[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 \9m*(_Q f  
　　股本 Share capital v|@1(  
　　已归还投资 Investment returned 2<6j1D^jM  
　　利润分配-其他转入 Profit appropriation - other transfer in 5w3Fqu>39?  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Y`li> .\  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve zY APf &5  
　　利润分配-提取储备基金 Profit appropriation - reserve fund kK[duW=6  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund "sbBe73 m  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund VWa|Y@Dc]  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit $G";2(-k  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends __\P`S_  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve v*TeTA %  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends zy)i1d  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares VTw/_Hf2p  
　　期初未分配利润 Retained earnings, beginning of the year  rz  
　　资本公积-股本溢价 Capital surplus - share premium U":"geU  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !#}>Hv^N  
　　资本公积-接受现金捐赠 Capital surplus - cash donation P;U@y"s  
　　资本公积-股权投资准备 Capital surplus - investment reserve YKx
1NC  
　　资本公积-拨款转入 Capital surplus - subsidiary f%K e8'&  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation &HF]\`RNr  
　　资本公积-其他 Capital surplus - others TmP8q  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve n <R \w''x  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Yn<)k_kp  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve g [L  
　　盈余公积-储备基金 Surplus reserve - reserve fund r*d Q5 _  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund tgN92Q.i6T  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment c E76L%O  
　　主营业务收入 Sales 2ksA.,UB^9  
　　主营业务成本 Cost of sales " i`8l.Lc  
　　主营业务税金及附加 Sales tax Vyt E  
　　营业费用 Operating expenses fM":f| G  
　　管理费用 General and administrative expenses fValSQc!U  
　　财务费用 Financial expenses I:&# U$  
　　投资收益 Investment income g!^J,e=  
　　其他业务收入 Other operating income <Cq"| A  
　　营业外收入 Non-operating income .TN2s\:]jw  
　　补贴收入 Subsidy income _E
x?Xk  
　　其他业务支出 Other operating expenses #"r kuDO  
　　营业外支出 Non-operating expenses ,y.3 Fe  
　　所得税 Income tax !;WbOnLP  
　　直接人工成本差异(direct labor variance) Xp^$ E6YFy  
　　直接材料成本差异(direct material variance) 7^wE$
7hS  
　　在产品计价(work-in-process costing) {3 o%d:  
　　联产品成本计算(joint products costing) r$DZk Mue  
　　生产成本汇总程序(accumulation process of procluction cost) ;&mxqY8`'  
　　制造费用差异(manufacturing expenses variance) O5MDGg   
　　实际成本与估计成本(actual cost and estimated cost) hAAUecx  
　　工资费用分配(salary costs allocation) C'<'7g4  
　　成本曲线(cost curve) ^pw7o6}  
　　农业生产成本(agriculture production cost) f\'G`4e  
　　原始成本和重置成本(original cost and replacement cost) V.j#E1P  
　　工程施工成本 K+> V|zKuk  
　　直接成本与间接成本(direct cost and indirect cost) LUul7y'"  
　　可控成本(controllable cost) !E0fGh  
　　制造费用分配(manufacturing expenses allocation) cG
(0q[  
　　理论成本与应用成本(theory cost and practice cost) Oga1u  
　　辅助生产成本分配(auxiliary production cost allocation) ;MZbL)  
　　期间,费用 )0F^NU  
　　成本控制程序(procedure of cost control)  2}!R T  
　　成本记录(cost entry, cost recorder cost agenda) BvJ\x)  
　　成本计算分批法(job costing method) [x$;Xq A  
　　成本计算分步法 Hdna{@~  
　　直接人工成本差异(direct labor variance) .
f%vDB JS  
　　成本控制方法(cost control method)