[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 $6hP Tc<C  
　　股本 Share capital j0jl$^  
　　已归还投资 Investment returned eL!41_QI  
　　利润分配-其他转入 Profit appropriation - other transfer in !40>LpL[  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~E<2gMKjO  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve LF<&gC  
　　利润分配-提取储备基金 Profit appropriation - reserve fund L*nK> +  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund [}RoZB&I  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `?Rq44=  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit vqf$("  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Hvl
n>x@  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve DSGcx M+  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2iAC
_"n  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !xM5 A[f  
　　期初未分配利润 Retained earnings, beginning of the year vW63j't_  
　　资本公积-股本溢价 Capital surplus - share premium rr<E#w  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve t>"%exdoZ  
　　资本公积-接受现金捐赠 Capital surplus - cash donation K |& f5w  
　　资本公积-股权投资准备 Capital surplus - investment reserve 8%@|/  
　　资本公积-拨款转入 Capital surplus - subsidiary enoj4g7em^  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Uv^\[   
　　资本公积-其他 Capital surplus - others :FyF:=  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve G)3I+uxn  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve iyskAD
S  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve +Y\:Q<eMFg  
　　盈余公积-储备基金 Surplus reserve - reserve fund uOxHa>h  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund _GOSqu!3Y  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment >.h:Y5  
　　主营业务收入 Sales ~z,o):q1}  
　　主营业务成本 Cost of sales 8HF^^Cva  
　　主营业务税金及附加 Sales tax tAX*CMW  
　　营业费用 Operating expenses yNTd_XPL  
　　管理费用 General and administrative expenses +)]YvZ6%[,  
　　财务费用 Financial expenses 0p.bmQSH  
　　投资收益 Investment income xad`- vw  
　　其他业务收入 Other operating income GK?ual1  
　　营业外收入 Non-operating income xO$P C,  
　　补贴收入 Subsidy income n*4`Tduu^  
　　其他业务支出 Other operating expenses \P\Z<z7jy  
　　营业外支出 Non-operating expenses 0X$mT:=9  
　　所得税 Income tax Vej$|nF  
　　直接人工成本差异(direct labor variance) Zg;$vIhn  
　　直接材料成本差异(direct material variance)
 *kr/,_K  
　　在产品计价(work-in-process costing) lQA5HzC\  
　　联产品成本计算(joint products costing) I[Ra0Q>([k  
　　生产成本汇总程序(accumulation process of procluction cost) 9I/b$$?D  
　　制造费用差异(manufacturing expenses variance) 18g_v"6o  
　　实际成本与估计成本(actual cost and estimated cost) $ /VQsb  
　　工资费用分配(salary costs allocation) 6iC>CY3CG  
　　成本曲线(cost curve) }r}*=;Ea  
　　农业生产成本(agriculture production cost) DA=!AK>  
　　原始成本和重置成本(original cost and replacement cost) $KHm5*;nd  
　　工程施工成本 )U^=`* 7  
　　直接成本与间接成本(direct cost and indirect cost) jU,Xlgz(A  
　　可控成本(controllable cost) $JE,u'JQ  
　　制造费用分配(manufacturing expenses allocation) lU WXXuO]  
　　理论成本与应用成本(theory cost and practice cost) E&[5b4D@<  
　　辅助生产成本分配(auxiliary production cost allocation) _vQ52H,  
　　期间,费用 -@To<<`n  
　　成本控制程序(procedure of cost control) OATdmHW  
　　成本记录(cost entry, cost recorder cost agenda) yzK;  
　　成本计算分批法(job costing method) A|A~$v("R  
　　成本计算分步法 6r7>nU&d  
　　直接人工成本差异(direct labor variance) )0{`}7X  
　　成本控制方法(cost control method)