[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 .qSDe+A  
　　股本 Share capital gZ4' w`4r  
　　已归还投资 Investment returned ).;{'8Q  
　　利润分配-其他转入 Profit appropriation - other transfer in -}%J3j|R:  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve VkFh(Br<{  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Ob/)f)!!  
　　利润分配-提取储备基金 Profit appropriation - reserve fund dhtH&:J<;  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund KMwV;r  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund E`oA(x7l  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ~D9Cu>d9  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends UON=7}=$&  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve D_d>A+  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends K khuPBd2  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares OP1`!P y  
　　期初未分配利润 Retained earnings, beginning of the year 0~fjY^(  
　　资本公积-股本溢价 Capital surplus - share premium FE\E%_K'n7  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Ax&!Nz+?  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Ncz
4LKzt  
　　资本公积-股权投资准备 Capital surplus - investment reserve ri{*\LV*@  
　　资本公积-拨款转入 Capital surplus - subsidiary W_2;j)i  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ByY2KJ7  
　　资本公积-其他 Capital surplus - others ]gq)%T]  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Jj\4P1|'7  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $XhMI;h  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ma|4nLC}  
　　盈余公积-储备基金 Surplus reserve - reserve fund W^[FWFUTY  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund A0Mjk  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment %Xd*2q4*  
　　主营业务收入 Sales Q]K` p(  
　　主营业务成本 Cost of sales O6hzOyNX@  
　　主营业务税金及附加 Sales tax ?$6H',u  
　　营业费用 Operating expenses 9~Dg<wQ  
　　管理费用 General and administrative expenses tVRN3fJH  
　　财务费用 Financial expenses lD,2])>  
　　投资收益 Investment income ~(V\.h q  
　　其他业务收入 Other operating income L~6%Fi&n4  
　　营业外收入 Non-operating income Y6v{eWtSn  
　　补贴收入 Subsidy income vN{@c(=g  
　　其他业务支出 Other operating expenses |/gt;H~:  
　　营业外支出 Non-operating expenses 1(o\GI3:  
　　所得税 Income tax N]+6<  
　　直接人工成本差异(direct labor variance) vUpAW[[  
　　直接材料成本差异(direct material variance) w~*@T
G  
　　在产品计价(work-in-process costing) Ocdy;|&  
　　联产品成本计算(joint products costing) 7'IIB1v.\  
　　生产成本汇总程序(accumulation process of procluction cost) >$
ZG=&  
　　制造费用差异(manufacturing expenses variance) a!$kKOK  
　　实际成本与估计成本(actual cost and estimated cost) }Z"iW/?"  
　　工资费用分配(salary costs allocation) E@SFK=`  
　　成本曲线(cost curve) ?Zb+xNKJ(  
　　农业生产成本(agriculture production cost) L0wT:x*  
　　原始成本和重置成本(original cost and replacement cost) efQ8jO  
　　工程施工成本 |qw0:c=7!  
　　直接成本与间接成本(direct cost and indirect cost) <T_3s\  
　　可控成本(controllable cost) e#Cv*i_<  
　　制造费用分配(manufacturing expenses allocation) a#j,0FKv  
　　理论成本与应用成本(theory cost and practice cost) dVb6u  
　　辅助生产成本分配(auxiliary production cost allocation) }9 3kHO{  
　　期间,费用 LL(x

i )  
　　成本控制程序(procedure of cost control) Yj
&Sb  
　　成本记录(cost entry, cost recorder cost agenda) !2|Lb' O  
　　成本计算分批法(job costing method) 6|jZv~rS$  
　　成本计算分步法 .#yg=t1C  
　　直接人工成本差异(direct labor variance) a4,V(Hlm  
　　成本控制方法(cost control method)