[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 11Sflj  
　　股本 Share capital }9=X*'BO  
　　已归还投资 Investment returned 0>{&8:  
　　利润分配-其他转入 Profit appropriation - other transfer in q9+`pj  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve RBuerap  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve u*}[fQ`aF  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 9|BH/&$  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ufl[sj%^|  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _C"=Hy{  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit b^s978qn#  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends E3hql3=  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve l$_q#Kd  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ={~?O&Jh  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares z3-A2#c  
　　期初未分配利润 Retained earnings, beginning of the year =f~8"j  
　　资本公积-股本溢价 Capital surplus - share premium skaPC#u  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve s|HpN  
　　资本公积-接受现金捐赠 Capital surplus - cash donation U)v){g3w)  
　　资本公积-股权投资准备 Capital surplus - investment reserve X 8/9x-E_  
　　资本公积-拨款转入 Capital surplus - subsidiary y-#{v.|L  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation '0b!lVe  
　　资本公积-其他 Capital surplus - others iEx sGn]2  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0+3_CS++r  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve l7T@<V  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve dMd2a4  
　　盈余公积-储备基金 Surplus reserve - reserve fund &JUHm_wd&S  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund qe/dWJBa  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment E^s<5BC;  
　　主营业务收入 Sales K%jh6c8  
　　主营业务成本 Cost of sales OKo)p`BX  
　　主营业务税金及附加 Sales tax };{Qx  
　　营业费用 Operating expenses L/Tsq=  
　　管理费用 General and administrative expenses ;bYS#Bid{V  
　　财务费用 Financial expenses Z-U-n/6I  
　　投资收益 Investment income ]`+J!G,  
　　其他业务收入 Other operating income bT>1S2s  
　　营业外收入 Non-operating income s2Rg-:7  
　　补贴收入 Subsidy income iVaCXXf'  
　　其他业务支出 Other operating expenses 1 `& Yg(  
　　营业外支出 Non-operating expenses u=QG%O#B  
　　所得税 Income tax 57|RE5]|!  
　　直接人工成本差异(direct labor variance) ~7 w"$H8  
　　直接材料成本差异(direct material variance)  y|b&Rup  
　　在产品计价(work-in-process costing) &"gQrBa  
　　联产品成本计算(joint products costing) uD=FTx  
　　生产成本汇总程序(accumulation process of procluction cost) f aIHm
U  
　　制造费用差异(manufacturing expenses variance) N\{{:<Cp\  
　　实际成本与估计成本(actual cost and estimated cost) \8^c"%v,:  
　　工资费用分配(salary costs allocation) [`n)2} k  
　　成本曲线(cost curve) S"<"e\\}"_  
　　农业生产成本(agriculture production cost) Ht,+KbB  
　　原始成本和重置成本(original cost and replacement cost) ).$q9G  
　　工程施工成本 b
C  h  
　　直接成本与间接成本(direct cost and indirect cost) w<|Qezi3 w  
　　可控成本(controllable cost) Spm0DqqR?  
　　制造费用分配(manufacturing expenses allocation) 7Zw.m M!i  
　　理论成本与应用成本(theory cost and practice cost) k.n-JS  
　　辅助生产成本分配(auxiliary production cost allocation) }K.2  
　　期间,费用 6%A_PP3Z  
　　成本控制程序(procedure of cost control) q dNt2SO  
　　成本记录(cost entry, cost recorder cost agenda) '$0 ~PH&  
　　成本计算分批法(job costing method) Jfs_9g5  
　　成本计算分步法 %AJTU3=0  
　　直接人工成本差异(direct labor variance) BG9.h!  
　　成本控制方法(cost control method)