[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 1?D8|<  
　　股本 Share capital l1-4n*f U  
　　已归还投资 Investment returned U7 nsMD  
　　利润分配-其他转入 Profit appropriation - other transfer in nu 4Pc  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve T!m42EvIvE  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve E@5 z
d@[  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 9l]UE0yTL/  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 07$/]eO%C  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~u_K&X  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit !6XvvTs/<  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4'+d"Ok  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve X0^zw^2W  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;el]LnV!O  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares iyA*JCD  
　　期初未分配利润 Retained earnings, beginning of the year U-Af7qO  
　　资本公积-股本溢价 Capital surplus - share premium G*)s%2c>h  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve lSZ"y Q+  
　　资本公积-接受现金捐赠 Capital surplus - cash donation v;)BVv  
　　资本公积-股权投资准备 Capital surplus - investment reserve i: l80 GK  
　　资本公积-拨款转入 Capital surplus - subsidiary L/qZ ;{  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation z{Hz;m:*_  
　　资本公积-其他 Capital surplus - others q1N4X7<_  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve pu\b`3C(  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $se !8s"  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3mpP|b"  
　　盈余公积-储备基金 Surplus reserve - reserve fund 
/-DKV~  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund O"@?U  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment &E.OyqGZV  
　　主营业务收入 Sales %3]3r*e&5  
　　主营业务成本 Cost of sales 'bLP~  
　　主营业务税金及附加 Sales tax @;||peU  
　　营业费用 Operating expenses +V2C}NQ5R  
　　管理费用 General and administrative expenses GYFgEg}  
　　财务费用 Financial expenses Zr\2BOcc.l  
　　投资收益 Investment income cj$,ob&DX  
　　其他业务收入 Other operating income }R`8h&J  
　　营业外收入 Non-operating income b0r,h)R   
　　补贴收入 Subsidy income \ua9thO
G  
　　其他业务支出 Other operating expenses bZxv/\
  
　　营业外支出 Non-operating expenses 5\uNEs$T  
　　所得税 Income tax G i$  
　　直接人工成本差异(direct labor variance) x2sN\tOh^  
　　直接材料成本差异(direct material variance) ~wfoK7T}  
　　在产品计价(work-in-process costing) y' 2<qj  
　　联产品成本计算(joint products costing) G!AICcP^  
　　生产成本汇总程序(accumulation process of procluction cost) {]+ jL1  
　　制造费用差异(manufacturing expenses variance) R|
/Wz/$1A  
　　实际成本与估计成本(actual cost and estimated cost) Xyb8u})p'  
　　工资费用分配(salary costs allocation) w+Ad$4Pf
"  
　　成本曲线(cost curve) Q]!6uA$A  
　　农业生产成本(agriculture production cost) `2pO5B50  
　　原始成本和重置成本(original cost and replacement cost) eT;AAGql  
　　工程施工成本 ;_x2Ymw  
　　直接成本与间接成本(direct cost and indirect cost) }'u3U"9)  
　　可控成本(controllable cost) wh9L(0  
　　制造费用分配(manufacturing expenses allocation) ym
HKcQ  
　　理论成本与应用成本(theory cost and practice cost)
*zJD$+Fo  
　　辅助生产成本分配(auxiliary production cost allocation) b21}49bHN  
　　期间,费用 ,x Yg  
　　成本控制程序(procedure of cost control) A3xbT\xdg  
　　成本记录(cost entry, cost recorder cost agenda) 4"LPJX)Q  
　　成本计算分批法(job costing method) ;9K[~  
　　成本计算分步法 O ,l\e3;  
　　直接人工成本差异(direct labor variance) 3 Q@9S  
　　成本控制方法(cost control method)