[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 IYWjHE+)d  
　　股本 Share capital r _,_5 @0e  
　　已归还投资 Investment returned `< ^VR[Mx  
　　利润分配-其他转入 Profit appropriation - other transfer in $&|y<Y=  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve j9qREf9)  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3`O?16O  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 7;.xc{  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund +u@aJ_^
 
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *KK+X07  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit QQk{\PV  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends o sbHs$C  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve M-NV_W&M  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends EG'[`<*h  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~/_9P Fk  
　　期初未分配利润 Retained earnings, beginning of the year sDqe(x}a  
　　资本公积-股本溢价 Capital surplus - share premium [LT^sb  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve v]2S`ffP  
　　资本公积-接受现金捐赠 Capital surplus - cash donation e]ig !G]  
　　资本公积-股权投资准备 Capital surplus - investment reserve s"=6{EVqk3  
　　资本公积-拨款转入 Capital surplus - subsidiary Zn:R PMk*  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation kH*Pn'  
　　资本公积-其他 Capital surplus - others =U OLT>!  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Kzy/9  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve n<Svwa}  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve D0Z\Vvy  
　　盈余公积-储备基金 Surplus reserve - reserve fund [#" =yzR<3  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund O^LTD#}$a)  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment p6EDQwlf  
　　主营业务收入 Sales ^IZ)#1U  
　　主营业务成本 Cost of sales @Un/c:n  
　　主营业务税金及附加 Sales tax Y**|N8e  
　　营业费用 Operating expenses M_B
:{%4  
　　管理费用 General and administrative expenses C7T(+Wd!,  
　　财务费用 Financial expenses U5Erm6U:  
　　投资收益 Investment income B;Nl~Y|
\  
　　其他业务收入 Other operating income %v5R#14[n  
　　营业外收入 Non-operating income '"pd  
　　补贴收入 Subsidy income fkfZ>D^1  
　　其他业务支出 Other operating expenses y<W8Q<9  
　　营业外支出 Non-operating expenses +]>+ a<x*%  
　　所得税 Income tax G DSfT{kK\  
　　直接人工成本差异(direct labor variance) :/YO ni1h  
　　直接材料成本差异(direct material variance) Hx^!:kxk  
　　在产品计价(work-in-process costing) 2.}R
 
　　联产品成本计算(joint products costing) '2J0>Bla  
　　生产成本汇总程序(accumulation process of procluction cost) s*M @%_A?  
　　制造费用差异(manufacturing expenses variance) !yjo   
　　实际成本与估计成本(actual cost and estimated cost) TL= Y
QA  
　　工资费用分配(salary costs allocation) mOll5O7VW  
　　成本曲线(cost curve) '/0#lF  
　　农业生产成本(agriculture production cost) Ue5O9;y]u  
　　原始成本和重置成本(original cost and replacement cost) -y) ,Y |  
　　工程施工成本 <dA8 '7^  
　　直接成本与间接成本(direct cost and indirect cost) J}spiVM  
　　可控成本(controllable cost) ^jdL@#k00  
　　制造费用分配(manufacturing expenses allocation) {mYP<NBT  
　　理论成本与应用成本(theory cost and practice cost) lYf+V8{  
　　辅助生产成本分配(auxiliary production cost allocation) # jYpVc{]  
　　期间,费用 ~%w~-O2  
　　成本控制程序(procedure of cost control)
R)Q4  
　　成本记录(cost entry, cost recorder cost agenda) xtV[p4U  
　　成本计算分批法(job costing method) 1N`vCt]w  
　　成本计算分步法 KHiFJ_3  
　　直接人工成本差异(direct labor variance) 3
3l>{
(y  
　　成本控制方法(cost control method)