[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 $7M/rF;N5X  
　　股本 Share capital wkNf[>jX?  
　　已归还投资 Investment returned $p_FrN{  
　　利润分配-其他转入 Profit appropriation - other transfer in T.ZPpxY  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 5A|4  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4cZig\mE;  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ~{69&T}9  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund x1H?e8  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund P$l-p'U-  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit o=/Cje  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends WKVoqp}  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 'zYKG5A  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Bfh[C]yy  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]LGp3)T-  
　　期初未分配利润 Retained earnings, beginning of the year RSL%<  
　　资本公积-股本溢价 Capital surplus - share premium Q2^~^'Yk  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 'p0|wM_  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Vj Z_L_U}  
　　资本公积-股权投资准备 Capital surplus - investment reserve F\pw0^K;N  
　　资本公积-拨款转入 Capital surplus - subsidiary dFdll3bC  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation P "S=RX#+  
　　资本公积-其他 Capital surplus - others 9{OH%bF  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _PTo!aJL  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 7\.Ax  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ZHPsGHA  
　　盈余公积-储备基金 Surplus reserve - reserve fund &!)F0PN:u  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund "v.]s;g  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment *7`N^e  
　　主营业务收入 Sales !: e0cV  
　　主营业务成本 Cost of sales *7L*:g  
　　主营业务税金及附加 Sales tax 1\v$8pP+  
　　营业费用 Operating expenses 6Mpbm fr  
　　管理费用 General and administrative expenses sU7>q}!  
　　财务费用 Financial expenses [,GXA)j  
　　投资收益 Investment income :V)W?~Z7B  
　　其他业务收入 Other operating income #3uBq(-Z  
　　营业外收入 Non-operating income Z=;+) #,  
　　补贴收入 Subsidy income iU)-YFO  
　　其他业务支出 Other operating expenses d<*4)MRN  
　　营业外支出 Non-operating expenses ,H{ /@|RW  
　　所得税 Income tax |=OO$z;q|  
　　直接人工成本差异(direct labor variance) hl
4@Y#n  
　　直接材料成本差异(direct material variance) zs+[Aco)  
　　在产品计价(work-in-process costing) ^iaeY jI  
　　联产品成本计算(joint products costing) jgiP2k[Xom  
　　生产成本汇总程序(accumulation process of procluction cost) S6sSdo'  
　　制造费用差异(manufacturing expenses variance) WIwbf|\  
　　实际成本与估计成本(actual cost and estimated cost) x,9fO A  
　　工资费用分配(salary costs allocation) cQ4TYr;?  
　　成本曲线(cost curve)
Dl862$_Q  
　　农业生产成本(agriculture production cost) K;2]c3T  
　　原始成本和重置成本(original cost and replacement cost) TO\%F}m(  
　　工程施工成本 gto@o\&=  
　　直接成本与间接成本(direct cost and indirect cost) C,C=W]G  
　　可控成本(controllable cost) e O,  
　　制造费用分配(manufacturing expenses allocation) qZ!1>`B  
　　理论成本与应用成本(theory cost and practice cost) vPG!S{4  
　　辅助生产成本分配(auxiliary production cost allocation) Y^dVNC3vd  
　　期间,费用 rT`D@ I  
　　成本控制程序(procedure of cost control) {Y5h*BD>  
　　成本记录(cost entry, cost recorder cost agenda) B3I\=  
　　成本计算分批法(job costing method) Z2chv,SqCJ  
　　成本计算分步法 I3Sl>e(Z  
　　直接人工成本差异(direct labor variance) C9-9cdW H  
　　成本控制方法(cost control method)