[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 s57-<&@J9  
　　股本 Share capital COx<X\  
　　已归还投资 Investment returned ( ]Z$mv!  
　　利润分配-其他转入 Profit appropriation - other transfer in 0$n0fu  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (L)tC*Qjc  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @+v;B:  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 4DL;/Z :  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund S=^a''bg  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7DU"QeLeb  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 2EeWcTBU}.  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends S >PTD@  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve FZM9aA  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends dnby&-+T  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares FuZ7x
M,  
　　期初未分配利润 Retained earnings, beginning of the year ccWz,[  
　　资本公积-股本溢价 Capital surplus - share premium ?U:LAub  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve V4RtH  
　　资本公积-接受现金捐赠 Capital surplus - cash donation >qJRpO  
　　资本公积-股权投资准备 Capital surplus - investment reserve f3 lKdXnP  
　　资本公积-拨款转入 Capital surplus - subsidiary {e4ILdXM  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation QES[/i +  
　　资本公积-其他 Capital surplus - others b@OL!?JP  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve c1IK9X*  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 2EubMG  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 4s<*rKm~  
　　盈余公积-储备基金 Surplus reserve - reserve fund C(:tFuacpw  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund g+ik`q(ge  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment PNSZ j#  
　　主营业务收入 Sales YQ`G OP#/  
　　主营业务成本 Cost of sales ,6Kx1
 c  
　　主营业务税金及附加 Sales tax 5Pis0fa  
　　营业费用 Operating expenses MorR&K  
　　管理费用 General and administrative expenses #'Q_eBX  
　　财务费用 Financial expenses XD5z+/F<"0  
　　投资收益 Investment income ! K
~PH  
　　其他业务收入 Other operating income zMT0ToG  
　　营业外收入 Non-operating income Xj;nh? \u  
　　补贴收入 Subsidy income V~+{douq  
　　其他业务支出 Other operating expenses .[1"Med J  
　　营业外支出 Non-operating expenses ~M 6^%  
　　所得税 Income tax &Bbs\ ;  
　　直接人工成本差异(direct labor variance) &~+lXNXF  
　　直接材料成本差异(direct material variance) w0x%7mg@  
　　在产品计价(work-in-process costing) iPM
I$  
　　联产品成本计算(joint products costing) $=
f,z>j  
　　生产成本汇总程序(accumulation process of procluction cost) )#9R()n!  
　　制造费用差异(manufacturing expenses variance) cvpcadN[  
　　实际成本与估计成本(actual cost and estimated cost)
1"r6qYN!>  
　　工资费用分配(salary costs allocation) c <[?Z7y  
　　成本曲线(cost curve) k`
W.tMo  
　　农业生产成本(agriculture production cost) %C%
~f{4  
　　原始成本和重置成本(original cost and replacement cost) Ed3 *fY  
　　工程施工成本 J9^RP~>bs  
　　直接成本与间接成本(direct cost and indirect cost) P`HE3?r  
　　可控成本(controllable cost) 8> Hnv ]p  
　　制造费用分配(manufacturing expenses allocation) dZ&/Iz  
　　理论成本与应用成本(theory cost and practice cost) +I0?D  
　　辅助生产成本分配(auxiliary production cost allocation) NZ`( d  
　　期间,费用 A]2zK?|s  
　　成本控制程序(procedure of cost control) 3u7^*$S  
　　成本记录(cost entry, cost recorder cost agenda) >dol  
　　成本计算分批法(job costing method) Nhv~f0  
　　成本计算分步法 %|[+\py$Q  
　　直接人工成本差异(direct labor variance) tL1"Dt>  
　　成本控制方法(cost control method)