[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 <y-KWWE  
　　股本 Share capital Ax=Rb B"  
　　已归还投资 Investment returned E-.M+[   
　　利润分配-其他转入 Profit appropriation - other transfer in m`4Sp#m  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \W??`?Idh  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve niqiDT/  
　　利润分配-提取储备基金 Profit appropriation - reserve fund q:J,xC_sF(  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]/bf#&@g`k  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund y?CEV-3+  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 1UyI.U]  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends IUbYw ~f3  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve J--9VlC'  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends l')?w]|  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %CD}A%~  
　　期初未分配利润 Retained earnings, beginning of the year ;u!>( QQ  
　　资本公积-股本溢价 Capital surplus - share premium vT\`0di~  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *D
*K`dk  
　　资本公积-接受现金捐赠 Capital surplus - cash donation S=eY`,'#R  
　　资本公积-股权投资准备 Capital surplus - investment reserve JV(|7Sk  
　　资本公积-拨款转入 Capital surplus - subsidiary ;}=v|Dr&I.  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation pR
Pz1J$58  
　　资本公积-其他 Capital surplus - others h&NcN-["  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve FTtYzKX(bv  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "Z&{  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {-7];e  
　　盈余公积-储备基金 Surplus reserve - reserve fund "9&6bBa  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund v&xk?F?WU,  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Nyow:7p  
　　主营业务收入 Sales J+Q ;'J  
　　主营业务成本 Cost of sales QVb@/  
　　主营业务税金及附加 Sales tax }yK_2zak5i  
　　营业费用 Operating expenses O292JA  
　　管理费用 General and administrative expenses _\ "7  
　　财务费用 Financial expenses ]wER&/v"  
　　投资收益 Investment income Do=*bZ;A  
　　其他业务收入 Other operating income $X9-0-  
　　营业外收入 Non-operating income $X WJxQRUv  
　　补贴收入 Subsidy income st +X~;PX*  
　　其他业务支出 Other operating expenses R1 hb-  
　　营业外支出 Non-operating expenses kJZBQ<^  
　　所得税 Income tax CP]BSyim'  
　　直接人工成本差异(direct labor variance) C.}Z5BwS  
　　直接材料成本差异(direct material variance) )l\BZndf  
　　在产品计价(work-in-process costing)
j42U|CuK  
　　联产品成本计算(joint products costing) tceQn ^|<  
　　生产成本汇总程序(accumulation process of procluction cost) CJ {?9z@$.  
　　制造费用差异(manufacturing expenses variance) N6Vn/7I5%  
　　实际成本与估计成本(actual cost and estimated cost) s'tmak-}|  
　　工资费用分配(salary costs allocation) r2M._}bF  
　　成本曲线(cost curve) P%ev8] 2  
　　农业生产成本(agriculture production cost) z X2BJ  
　　原始成本和重置成本(original cost and replacement cost) ^7.864  
　　工程施工成本 %a{cJ6P  
　　直接成本与间接成本(direct cost and indirect cost) <&t^&6k  
　　可控成本(controllable cost) cCw?%qq,L  
　　制造费用分配(manufacturing expenses allocation) BN|+2D+S  
　　理论成本与应用成本(theory cost and practice cost) M$FQoRwH  
　　辅助生产成本分配(auxiliary production cost allocation) %K\_gR}V  
　　期间,费用 .%M=dL>  
　　成本控制程序(procedure of cost control) H9xxId?3u  
　　成本记录(cost entry, cost recorder cost agenda) f:KKOLm  
　　成本计算分批法(job costing method) BYqDC<Fq  
　　成本计算分步法 1Ty{k^%  
　　直接人工成本差异(direct labor variance) kK16+`\+  
　　成本控制方法(cost control method)