[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 !^EA}N.u  
　　股本 Share capital i6S ["\h>  
　　已归还投资 Investment returned  N!Xn)J  
　　利润分配-其他转入 Profit appropriation - other transfer in F$'po#  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve !=HxL-`j  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *,)1Dcv(  
　　利润分配-提取储备基金 Profit appropriation - reserve fund P F);KQ  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund iVo-z#  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund nm)/BK  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ti3S'K0t  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7q{yLcC"  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve NZlCn:"  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0b<Qs88yd>  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~+,ZD)AKi4  
　　期初未分配利润 Retained earnings, beginning of the year '+GY6Ecg  
　　资本公积-股本溢价 Capital surplus - share premium
ftQ;$@  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve TW wE3{iF  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ^5)=)xVF  
　　资本公积-股权投资准备 Capital surplus - investment reserve WEoD?GLS8  
　　资本公积-拨款转入 Capital surplus - subsidiary 4sfq,shRq  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation "yl6WG#J  
　　资本公积-其他 Capital surplus - others CtUAbR  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve +:Nz_l  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve e.Jaq^Gw|  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve }2^qM^,0  
　　盈余公积-储备基金 Surplus reserve - reserve fund FbH@qHSH  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ulk/I-y  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3 lKs>HE0  
　　主营业务收入 Sales @:@5BCs<  
　　主营业务成本 Cost of sales )TBm?VMe  
　　主营业务税金及附加 Sales tax l\!`ZhM,  
　　营业费用 Operating expenses ]VEc9?  
　　管理费用 General and administrative expenses
||fCY+x*8  
　　财务费用 Financial expenses @i#=1)Ze  
　　投资收益 Investment income xg
tx5tg  
　　其他业务收入 Other operating income LoSrXK~0~J  
　　营业外收入 Non-operating income yr*~?\  
　　补贴收入 Subsidy income b8[ ayy  
　　其他业务支出 Other operating expenses 4QYStDFe  
　　营业外支出 Non-operating expenses ZkdSgc')  
　　所得税 Income tax r l2(DA{  
　　直接人工成本差异(direct labor variance) bZZ_yc  
　　直接材料成本差异(direct material variance) - ^Y\'y2  
　　在产品计价(work-in-process costing) >wR)p\UEb  
　　联产品成本计算(joint products costing) Q=Q&\.<  
　　生产成本汇总程序(accumulation process of procluction cost) h\5~&}Hp  
　　制造费用差异(manufacturing expenses variance) 9H53H"5q  
　　实际成本与估计成本(actual cost and estimated cost) JUJrtKS  
　　工资费用分配(salary costs allocation) |x=(}g  
　　成本曲线(cost curve) xCyD0^KY  
　　农业生产成本(agriculture production cost) <e wcWr  
　　原始成本和重置成本(original cost and replacement cost) _` Y%Y6O1/  
　　工程施工成本 L+mHeS l  
　　直接成本与间接成本(direct cost and indirect cost) &'/bnN +R  
　　可控成本(controllable cost) #iRd2Qj%  
　　制造费用分配(manufacturing expenses allocation) F3 g$b,RMH  
　　理论成本与应用成本(theory cost and practice cost) V0*MY{x #S  
　　辅助生产成本分配(auxiliary production cost allocation) 2_Zn?#G8dl  
　　期间,费用 9`CJhu  
　　成本控制程序(procedure of cost control) 1_8@yO  
　　成本记录(cost entry, cost recorder cost agenda) \Hq=_}]F  
　　成本计算分批法(job costing method) HcV,r,>e  
　　成本计算分步法 #WE lL2&  
　　直接人工成本差异(direct labor variance) K_;?S
r=  
　　成本控制方法(cost control method)