/2LwN  
　　辅助生产成本分配(auxiliary production cost allocation) Hg~O0p}[  
　　期间,费用 |VY+!  
　　成本控制程序(procedure of cost control) K >-)O=$s  
　　成本记录(cost entry, cost recorder cost agenda) ?<Tt1fpG  
　　成本计算分批法(job costing method) im}=  
　　成本计算分步法 `#X\@?'5  
　　直接人工成本差异(direct labor variance) |.]:#)^X?  
　　成本控制方法(cost control method)