[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 U>bmCK2  
　　股本 Share capital }9&Z#1/  
　　已归还投资 Investment returned 0w0\TWz*  
　　利润分配-其他转入 Profit appropriation - other transfer in ax]Pa*C}  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve p)5j~Nl  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve MZyzc {c,  
　　利润分配-提取储备基金 Profit appropriation - reserve fund u!=9.3
 
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -6URM`y'j  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund cmpT_51~O  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Vv"JN?dHi  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends wABaNB=9;  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve v"y0D  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends PSOW}Y|q  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares DrfOz#a0Uu  
　　期初未分配利润 Retained earnings, beginning of the year C+,JLK  
　　资本公积-股本溢价 Capital surplus - share premium (;f7/2~`  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -^C't_Q o  
　　资本公积-接受现金捐赠 Capital surplus - cash donation b51{sL  
　　资本公积-股权投资准备 Capital surplus - investment reserve i+x$Y)=  
　　资本公积-拨款转入 Capital surplus - subsidiary O5:?nD  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ::k>V\;  
　　资本公积-其他 Capital surplus - others k<aKT?Ek>  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,/d R  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve c-|~ABtEpX  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve >/*wlY!E  
　　盈余公积-储备基金 Surplus reserve - reserve fund NQ7j{dJ?  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund <r6e23  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment qb^jcy  
　　主营业务收入 Sales -Wp69DP6q  
　　主营业务成本 Cost of sales 6`/nA4S4.  
　　主营业务税金及附加 Sales tax Pm2T
!0  
　　营业费用 Operating expenses b)7uz>I  
　　管理费用 General and administrative expenses N!7r~B   
　　财务费用 Financial expenses q|*}>=NX  
　　投资收益 Investment income 8Iz-YG~%3  
　　其他业务收入 Other operating income 9ghZLQ  
　　营业外收入 Non-operating income  U>0' K3_  
　　补贴收入 Subsidy income K"p$ga{  
　　其他业务支出 Other operating expenses 3=6`'PKRQ  
　　营业外支出 Non-operating expenses -&4W0JK9  
　　所得税 Income tax `t0?PpUo  
　　直接人工成本差异(direct labor variance) / v";u)  
　　直接材料成本差异(direct material variance) 4dkU;Ob  
　　在产品计价(work-in-process costing) W/z\j/Rgc  
　　联产品成本计算(joint products costing) ^%)H;  
　　生产成本汇总程序(accumulation process of procluction cost) t tEQgkd`  
　　制造费用差异(manufacturing expenses variance) tTWeOAF  
　　实际成本与估计成本(actual cost and estimated cost) ~W h}W((L  
　　工资费用分配(salary costs allocation)
Dj=OUo[[d  
　　成本曲线(cost curve) d>ltL`xn  
　　农业生产成本(agriculture production cost) deD%E-Ja  
　　原始成本和重置成本(original cost and replacement cost) (
K5w0  
　　工程施工成本 )_*<uSl  
　　直接成本与间接成本(direct cost and indirect cost) ye-o'%{  
　　可控成本(controllable cost) +&LzLF.bK  
　　制造费用分配(manufacturing expenses allocation) ZTCzD8  
　　理论成本与应用成本(theory cost and practice cost) ('!{kVLT-  
　　辅助生产成本分配(auxiliary production cost allocation) 'qGKS:8  
　　期间,费用 z^+`S:  
　　成本控制程序(procedure of cost control) y[U/5! `zV  
　　成本记录(cost entry, cost recorder cost agenda) v3b[08 F  
　　成本计算分批法(job costing method) MQL1/>j;  
　　成本计算分步法 h@
{U>U7  
　　直接人工成本差异(direct labor variance) P4"
Pb\o*  
　　成本控制方法(cost control method)