[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 uJw?5kEbv<  
　　股本 Share capital uX_H;,n  
　　已归还投资 Investment returned +A| Bc~2!  
　　利润分配-其他转入 Profit appropriation - other transfer in mUBy*
.  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve v:t;Uk^Y  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0*gvHVd/l  
　　利润分配-提取储备基金 Profit appropriation - reserve fund n{tc{LII/  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $.PRav  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund DrJ?bG;[  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit u8Ys2KLpL  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends u]yy%@U1  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 1'~Xn 4 f  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $n\Pw  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares wQhNQ(H~\  
　　期初未分配利润 Retained earnings, beginning of the year ,mHME~  
　　资本公积-股本溢价 Capital surplus - share premium %K6veB{M  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve lvW T  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 9@ k8$@  
　　资本公积-股权投资准备 Capital surplus - investment reserve EA"hie7  
　　资本公积-拨款转入 Capital surplus - subsidiary yHeL&H  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 586P~C[ic  
　　资本公积-其他 Capital surplus - others L;Ff(0x|  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6{h\CU}"  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /2tA n  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {wqT$( (<  
　　盈余公积-储备基金 Surplus reserve - reserve fund Rb6BY-/J  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund /K:r4Kw  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment FZ"n6hWA  
　　主营业务收入 Sales UB$}`39@  
　　主营业务成本 Cost of sales .j ]tzX  
　　主营业务税金及附加 Sales tax b>ai"
!  
　　营业费用 Operating expenses OX_y"]utU  
　　管理费用 General and administrative expenses aI=p_+.h  
　　财务费用 Financial expenses 3&hR#;,"X  
　　投资收益 Investment income cl& w/OJ#  
　　其他业务收入 Other operating income I\l&'Q^0@  
　　营业外收入 Non-operating income :""Hyj Y!  
　　补贴收入 Subsidy income 6}"%>9  
　　其他业务支出 Other operating expenses `16'qc  
　　营业外支出 Non-operating expenses m<CrkKfpG  
　　所得税 Income tax E
'08'8y  
　　直接人工成本差异(direct labor variance) P5Xp #pa  
　　直接材料成本差异(direct material variance) j~q 7v `":  
　　在产品计价(work-in-process costing) V(';2[)  
　　联产品成本计算(joint products costing) )z[C=  
　　生产成本汇总程序(accumulation process of procluction cost) \c_g9Iqa  
　　制造费用差异(manufacturing expenses variance) iLy^U*yK  
　　实际成本与估计成本(actual cost and estimated cost) (TZK~+]@sb  
　　工资费用分配(salary costs allocation) PCT&d)}  
　　成本曲线(cost curve) F2N"aQ&  
　　农业生产成本(agriculture production cost) x-%O1frc  
　　原始成本和重置成本(original cost and replacement cost) dxeiN#(XT  
　　工程施工成本 &g:( I  
　　直接成本与间接成本(direct cost and indirect cost) VVJ0?G (?  
　　可控成本(controllable cost) ,=)DykP  
　　制造费用分配(manufacturing expenses allocation) "Bd-h|J  
　　理论成本与应用成本(theory cost and practice cost) [ V.67_~  
　　辅助生产成本分配(auxiliary production cost allocation) /~,*DH$)  
　　期间,费用 FLmD?nw  
　　成本控制程序(procedure of cost control) ?_eLrz4>L^  
　　成本记录(cost entry, cost recorder cost agenda) Ed=/w6<  
　　成本计算分批法(job costing method) 5226&N  
　　成本计算分步法 - Jaee,P  
　　直接人工成本差异(direct labor variance) f^p BXz9&=  
　　成本控制方法(cost control method)