[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 dT*Yv` h  
　　股本 Share capital m%`YAD@2z  
　　已归还投资 Investment returned ]"Uzn  
　　利润分配-其他转入 Profit appropriation - other transfer in ]|tg`*l!>  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve I?}jf?!oM  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve F1stRZ1ZI  
　　利润分配-提取储备基金 Profit appropriation - reserve fund &]o-ZZX  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund K 77iv  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund NplyvjQN;  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit MSQ^ovph  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends |T""v_q  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ] 5"k%v|  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends "u7[[.P)  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares sQ#e 2  
　　期初未分配利润 Retained earnings, beginning of the year oYkd%N9P  
　　资本公积-股本溢价 Capital surplus - share premium 1OMXg=Y  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =WT$\KYGv  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ud`-w  
　　资本公积-股权投资准备 Capital surplus - investment reserve  Gn8sB  
　　资本公积-拨款转入 Capital surplus - subsidiary w-pgtO|Us  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation s)]jX  
　　资本公积-其他 Capital surplus - others ]qT&6:;-]  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve b!@PS$BTxq  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve UmWXv#q\l  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7yfh4-1M  
　　盈余公积-储备基金 Surplus reserve - reserve fund ~gd #cL%  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Lmte ~oBi  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Q 84t=  
　　主营业务收入 Sales nU>P%|loXx  
　　主营业务成本 Cost of sales g4h{dFb|_  
　　主营业务税金及附加 Sales tax i7.8H*z'  
　　营业费用 Operating expenses xc#t8`  
　　管理费用 General and administrative expenses '%rT]u3U  
　　财务费用 Financial expenses =NtHV4=b  
　　投资收益 Investment income }CBQdH&g;  
　　其他业务收入 Other operating income %LMpErZO  
　　营业外收入 Non-operating income =%7drBoD  
　　补贴收入 Subsidy income <l5i%?  
　　其他业务支出 Other operating expenses |MZ1j(_  
　　营业外支出 Non-operating expenses e%JI qKS  
　　所得税 Income tax |ky40[C  
　　直接人工成本差异(direct labor variance) fwz:k]vk  
　　直接材料成本差异(direct material variance) =o##z5j K  
　　在产品计价(work-in-process costing) @vlP)"
 
　　联产品成本计算(joint products costing) _cs(f<>oCO  
　　生产成本汇总程序(accumulation process of procluction cost) ki'$P.v{$w  
　　制造费用差异(manufacturing expenses variance) \ZLi Y  
　　实际成本与估计成本(actual cost and estimated cost) v@Uk% O/  
　　工资费用分配(salary costs allocation) juOStTq<  
　　成本曲线(cost curve) {Ge{@1  
　　农业生产成本(agriculture production cost) wN!\$i@E:  
　　原始成本和重置成本(original cost and replacement cost) %1Q:{m  
　　工程施工成本 h ~k<"  
　　直接成本与间接成本(direct cost and indirect cost) /^.S nqk  
　　可控成本(controllable cost) oFU:]+.+D  
　　制造费用分配(manufacturing expenses allocation) w{W+W J  
　　理论成本与应用成本(theory cost and practice cost) l/G+X j4M  
　　辅助生产成本分配(auxiliary production cost allocation) S/`#6  
　　期间,费用 )*BZ o >"  
　　成本控制程序(procedure of cost control) <!sLfz?  
　　成本记录(cost entry, cost recorder cost agenda) [ey# ,&T  
　　成本计算分批法(job costing method) @A1f#Ed<
 
　　成本计算分步法 G JRl{Y  
　　直接人工成本差异(direct labor variance) :8)Jnh\5  
　　成本控制方法(cost control method)