[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 *.~6S3}  
　　股本 Share capital `Ja?fI'H-  
　　已归还投资 Investment returned CPVjmRUF|  
　　利润分配-其他转入 Profit appropriation - other transfer in ?pYKZg/c  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?+g`HTY u  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Dq36p${\W  
　　利润分配-提取储备基金 Profit appropriation - reserve fund {o!KhF:[  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 'xhcuVl  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 3uZJ.Fb  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit u5 {JQO  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7M<'ddAN  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve uC8L\UXk  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends z\0CE]#T  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares d0aCY  
　　期初未分配利润 Retained earnings, beginning of the year >w-;Z>3Q@  
　　资本公积-股本溢价 Capital surplus - share premium Ma'_e=+A  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %honO@$  
　　资本公积-接受现金捐赠 Capital surplus - cash donation aFe`_cnG  
　　资本公积-股权投资准备 Capital surplus - investment reserve <&&SX ;  
　　资本公积-拨款转入 Capital surplus - subsidiary U~} U\_  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ZDD..j  
　　资本公积-其他 Capital surplus - others  vj51 g@  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve yu6`66h)  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve B3H|+  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :(a]V"(&Eq  
　　盈余公积-储备基金 Surplus reserve - reserve fund L7= Q<D<  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund |\n@3cIK  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment -6tgsfEr  
　　主营业务收入 Sales &ISb~5  
　　主营业务成本 Cost of sales N[<H7_/3  
　　主营业务税金及附加 Sales tax GK9/D|h4  
　　营业费用 Operating expenses j4>a(  
　　管理费用 General and administrative expenses G0`
h%  
　　财务费用 Financial expenses &?uz`pv2  
　　投资收益 Investment income  t^xTFn  
　　其他业务收入 Other operating income yb
eKiv9  
　　营业外收入 Non-operating income ~go fQ  
　　补贴收入 Subsidy income S#-wl2z  
　　其他业务支出 Other operating expenses @*0cMO;SpG  
　　营业外支出 Non-operating expenses :}h>by=  
　　所得税 Income tax X=6 y_^  
　　直接人工成本差异(direct labor variance) "]m+z)lWd  
　　直接材料成本差异(direct material variance)
h)6G aJ=  
　　在产品计价(work-in-process costing) xXY.AoO6  
　　联产品成本计算(joint products costing) `}m
 Q  
　　生产成本汇总程序(accumulation process of procluction cost) #Hvq/7a2R  
　　制造费用差异(manufacturing expenses variance) 7}GK%H-u  
　　实际成本与估计成本(actual cost and estimated cost) {^m(,K _  
　　工资费用分配(salary costs allocation) BnCKSg7V  
　　成本曲线(cost curve) R64!>o"nED  
　　农业生产成本(agriculture production cost) HxBm~Lcqy  
　　原始成本和重置成本(original cost and replacement cost) m6 MOW&  
　　工程施工成本 +vNZW@_$D  
　　直接成本与间接成本(direct cost and indirect cost) hY*0aZ|(  
　　可控成本(controllable cost) SFb{o<0 =  
　　制造费用分配(manufacturing expenses allocation) n4R2^gX
Aw  
　　理论成本与应用成本(theory cost and practice cost) b1gaj" ]  
　　辅助生产成本分配(auxiliary production cost allocation) zP:cE  
　　期间,费用 CvPioi  
　　成本控制程序(procedure of cost control) qC_mu)6  
　　成本记录(cost entry, cost recorder cost agenda) 2>]a)  
　　成本计算分批法(job costing method) /Y&02L%\3s  
　　成本计算分步法 iJv48#'ii  
　　直接人工成本差异(direct labor variance) /w8"=6Vv~  
　　成本控制方法(cost control method)