[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 ,sg\K>H=  
　　股本 Share capital _1YC9}  
　　已归还投资 Investment returned
\IqCC h  
　　利润分配-其他转入 Profit appropriation - other transfer in YB:}Lb  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?O]RQXsZ2  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :N_DJ51
 
　　利润分配-提取储备基金 Profit appropriation - reserve fund Q^xk]~G$(  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund N>)Db  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9pWSvalw9  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit }{&;\^i  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends oDt{;S8|]  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Ef@Et(f_mQ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2^rJ|Ni  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares eq<!  
　　期初未分配利润 Retained earnings, beginning of the year aej'cbO  
　　资本公积-股本溢价 Capital surplus - share premium r'o378]=  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;Z`R !  
　　资本公积-接受现金捐赠 Capital surplus - cash donation b0x%#trA{  
　　资本公积-股权投资准备 Capital surplus - investment reserve 0fqycGSmU  
　　资本公积-拨款转入 Capital surplus - subsidiary Otf{)f  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation z'"Y+EWN  
　　资本公积-其他 Capital surplus - others =)w#?DGpj  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Tgbq4xR(  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve H_aG\  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve zXbA$ c  
　　盈余公积-储备基金 Surplus reserve - reserve fund AYp~;@  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund i;29*"  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment <:8Ew  
　　主营业务收入 Sales h 'Hnq m  
　　主营业务成本 Cost of sales LPca+o|f  
　　主营业务税金及附加 Sales tax !*?9n^PaF  
　　营业费用 Operating expenses 5
9+KOQul6  
　　管理费用 General and administrative expenses }O| 9Qb  
　　财务费用 Financial expenses (I35i!F+tY  
　　投资收益 Investment income y3PrLBTz  
　　其他业务收入 Other operating income MY}K.^4^  
　　营业外收入 Non-operating income uotW[L9  
　　补贴收入 Subsidy income -YrMV oZl  
　　其他业务支出 Other operating expenses =( [4pG  
　　营业外支出 Non-operating expenses GY^;$?  
　　所得税 Income tax 7lKatk+7K  
　　直接人工成本差异(direct labor variance) M9Nr/jE  
　　直接材料成本差异(direct material variance) $3%+N|L  
　　在产品计价(work-in-process costing) ojA!!Ru  
　　联产品成本计算(joint products costing) }Fo
x  
　　生产成本汇总程序(accumulation process of procluction cost) !?+q7U  
　　制造费用差异(manufacturing expenses variance) ~-R2mAUK  
　　实际成本与估计成本(actual cost and estimated cost) 33&\E- Q>  
　　工资费用分配(salary costs allocation) ovDPnf(  
　　成本曲线(cost curve) n.C5w8f  
　　农业生产成本(agriculture production cost) qL[SwEc  
　　原始成本和重置成本(original cost and replacement cost) $q.}eb0  
　　工程施工成本 g=
,}j]tl  
　　直接成本与间接成本(direct cost and indirect cost) ~03M
H'  
　　可控成本(controllable cost) 3=*ur ( Qy  
　　制造费用分配(manufacturing expenses allocation) S_;r!.
  
　　理论成本与应用成本(theory cost and practice cost) <$WS~tTz  
　　辅助生产成本分配(auxiliary production cost allocation)
!_B*Po  
　　期间,费用 @~UQU)-(  
　　成本控制程序(procedure of cost control) JO90TP $  
　　成本记录(cost entry, cost recorder cost agenda) %&q}5Y4!  
　　成本计算分批法(job costing method) 1-&L-c.  
　　成本计算分步法 SQ/HZ  
　　直接人工成本差异(direct labor variance) n+i=Ff  
　　成本控制方法(cost control method)