[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 s E0 ldN"  
　　股本 Share capital k'PNfx\K  
　　已归还投资 Investment returned 905Lk>rB  
　　利润分配-其他转入 Profit appropriation - other transfer in K yDPD'  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve U%l<48@8  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :za:gs0  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ;]Ko7M(4  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9 $Ud\
 
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund M1_1(LSU  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit lj "72   
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends cp L'  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve BB3wG*q  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends CNrK]+>  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]C5/-J,F  
　　期初未分配利润 Retained earnings, beginning of the year U{Moyj  
　　资本公积-股本溢价 Capital surplus - share premium ~s-"u *>  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0%;y'd**Ck  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 1wt(pkNk  
　　资本公积-股权投资准备 Capital surplus - investment reserve xv~E
wT)  
　　资本公积-拨款转入 Capital surplus - subsidiary e3}o3c_  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation nx|b9W <  
　　资本公积-其他 Capital surplus - others J:G~9~V^  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve N\W
4LO6  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve k?qd -_sC  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve eWU@@$9  
　　盈余公积-储备基金 Surplus reserve - reserve fund UCI !>G  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund $-"V 2  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment S%2qX"8  
　　主营业务收入 Sales |>jlm
a
V  
　　主营业务成本 Cost of sales %C~LKs5oH  
　　主营业务税金及附加 Sales tax /=~o|-n8@  
　　营业费用 Operating expenses d D;r35h=  
　　管理费用 General and administrative expenses m$80D,3  
　　财务费用 Financial expenses ?? h4qJ  
　　投资收益 Investment income F8>J(7On  
　　其他业务收入 Other operating income /rZ`e'}  
　　营业外收入 Non-operating income
]n^TN r7  
　　补贴收入 Subsidy income ,n/^;. _1  
　　其他业务支出 Other operating expenses 8 CCA}lOG  
　　营业外支出 Non-operating expenses BM_Rlcx~  
　　所得税 Income tax }TsND6Ws3  
　　直接人工成本差异(direct labor variance) G ,?l o=m  
　　直接材料成本差异(direct material variance) q !Nb-O{  
　　在产品计价(work-in-process costing) ~WX40z  
　　联产品成本计算(joint products costing) &]P1IQ  
　　生产成本汇总程序(accumulation process of procluction cost) W~2T/~M  
　　制造费用差异(manufacturing expenses variance) DY?;Z98P?  
　　实际成本与估计成本(actual cost and estimated cost) lt{yo\  
　　工资费用分配(salary costs allocation) ;
/)u/[KAv  
　　成本曲线(cost curve) hWfC"0  
　　农业生产成本(agriculture production cost) P"ATqQG%D  
　　原始成本和重置成本(original cost and replacement cost) 6}^6+@LG  
　　工程施工成本 'D17]Lp~.  
　　直接成本与间接成本(direct cost and indirect cost) \. _TOE9L  
　　可控成本(controllable cost) y5$AAas  
　　制造费用分配(manufacturing expenses allocation) +nm?+F  
　　理论成本与应用成本(theory cost and practice cost) t7qzAr  
　　辅助生产成本分配(auxiliary production cost allocation) ~-K<gT/  
　　期间,费用 #S
*cFnd  
　　成本控制程序(procedure of cost control)
5MmSQ_  
　　成本记录(cost entry, cost recorder cost agenda) YCS8qEP&  
　　成本计算分批法(job costing method) oV=~Q#v  
　　成本计算分步法 8 rA'd  
　　直接人工成本差异(direct labor variance) _~a5;[~  
　　成本控制方法(cost control method)