[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 iR_j h=2{  
　　股本 Share capital 1=R6||8ws  
　　已归还投资 Investment returned rt5FecX
\  
　　利润分配-其他转入 Profit appropriation - other transfer in ^T^l3B[  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve cM' \u~m{  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve A"yiXc-N~\  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 5"5tY  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ao+lL Cr  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund HNFG:t9  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit YU*u!  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ib8*rL0p<L  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve A>C&`A=-  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends tBJCfM  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ](^$5Am  
　　期初未分配利润 Retained earnings, beginning of the year )sONfn  
　　资本公积-股本溢价 Capital surplus - share premium V'-}B6 3S>  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve A }(V2  
　　资本公积-接受现金捐赠 Capital surplus - cash donation %9^^X6yLM  
　　资本公积-股权投资准备 Capital surplus - investment reserve !z EW)  
　　资本公积-拨款转入 Capital surplus - subsidiary 8ClOd<I  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation >#9f{  
　　资本公积-其他 Capital surplus - others pfs'2AFj  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve CrvL[6i  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8Uv2 p{ <#  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve yniXb2iM  
　　盈余公积-储备基金 Surplus reserve - reserve fund fu=GgD*  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund pZVT:qFF  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5mtsN#  
　　主营业务收入 Sales 7?1[sP M  
　　主营业务成本 Cost of sales 1" k_l.\,0  
　　主营业务税金及附加 Sales tax ?.A~O-w  
　　营业费用 Operating expenses @pV~Q2%  
　　管理费用 General and administrative expenses _m?TEqB  
　　财务费用 Financial expenses X-lB1uq^  
　　投资收益 Investment income @Rc/^B:  
　　其他业务收入 Other operating income RWX? B  
　　营业外收入 Non-operating income xE.yh#?.k  
　　补贴收入 Subsidy income B4l*]K%  
　　其他业务支出 Other operating expenses J*!_kg)>J  
　　营业外支出 Non-operating expenses Rhfx  
　　所得税 Income tax ryC7O'j_P  
　　直接人工成本差异(direct labor variance) Ba8 s  
　　直接材料成本差异(direct material variance) |.
ZYY(}  
　　在产品计价(work-in-process costing) Ro2Ab^rQ|  
　　联产品成本计算(joint products costing)
XCN^>ToD  
　　生产成本汇总程序(accumulation process of procluction cost) gpvzOW/  
　　制造费用差异(manufacturing expenses variance) j\LJ{?;jC  
　　实际成本与估计成本(actual cost and estimated cost) p%ve1 >c  
　　工资费用分配(salary costs allocation) Y
<ZaW
{%  
　　成本曲线(cost curve) 1M={8}3  
　　农业生产成本(agriculture production cost) #;+ABV  
　　原始成本和重置成本(original cost and replacement cost) 'joc8o sS  
　　工程施工成本 PLV-De  
　　直接成本与间接成本(direct cost and indirect cost) [ Q@rW5,-  
　　可控成本(controllable cost) ~zd+
M
/8  
　　制造费用分配(manufacturing expenses allocation) q{c/TRp7  
　　理论成本与应用成本(theory cost and practice cost) )<
~v~|re  
　　辅助生产成本分配(auxiliary production cost allocation) *WQl#JAr  
　　期间,费用 f"Z2,!Z;  
　　成本控制程序(procedure of cost control) .Fl5b}C(  
　　成本记录(cost entry, cost recorder cost agenda) SjmWl
f,  
　　成本计算分批法(job costing method) `mt
x+C  
　　成本计算分步法 K(: _52rt  
　　直接人工成本差异(direct labor variance) ;_nV*G.y#^  
　　成本控制方法(cost control method)