[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 3 LdQ]S  
　　股本 Share capital %r+vSGt;5  
　　已归还投资 Investment returned O=9-Qv|  
　　利润分配-其他转入 Profit appropriation - other transfer in HQ{JwW!m  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "5A&_E }3  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4BwQA#zE  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Dn>%%K@0  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund UswZG^Wh  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund />j';6vi  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit >YUoh-]`  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends d9n?v)<v  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve >*wtbkU  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :EHJ\+kejX  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares \qUKP"dr  
　　期初未分配利润 Retained earnings, beginning of the year |A8/FU2{  
　　资本公积-股本溢价 Capital surplus - share premium X(7qZ P~  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve &* E+N[  
　　资本公积-接受现金捐赠 Capital surplus - cash donation #M!!CX*k  
　　资本公积-股权投资准备 Capital surplus - investment reserve WYc7aciJ  
　　资本公积-拨款转入 Capital surplus - subsidiary 0D8K=h&e  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation a l20V  
　　资本公积-其他 Capital surplus - others g&n)fF  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve a[2vjFf#C  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve U8(Nk\"X\  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _`#3f1F@[  
　　盈余公积-储备基金 Surplus reserve - reserve fund cv/_r#vN  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund SI KOFs  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment %_Yx<wR%  
　　主营业务收入 Sales 4Bl{WyMJ|  
　　主营业务成本 Cost of sales fQP{|+4  
　　主营业务税金及附加 Sales tax }(<%`G6N  
　　营业费用 Operating expenses C4}*)a  
　　管理费用 General and administrative expenses A*|cdY]HP  
　　财务费用 Financial expenses #Mg]GeDJ{  
　　投资收益 Investment income MaD3[4@#  
　　其他业务收入 Other operating income mE^o-9/   
　　营业外收入 Non-operating income ^_ojR4  
　　补贴收入 Subsidy income +7
8CvjG  
　　其他业务支出 Other operating expenses =tU{7i*+  
　　营业外支出 Non-operating expenses CB&iI'  
　　所得税 Income tax
srV.)Ur  
　　直接人工成本差异(direct labor variance) nhN);R~o"1  
　　直接材料成本差异(direct material variance) kg`.[{k  
　　在产品计价(work-in-process costing) ^V|Oxp'7_  
　　联产品成本计算(joint products costing) 3/#:~a9Q  
　　生产成本汇总程序(accumulation process of procluction cost) a" H WGY  
　　制造费用差异(manufacturing expenses variance) V)P&Zw  
　　实际成本与估计成本(actual cost and estimated cost) RaTH\>n  
　　工资费用分配(salary costs allocation) ejA%%5q  
　　成本曲线(cost curve) IG3,XW  
　　农业生产成本(agriculture production cost) $3,ryXp7  
　　原始成本和重置成本(original cost and replacement cost) Od?qz1  
　　工程施工成本 oDcKtB+2  
　　直接成本与间接成本(direct cost and indirect cost) zX#%{#9  
　　可控成本(controllable cost) 45&8weXO:'  
　　制造费用分配(manufacturing expenses allocation) vzn{h)D  
　　理论成本与应用成本(theory cost and practice cost) Zatf9yGD  
　　辅助生产成本分配(auxiliary production cost allocation) )NR Q2  
　　期间,费用 %Qmk2  
　　成本控制程序(procedure of cost control) 6:% L![FX  
　　成本记录(cost entry, cost recorder cost agenda) >]%8Zx[  
　　成本计算分批法(job costing method) 0R0{t=VJZ  
　　成本计算分步法 Z@gnsP N^r  
　　直接人工成本差异(direct labor variance) [Ei1~n)o  
　　成本控制方法(cost control method)