[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 C[gy{40}  
　　股本 Share capital '7 SFa]tH  
　　已归还投资 Investment returned X2v|O3>/N  
　　利润分配-其他转入 Profit appropriation - other transfer in L'M'I0"/  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )Z2HzjE  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve n]jZ2{g+   
　　利润分配-提取储备基金 Profit appropriation - reserve fund [kaj8  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4vQ]7`I.f  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund G$( B26  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit  `C9/=  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends w-LMV>+6|  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8K =sx@l  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends '#L.w6<B  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares *DcJ).  
　　期初未分配利润 Retained earnings, beginning of the year M:YtW5{  
　　资本公积-股本溢价 Capital surplus - share premium BxV o
>r  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve `KgIr,Q)  
　　资本公积-接受现金捐赠 Capital surplus - cash donation W6:ei.d+NS  
　　资本公积-股权投资准备 Capital surplus - investment reserve  !*5vXN  
　　资本公积-拨款转入 Capital surplus - subsidiary k` cz$>  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation nO.RB#I$F  
　　资本公积-其他 Capital surplus - others  74i  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,'N8Ivt  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve b;A(6^V  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve QpbyC_:;$4  
　　盈余公积-储备基金 Surplus reserve - reserve fund XR3=Y0YDf  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund PZ06 _  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment /Sy:/
BQ  
　　主营业务收入 Sales wC{?@h  
　　主营业务成本 Cost of sales '[V}]Z>-  
　　主营业务税金及附加 Sales tax G;Jqby8d  
　　营业费用 Operating expenses HY|=Z\l"  
　　管理费用 General and administrative expenses pu3ly&T#a_  
　　财务费用 Financial expenses tn>z%6;&Z  
　　投资收益 Investment income M@%$9N)gd  
　　其他业务收入 Other operating income `tZm  
　　营业外收入 Non-operating income S&N[@G  
　　补贴收入 Subsidy income X} <p|P+  
　　其他业务支出 Other operating expenses M`{~AIqd(  
　　营业外支出 Non-operating expenses Us kz~~}G  
　　所得税 Income tax zI1-l9 o  
　　直接人工成本差异(direct labor variance) !} ~K'1"  
　　直接材料成本差异(direct material variance) oS.fy31p  
　　在产品计价(work-in-process costing) Cp{ j+Ia  
　　联产品成本计算(joint products costing) 0@ccXFE  
　　生产成本汇总程序(accumulation process of procluction cost) ]w*w@:Zk  
　　制造费用差异(manufacturing expenses variance)
w&VMb&<  
　　实际成本与估计成本(actual cost and estimated cost) Y;n;7M<F  
　　工资费用分配(salary costs allocation) yCC.j%@  
　　成本曲线(cost curve) vK@t=d  
　　农业生产成本(agriculture production cost) 1VRexp  
　　原始成本和重置成本(original cost and replacement cost) c0}* $e  
　　工程施工成本 zPWJ=T@N  
　　直接成本与间接成本(direct cost and indirect cost) k?[|8H~2C  
　　可控成本(controllable cost) N3O~_=/v?  
　　制造费用分配(manufacturing expenses allocation) [R-&5 G!x  
　　理论成本与应用成本(theory cost and practice cost) p{c+ +P5  
　　辅助生产成本分配(auxiliary production cost allocation) %
uA\Le  
　　期间,费用 (?[^##03MN  
　　成本控制程序(procedure of cost control) (x"TM),Q  
　　成本记录(cost entry, cost recorder cost agenda) =XbOY[  
　　成本计算分批法(job costing method) ~Q4 emgBD  
　　成本计算分步法 @ -9u;aL  
　　直接人工成本差异(direct labor variance) #RIo63
  
　　成本控制方法(cost control method)