[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 7vq DZg  
　　股本 Share capital 1b+h>.gWar  
　　已归还投资 Investment returned Z+,CL/  
　　利润分配-其他转入 Profit appropriation - other transfer in wo]ks}
9  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `x*/UCy\  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve OF-WUa4t  
　　利润分配-提取储备基金 Profit appropriation - reserve fund l# BZzJ?~  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund r},lu=em  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "?[7#d])  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit kz _M;h>  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]Y=S  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve kw#X]`c3  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends FR(QFt!g  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares  RY9.n  
　　期初未分配利润 Retained earnings, beginning of the year T,Fm"U6[(  
　　资本公积-股本溢价 Capital surplus - share premium ,0,Oe=d  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve FNlx1U[  
　　资本公积-接受现金捐赠 Capital surplus - cash donation J7Sx
!PQ  
　　资本公积-股权投资准备 Capital surplus - investment reserve nAvs~J  
　　资本公积-拨款转入 Capital surplus - subsidiary
X]MTaD.t  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ~Q0&P!k  
　　资本公积-其他 Capital surplus - others w#rVSSXQ3  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >-
eS&rma  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )Z&HuEg{ZR  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve G-ZhGbAI7  
　　盈余公积-储备基金 Surplus reserve - reserve fund A`g.[7  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ]
.`_, IO  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Gj*SPU  
　　主营业务收入 Sales L@+Z)# V  
　　主营业务成本 Cost of sales }\EL;sT  
　　主营业务税金及附加 Sales tax lj Y  
　　营业费用 Operating expenses X= SG  
　　管理费用 General and administrative expenses C&e8a9*,(a  
　　财务费用 Financial expenses 4NJVW+:2  
　　投资收益 Investment income 1B(G]o_>!  
　　其他业务收入 Other operating income yj'Cy8  
　　营业外收入 Non-operating income :|Upx4]Ec  
　　补贴收入 Subsidy income n}f3Vrl  
　　其他业务支出 Other operating expenses >r~|1kQ.  
　　营业外支出 Non-operating expenses ZDfS0]0F  
　　所得税 Income tax !@A|L#*  
　　直接人工成本差异(direct labor variance) Y1|^>C#
a  
　　直接材料成本差异(direct material variance) k 5t {  
　　在产品计价(work-in-process costing) GG*BN<(>!  
　　联产品成本计算(joint products costing) #U:0/4 P(  
　　生产成本汇总程序(accumulation process of procluction cost) |K6nOX!i  
　　制造费用差异(manufacturing expenses variance) }&C dsCM>2  
　　实际成本与估计成本(actual cost and estimated cost) A_aO}oBX  
　　工资费用分配(salary costs allocation) 50COL66:7  
　　成本曲线(cost curve) ";o~&8?)  
　　农业生产成本(agriculture production cost) 3|jn,?K)N  
　　原始成本和重置成本(original cost and replacement cost) $G)&J2z
L  
　　工程施工成本 xS-w\vbLV  
　　直接成本与间接成本(direct cost and indirect cost) {({ R:!c  
　　可控成本(controllable cost) aE}=^%D  
　　制造费用分配(manufacturing expenses allocation) $4sAnu]  
　　理论成本与应用成本(theory cost and practice cost) $vz_
%Y  
　　辅助生产成本分配(auxiliary production cost allocation) N-Qu/,~+  
　　期间,费用 =%xIjxYl  
　　成本控制程序(procedure of cost control) W%=Zdm rv  
　　成本记录(cost entry, cost recorder cost agenda) 3Nc'3NPQ'  
　　成本计算分批法(job costing method) rYD']%2  
　　成本计算分步法 7(H?k  
　　直接人工成本差异(direct labor variance) C"k2<IE  
　　成本控制方法(cost control method)