[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 P\rg" 3  
　　股本 Share capital Gu\q%'I  
　　已归还投资 Investment returned ;@Y;g(bw:  
　　利润分配-其他转入 Profit appropriation - other transfer in U#WF;q0L  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve X?qK0fS  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |H+UOEiv,p  
　　利润分配-提取储备基金 Profit appropriation - reserve fund nk's_a*Z  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6zuTQ^pz  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund x)O!["'"  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Trz@~d/[,n  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends pJ'"j 6Q  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6fEqqUeV  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _5Ct]vy  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 9 X`Sm}i  
　　期初未分配利润 Retained earnings, beginning of the year \\B(r  
　　资本公积-股本溢价 Capital surplus - share premium :emiQ  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |"CZ
T#  
　　资本公积-接受现金捐赠 Capital surplus - cash donation w-L=LWL\  
　　资本公积-股权投资准备 Capital surplus - investment reserve >$/>#e~  
　　资本公积-拨款转入 Capital surplus - subsidiary l L@XM2"  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation eF-."1  
　　资本公积-其他 Capital surplus - others XW)l DiJl  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 
< !C)x  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Pw`8Wj  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =|y9UlsD  
　　盈余公积-储备基金 Surplus reserve - reserve fund lE(HFal0-(  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund (2E\p  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0)e\`
Bv  
　　主营业务收入 Sales czgO ;3-C  
　　主营业务成本 Cost of sales aP
@N)"  
　　主营业务税金及附加 Sales tax LxSpctiNx  
　　营业费用 Operating expenses bUdLs.:  
　　管理费用 General and administrative expenses paE[rS\  
　　财务费用 Financial expenses :zke %Yx  
　　投资收益 Investment income ,77d(bR<  
　　其他业务收入 Other operating income WUXx;9>  
　　营业外收入 Non-operating income u$Jz~:=,  
　　补贴收入 Subsidy income j[G  
　　其他业务支出 Other operating expenses bSi%2Onj  
　　营业外支出 Non-operating expenses BLf>_bUk  
　　所得税 Income tax E`usknf>l  
　　直接人工成本差异(direct labor variance) J7Hl\Q[D1  
　　直接材料成本差异(direct material variance) ND#Yenye  
　　在产品计价(work-in-process costing) n& qg;TT  
　　联产品成本计算(joint products costing) m{cGK`/\  
　　生产成本汇总程序(accumulation process of procluction cost) Ru!iR#s)!  
　　制造费用差异(manufacturing expenses variance) S8 wLmd>  
　　实际成本与估计成本(actual cost and estimated cost) JWhdMU  
　　工资费用分配(salary costs allocation) ;oKZ!ND  
　　成本曲线(cost curve) l<LP&  
　　农业生产成本(agriculture production cost) *-=(Q`3  
　　原始成本和重置成本(original cost and replacement cost) (
Ag16  
　　工程施工成本 %G/hD  
　　直接成本与间接成本(direct cost and indirect cost) O1U=X:Zl  
　　可控成本(controllable cost) ):68%,  
　　制造费用分配(manufacturing expenses allocation) aFb==73aLw  
　　理论成本与应用成本(theory cost and practice cost) 6azGhxh  
　　辅助生产成本分配(auxiliary production cost allocation) n,V[eW#m'L  
　　期间,费用 L:pYn_  
　　成本控制程序(procedure of cost control) L~rBAIdD  
　　成本记录(cost entry, cost recorder cost agenda) ll<Xz((o  
　　成本计算分批法(job costing method) k"T}2 7  
　　成本计算分步法 ^T;*M_  
　　直接人工成本差异(direct labor variance) ;4^Rx  
　　成本控制方法(cost control method)