[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 <y&&{*KW8m  
　　股本 Share capital yT~x7,  
　　已归还投资 Investment returned ?nq%'<^^  
　　利润分配-其他转入 Profit appropriation - other transfer in xErb11  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Z[eWey_  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 14 (sp  
　　利润分配-提取储备基金 Profit appropriation - reserve fund &So1;RR,_M  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?GW}:'z  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |68k9rq  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit <XN=v!2;  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends "M3;>"
`G  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /'b7q y  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends FZLx.3k4  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares UM<s#t`\3  
　　期初未分配利润 Retained earnings, beginning of the year TQ5kM  
　　资本公积-股本溢价 Capital surplus - share premium Qkhor-f0  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve dC|6z/  
　　资本公积-接受现金捐赠 Capital surplus - cash donation q'TIN{\.{  
　　资本公积-股权投资准备 Capital surplus - investment reserve 6CSoQ|c{  
　　资本公积-拨款转入 Capital surplus - subsidiary |qz%6w=  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation DuIXv7"[  
　　资本公积-其他 Capital surplus - others +T8MQ[(4  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve NFKvgd@  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }r!hm?e  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve #<EYO  
　　盈余公积-储备基金 Surplus reserve - reserve fund -4P `:bF  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund }W&9}9p"  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment +.OdrvN4)  
　　主营业务收入 Sales $L?KNXHAF!  
　　主营业务成本 Cost of sales w~ON 861  
　　主营业务税金及附加 Sales tax ivyaGAF}+o  
　　营业费用 Operating expenses RB BmGZ  
　　管理费用 General and administrative expenses (z?j{J  
　　财务费用 Financial expenses &;=/^~EG  
　　投资收益 Investment income 6U.|0mG[  
　　其他业务收入 Other operating income QR_h#N2h  
　　营业外收入 Non-operating income u05Yy&(f  
　　补贴收入 Subsidy income fc9@l a  
　　其他业务支出 Other operating expenses DfP-(Lm)  
　　营业外支出 Non-operating expenses qZ&~&f|>e  
　　所得税 Income tax 0U H]
 
　　直接人工成本差异(direct labor variance)  KROD(
  
　　直接材料成本差异(direct material variance) c?u*,d) G  
　　在产品计价(work-in-process costing) y@<2`h  
　　联产品成本计算(joint products costing) [[zNAq)"  
　　生产成本汇总程序(accumulation process of procluction cost) G$%F`R[  
　　制造费用差异(manufacturing expenses variance) 9 <{C9  
　　实际成本与估计成本(actual cost and estimated cost) :tI F*pC  
　　工资费用分配(salary costs allocation) S#$Kmm |  
　　成本曲线(cost curve) a@d 15CN  
　　农业生产成本(agriculture production cost) >#k-
~|w  
　　原始成本和重置成本(original cost and replacement cost) [uLsM<C  
　　工程施工成本 q=V'pML  
　　直接成本与间接成本(direct cost and indirect cost) [.1MElM  
　　可控成本(controllable cost) nosD1sS.K8  
　　制造费用分配(manufacturing expenses allocation) m[74p  
　　理论成本与应用成本(theory cost and practice cost) Y[
dq"  
　　辅助生产成本分配(auxiliary production cost allocation) !!H"B('m  
　　期间,费用 nSC2wTH!1  
　　成本控制程序(procedure of cost control) "aCAA#$J  
　　成本记录(cost entry, cost recorder cost agenda) H;l_;c`  
　　成本计算分批法(job costing method) dR
nf  
　　成本计算分步法 Dfa3&##{  
　　直接人工成本差异(direct labor variance) >m..  
　　成本控制方法(cost control method)