[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 L=s8em]7l  
　　股本 Share capital ~{kA;uw  
　　已归还投资 Investment returned !y!s/i&P%  
　　利润分配-其他转入 Profit appropriation - other transfer in /^&$ma\  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve _n4`mL8>kH  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve !ueh%V Ky  
　　利润分配-提取储备基金 Profit appropriation - reserve fund w>Ft5"z  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund o$*DFvk  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *]kE3  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit |Q?$n3-f"  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends mt e3k=17  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve OT)`)PZ"  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends qPhVc9D#  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares U^-J_yq  
　　期初未分配利润 Retained earnings, beginning of the year f)Z'#[A*t7  
　　资本公积-股本溢价 Capital surplus - share premium %V
XIiu[  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve {c&9}u$e  
　　资本公积-接受现金捐赠 Capital surplus - cash donation +s [_ 4  
　　资本公积-股权投资准备 Capital surplus - investment reserve Vt9o8naz  
　　资本公积-拨款转入 Capital surplus - subsidiary lb"T'}q  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation i@<w"yNd_  
　　资本公积-其他 Capital surplus - others W>P:EI1  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve pBQ[lPCY/  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {z'Gg  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve WFqOVI*l  
　　盈余公积-储备基金 Surplus reserve - reserve fund PM {L}tEQ  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~ r$I&8  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment F{}:e QD  
　　主营业务收入 Sales =3,Sjme  
　　主营业务成本 Cost of sales `0{qfms  
　　主营业务税金及附加 Sales tax {>brue*)  
　　营业费用 Operating expenses _tO2PIL@Z  
　　管理费用 General and administrative expenses o9v9 bL+X  
　　财务费用 Financial expenses sn@)L~$V  
　　投资收益 Investment income H@k$sZ.  
　　其他业务收入 Other operating income A+3=OBpkW0  
　　营业外收入 Non-operating income %u]>K(tU  
　　补贴收入 Subsidy income BTE&7/i21  
　　其他业务支出 Other operating expenses ({!*&DVu  
　　营业外支出 Non-operating expenses ;:
Kc{B.s  
　　所得税 Income tax 2b:I.  
　　直接人工成本差异(direct labor variance) )9!ZkZbv_m  
　　直接材料成本差异(direct material variance) M49Hm[0(  
　　在产品计价(work-in-process costing) i\MW'b  
　　联产品成本计算(joint products costing) <)
@^TRS  
　　生产成本汇总程序(accumulation process of procluction cost) uQWd`7  
　　制造费用差异(manufacturing expenses variance) 2L1Azx  
　　实际成本与估计成本(actual cost and estimated cost) <R#:K7>O  
　　工资费用分配(salary costs allocation) &0-Pl. M  
　　成本曲线(cost curve) e9B$"_ &2  
　　农业生产成本(agriculture production cost) [@s5v  
　　原始成本和重置成本(original cost and replacement cost) F0Z cV>j}  
　　工程施工成本 I RI<no  
　　直接成本与间接成本(direct cost and indirect cost) G&7 } m  
　　可控成本(controllable cost) ^}GR!990  
　　制造费用分配(manufacturing expenses allocation) T9'5V@  
　　理论成本与应用成本(theory cost and practice cost) HMR!XF&JjC  
　　辅助生产成本分配(auxiliary production cost allocation) I]ol[ X0S  
　　期间,费用 ]6HnK%  
　　成本控制程序(procedure of cost control) 6r,zOs-I]  
　　成本记录(cost entry, cost recorder cost agenda) E95VR?nUg  
　　成本计算分批法(job costing method) @;d7#!:cE  
　　成本计算分步法 Lismo#  
　　直接人工成本差异(direct labor variance) jbTyM"Y  
　　成本控制方法(cost control method)