[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 PQ2rNY6  
　　股本 Share capital Nz>xilU'  
　　已归还投资 Investment returned M>ntldV#g%  
　　利润分配-其他转入 Profit appropriation - other transfer in 9L>73P{_  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ',!>9Dj  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve l p
|`n  
　　利润分配-提取储备基金 Profit appropriation - reserve fund "u)L e6.  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund N<XMSt  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund i,2eoM)FB  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit #xw3a<z?u  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends xy-Vw"I[bh  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve U#`2~Qv/1  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 45H9pY w  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vi]cl=S  
　　期初未分配利润 Retained earnings, beginning of the year hcoZ5!LvT  
　　资本公积-股本溢价 Capital surplus - share premium l[^0Ik-G  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve w
W7#M  
　　资本公积-接受现金捐赠 Capital surplus - cash donation oG\lejO  
　　资本公积-股权投资准备 Capital surplus - investment reserve y1B'_s  
　　资本公积-拨款转入 Capital surplus - subsidiary piFZu/~Gq\  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ; Irn{O  
　　资本公积-其他 Capital surplus - others U+[h^M$U  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve qfqL"G  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |3g'~E?$  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve v oO7W"  
　　盈余公积-储备基金 Surplus reserve - reserve fund +1^L35\@  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund F{Oaxn  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment u7  
　　主营业务收入 Sales Bm;: cmB0e  
　　主营业务成本 Cost of sales Cx&l0ZXHEX  
　　主营业务税金及附加 Sales tax /4;Sxx-  
　　营业费用 Operating expenses vXg^K}a#  
　　管理费用 General and administrative expenses <j1r6.E)  
　　财务费用 Financial expenses qL5~Wr m-W  
　　投资收益 Investment income \f7R^;`_<R  
　　其他业务收入 Other operating income <{i1/"k?X  
　　营业外收入 Non-operating income 55/)2B2J  
　　补贴收入 Subsidy income eQ*zi9na  
　　其他业务支出 Other operating expenses GK[Hs1/  
　　营业外支出 Non-operating expenses :q~5Xw/  
　　所得税 Income tax lUdk^7:M  
　　直接人工成本差异(direct labor variance) n<1*cL:8B  
　　直接材料成本差异(direct material variance) rONz*ly|i  
　　在产品计价(work-in-process costing) HX ,\a`  
　　联产品成本计算(joint products costing) }*S`1IWMj  
　　生产成本汇总程序(accumulation process of procluction cost) gAgF$H .  
　　制造费用差异(manufacturing expenses variance) S0ltj8t  
　　实际成本与估计成本(actual cost and estimated cost) W
M7LCP  
　　工资费用分配(salary costs allocation) _{n4jdw%(  
　　成本曲线(cost curve) 7g:Lj,Z4L  
　　农业生产成本(agriculture production cost) Y@7n>U  
　　原始成本和重置成本(original cost and replacement cost) Mkr &30il[  
　　工程施工成本 7~);,#[ky  
　　直接成本与间接成本(direct cost and indirect cost) !x!1H5"  
　　可控成本(controllable cost) K+~1 z>&  
　　制造费用分配(manufacturing expenses allocation) WJk3*$=  
　　理论成本与应用成本(theory cost and practice cost) ([#'G+MC&  
　　辅助生产成本分配(auxiliary production cost allocation) = ?BhtW  
　　期间,费用 AR{$P6u!%|  
　　成本控制程序(procedure of cost control) d[Zx [=h  
　　成本记录(cost entry, cost recorder cost agenda) P9 y+rF.  
　　成本计算分批法(job costing method) M(I %QD  
　　成本计算分步法 cj[x%eK>  
　　直接人工成本差异(direct labor variance) y6Ez.$M  
　　成本控制方法(cost control method)