[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 h.l^f>,/  
　　股本 Share capital |Rd?s0u  
　　已归还投资 Investment returned X3-pj<JLY  
　　利润分配-其他转入 Profit appropriation - other transfer in 8iGS=M  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve wDVK
p ['  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {P&{+`sov  
　　利润分配-提取储备基金 Profit appropriation - reserve fund V|13%aE_v  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund sf<S#;aYqn  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =\"88e;b2  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit
 _zvCc%  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends lmi,P-Q  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %M]%[4eC  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %JF^@\E!|  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 3LN+gXmU  
　　期初未分配利润 Retained earnings, beginning of the year Ye% e!  
　　资本公积-股本溢价 Capital surplus - share premium U*!q@g_  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;|}N\[fk%]  
　　资本公积-接受现金捐赠 Capital surplus - cash donation sEkfmB2J/  
　　资本公积-股权投资准备 Capital surplus - investment reserve eyUguA<lK\  
　　资本公积-拨款转入 Capital surplus - subsidiary 6<u=hhL  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation -K
eoq  
　　资本公积-其他 Capital surplus - others qIS9.AL  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `<2k.aW4e8  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve EmNJ_xY  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve t(AW2{%}  
　　盈余公积-储备基金 Surplus reserve - reserve fund H=RzY-\a%  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund \@&oK2f  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8eq*q   
　　主营业务收入 Sales 6?$yBu9l  
　　主营业务成本 Cost of sales KSDz3qe  
　　主营业务税金及附加 Sales tax (VV5SvdE  
　　营业费用 Operating expenses v3PtiKS  
　　管理费用 General and administrative expenses js;p7wi  
　　财务费用 Financial expenses )O\w'|$G  
　　投资收益 Investment income -@L7!,j  
　　其他业务收入 Other operating income 17P5Dr&  
　　营业外收入 Non-operating income .8e]-^Z  
　　补贴收入 Subsidy income QOiPDu=8z  
　　其他业务支出 Other operating expenses [$M=+YRHMW  
　　营业外支出 Non-operating expenses Z*/{^ zsE  
　　所得税 Income tax C# zYZ JZ  
　　直接人工成本差异(direct labor variance) W>TG!R 5  
　　直接材料成本差异(direct material variance) 7.)kG}q]  
　　在产品计价(work-in-process costing) %hDx UZ#0  
　　联产品成本计算(joint products costing) : N9,/-s  
　　生产成本汇总程序(accumulation process of procluction cost) Voy
1  
　　制造费用差异(manufacturing expenses variance) nVB.sab  
　　实际成本与估计成本(actual cost and estimated cost) kZ<0|b  
　　工资费用分配(salary costs allocation) M^IEu}  
　　成本曲线(cost curve) K|L&mL&8  
　　农业生产成本(agriculture production cost) ^Gi9&fS,  
　　原始成本和重置成本(original cost and replacement cost) 6`Hd)T5{w  
　　工程施工成本 Z5/*iun  
　　直接成本与间接成本(direct cost and indirect cost) Y*VF1M,2_  
　　可控成本(controllable cost) t2x2_;a  
　　制造费用分配(manufacturing expenses allocation) Ey|{yUmU+  
　　理论成本与应用成本(theory cost and practice cost) eJbZA&:  
　　辅助生产成本分配(auxiliary production cost allocation) jkAWRpOc)  
　　期间,费用 #zmt x0  
　　成本控制程序(procedure of cost control) )j,Y(V$P  
　　成本记录(cost entry, cost recorder cost agenda) 9K!kU6Gh  
　　成本计算分批法(job costing method) ^^,
cnDlm  
　　成本计算分步法 d?:KEi-<7  
　　直接人工成本差异(direct labor variance) s.|OdC>U =  
　　成本控制方法(cost control method)