[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 )AX0x1I|E  
　　股本 Share capital NVTNjDF%s  
　　已归还投资 Investment returned r dc}e"v  
　　利润分配-其他转入 Profit appropriation - other transfer in -\.'WZo`  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve jmcb-=ts  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |CC(`<\R  
　　利润分配-提取储备基金 Profit appropriation - reserve fund &r{.b#7\/A  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund b :Knc$  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !_EaF`oh(  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit NbD"O8dL~E  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends t5%\`Yo?  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 1-Fz#v7p  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Dn6k,nVh  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]m#.MZe  
　　期初未分配利润 Retained earnings, beginning of the year nbnbG0r:  
　　资本公积-股本溢价 Capital surplus - share premium n.[0#Ur&}  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Pgy&/-u  
　　资本公积-接受现金捐赠 Capital surplus - cash donation \~(ww3e  
　　资本公积-股权投资准备 Capital surplus - investment reserve sGf\!w  
　　资本公积-拨款转入 Capital surplus - subsidiary \L
FRu  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation {\OIowa  
　　资本公积-其他 Capital surplus - others 5a
F0
3+ko  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Q9lw~"  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 5$r`e+Nf'  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve -X
VC,.Ly  
　　盈余公积-储备基金 Surplus reserve - reserve fund AC=/BU3<yc  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund B%v2)+?@  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Wdt 9k.hzN  
　　主营业务收入 Sales }`oe < |  
　　主营业务成本 Cost of sales (l28,\Bel  
　　主营业务税金及附加 Sales tax 1_Um6vS#  
　　营业费用 Operating expenses
4T-9F  
　　管理费用 General and administrative expenses 58H[sM4>  
　　财务费用 Financial expenses q;T3bxp+  
　　投资收益 Investment income dbkkx1{>Y  
　　其他业务收入 Other operating income FuOP+r!H  
　　营业外收入 Non-operating income uC3o@qGW<  
　　补贴收入 Subsidy income }w \["r  
　　其他业务支出 Other operating expenses Dt~Jx\\  
　　营业外支出 Non-operating expenses f`5e0;zm  
　　所得税 Income tax s!\uR.
  
　　直接人工成本差异(direct labor variance) rh*Pl]'3z  
　　直接材料成本差异(direct material variance) zMf
r`&%e  
　　在产品计价(work-in-process costing) Bi"7FF(z  
　　联产品成本计算(joint products costing) Ni5~Buf  
　　生产成本汇总程序(accumulation process of procluction cost) FhgO5@BO  
　　制造费用差异(manufacturing expenses variance) |kvom 4T  
　　实际成本与估计成本(actual cost and estimated cost) EDR;" G(N  
　　工资费用分配(salary costs allocation) Hno:"k?  
　　成本曲线(cost curve) O a_2J#~$  
　　农业生产成本(agriculture production cost) d}K"dr:W5  
　　原始成本和重置成本(original cost and replacement cost) DiK@>$v  
　　工程施工成本 <RmI)g>'_^  
　　直接成本与间接成本(direct cost and indirect cost) `~Eo;'(+^  
　　可控成本(controllable cost) *p;Fwj]  
　　制造费用分配(manufacturing expenses allocation) 5oQy $Y  
　　理论成本与应用成本(theory cost and practice cost) eRC /Pr  
　　辅助生产成本分配(auxiliary production cost allocation) 0]l _qxv  
　　期间,费用 [>P@3t(/  
　　成本控制程序(procedure of cost control) `A@{})+  
　　成本记录(cost entry, cost recorder cost agenda) k+>-?S,  
　　成本计算分批法(job costing method) j2T Z`Z?a^  
　　成本计算分步法 QN_Zd@K*A  
　　直接人工成本差异(direct labor variance) bk E4{P"  
　　成本控制方法(cost control method)