[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 hN2:d1f0  
　　股本 Share capital Cv ejb+  
　　已归还投资 Investment returned %1 vsN-O}8  
　　利润分配-其他转入 Profit appropriation - other transfer in fb~=Y$|  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve vDl- "!G1  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve oh"O07  
　　利润分配-提取储备基金 Profit appropriation - reserve fund <s5qy-
 
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~_IHaw$hg  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund v :Tzv^  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ZQ^r`W9_+  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends h_1T,f(  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 'I;!pUfVp  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,lA.C%4au~  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares W>VP'vn}  
　　期初未分配利润 Retained earnings, beginning of the year "<_0A f]  
　　资本公积-股本溢价 Capital surplus - share premium ")O`mXg-  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Y HSYu  
　　资本公积-接受现金捐赠 Capital surplus - cash donation mC?i}+4>4R  
　　资本公积-股权投资准备 Capital surplus - investment reserve N>(g?A; Z+  
　　资本公积-拨款转入 Capital surplus - subsidiary ;zM*bWh9  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation dVB~Smsr  
　　资本公积-其他 Capital surplus - others *_E|@y  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve J_Ltuso  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve aLJ(?8M@  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve oAWzYu(v  
　　盈余公积-储备基金 Surplus reserve - reserve fund + dA,P\  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund &B! o,qp  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment E0%~!b  
　　主营业务收入 Sales PP:(EN1  
　　主营业务成本 Cost of sales qd8n2f  
　　主营业务税金及附加 Sales tax 1]
IQg;q  
　　营业费用 Operating expenses ~4P%%b0,o  
　　管理费用 General and administrative expenses OGl$W>w1  
　　财务费用 Financial expenses qd"_Wu6aF=  
　　投资收益 Investment income dq[Mj5eC  
　　其他业务收入 Other operating income pV4Whq$  
　　营业外收入 Non-operating income 3^s/bm$
g  
　　补贴收入 Subsidy income "qc 6=:y}  
　　其他业务支出 Other operating expenses \U|ZR  
　　营业外支出 Non-operating expenses &Tl 0Pf  
　　所得税 Income tax Y"-^%@|p  
　　直接人工成本差异(direct labor variance) f2,jh}4  
　　直接材料成本差异(direct material variance) K'K2X-E  
　　在产品计价(work-in-process costing) }y9mNT  
　　联产品成本计算(joint products costing) |t; ~:
A  
　　生产成本汇总程序(accumulation process of procluction cost) GA7}K:LP'k  
　　制造费用差异(manufacturing expenses variance) 6JKqn~0Kk  
　　实际成本与估计成本(actual cost and estimated cost) asY[8r?U  
　　工资费用分配(salary costs allocation) gTA%uRBa  
　　成本曲线(cost curve) hstbz  
　　农业生产成本(agriculture production cost) 'v]u#/7a  
　　原始成本和重置成本(original cost and replacement cost) 6mKjau{r_  
　　工程施工成本 8]&i-VFof  
　　直接成本与间接成本(direct cost and indirect cost)
Sz H"  
　　可控成本(controllable cost) F(t=!k,4\  
　　制造费用分配(manufacturing expenses allocation) <dW]\h?)  
　　理论成本与应用成本(theory cost and practice cost) rvr-XGK36\  
　　辅助生产成本分配(auxiliary production cost allocation) PJ='tJDj  
　　期间,费用 ^bEc6`eE  
　　成本控制程序(procedure of cost control) sP^R/z|Y  
　　成本记录(cost entry, cost recorder cost agenda) t3dlS`O  
　　成本计算分批法(job costing method) 5jUYN-$GO  
　　成本计算分步法 o] mD
"3_  
　　直接人工成本差异(direct labor variance) f>aRkTHf  
　　成本控制方法(cost control method)