[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 ZCP r`H  
　　股本 Share capital avJ%J"j8z  
　　已归还投资 Investment returned it Byw1/  
　　利润分配-其他转入 Profit appropriation - other transfer in g4Y1*`} 2f  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve nY]5pOF:  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve b0QC91   
　　利润分配-提取储备基金 Profit appropriation - reserve fund Ez\TwK  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund >S<`ri'5_  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund }0Q_yuzx0m  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit V7+fNr]I  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Owe"x2D\  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,~z*V;y)  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Aoi)11>  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares MBeub S  
　　期初未分配利润 Retained earnings, beginning of the year AQx:}PO  
　　资本公积-股本溢价 Capital surplus - share premium z(00"ei  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve F(!9;O5J]  
　　资本公积-接受现金捐赠 Capital surplus - cash donation %QYH]DR  
　　资本公积-股权投资准备 Capital surplus - investment reserve Nk#[~$Q-1  
　　资本公积-拨款转入 Capital surplus - subsidiary pTQ70V3  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation GkOZ=ej  
　　资本公积-其他 Capital surplus - others fJiY~mQ  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve y'$Re  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $(3mpQAg  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @N tiT,3k  
　　盈余公积-储备基金 Surplus reserve - reserve fund 8@$`'h^6  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund `(2Y%L(r  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment &nKb<o  
　　主营业务收入 Sales H ~VeY\:w  
　　主营业务成本 Cost of sales *Y:;fl +v  
　　主营业务税金及附加 Sales tax _Se0,Uns  
　　营业费用 Operating expenses 0*=[1tdWY  
　　管理费用 General and administrative expenses HX)oN8  
　　财务费用 Financial expenses })V^t3  
　　投资收益 Investment income IqA'Vz,lL  
　　其他业务收入 Other operating income IBT1If3  
　　营业外收入 Non-operating income (dH "b *  
　　补贴收入 Subsidy income IonphTcU!  
　　其他业务支出 Other operating expenses 43'!<[?x  
　　营业外支出 Non-operating expenses ro%Jg  
　　所得税 Income tax Q\QSnMM&]  
　　直接人工成本差异(direct labor variance) R^hlfKnt  
　　直接材料成本差异(direct material variance) fk6`DUBV  
　　在产品计价(work-in-process costing) 4#^E$N:  
　　联产品成本计算(joint products costing) 3i*HwEh  
　　生产成本汇总程序(accumulation process of procluction cost) H Q_IQ+  
　　制造费用差异(manufacturing expenses variance) ;4:[kv@  
　　实际成本与估计成本(actual cost and estimated cost) (D<_ iV
 
　　工资费用分配(salary costs allocation) ehpU`vQz  
　　成本曲线(cost curve) rk E;OU  
　　农业生产成本(agriculture production cost) nT:F{2 M ;  
　　原始成本和重置成本(original cost and replacement cost)
6T9?C|q  
　　工程施工成本 j5Cf\*B4J  
　　直接成本与间接成本(direct cost and indirect cost) ^oLMgz  
　　可控成本(controllable cost) "hbCP4  
　　制造费用分配(manufacturing expenses allocation) B7 #O>a  
　　理论成本与应用成本(theory cost and practice cost) )8Q;u8jm1  
　　辅助生产成本分配(auxiliary production cost allocation) x+Ws lN2a  
　　期间,费用 N 4!18{/2  
　　成本控制程序(procedure of cost control) _k|k$qxE  
　　成本记录(cost entry, cost recorder cost agenda) X$Y\/|!z  
　　成本计算分批法(job costing method) ns&3Dh(IVP  
　　成本计算分步法 )w_hbU_Pb&  
　　直接人工成本差异(direct labor variance) ~VKuRli|m  
　　成本控制方法(cost control method)