[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 vaOL6=[#:g  
　　股本 Share capital `U
K+[`E  
　　已归还投资 Investment returned hb8XBBKR  
　　利润分配-其他转入 Profit appropriation - other transfer in b
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　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve gt GKV  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
N:[;E3?O  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 5 h
adA>d  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund si_HN{  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *m@ w^In^  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit l1Q+hz5"*U  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 08 ?MS_  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve xBfe8lor  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,HkhKbQ  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares e=UVsYNx  
　　期初未分配利润 Retained earnings, beginning of the year *b{lL5  
　　资本公积-股本溢价 Capital surplus - share premium F'$S!K58  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )9* 3^v  
　　资本公积-接受现金捐赠 Capital surplus - cash donation `A _8nW)  
　　资本公积-股权投资准备 Capital surplus - investment reserve `$SEkYdt  
　　资本公积-拨款转入 Capital surplus - subsidiary M6*{#Y
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　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation @H%=%ZwpO  
　　资本公积-其他 Capital surplus - others s8d}HI  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve H!.D2J  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve e=z_+gVm  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve xqC<p`?4  
　　盈余公积-储备基金 Surplus reserve - reserve fund nWF4[<t  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0s9z @>2  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment tm1UH 4  
　　主营业务收入 Sales 5 t`ap  
　　主营业务成本 Cost of sales ZHF(q6T  
　　主营业务税金及附加 Sales tax _<*GU@  
　　营业费用 Operating expenses n`z+ w*  
　　管理费用 General and administrative expenses _6UAeZ*M  
　　财务费用 Financial expenses Wejwj/EU%  
　　投资收益 Investment income fTHun?Vn  
　　其他业务收入 Other operating income _RL-6jw#o  
　　营业外收入 Non-operating income a950M7  
　　补贴收入 Subsidy income )Ct*G= N  
　　其他业务支出 Other operating expenses -?B9>6h"  
　　营业外支出 Non-operating expenses 42>m,fb2[  
　　所得税 Income tax soq".
+Q  
　　直接人工成本差异(direct labor variance) 99Yo1Q0  
　　直接材料成本差异(direct material variance) %FyygTb;S  
　　在产品计价(work-in-process costing) \}x'>6zr2  
　　联产品成本计算(joint products costing) +e8>?dkq   
　　生产成本汇总程序(accumulation process of procluction cost) 6=,#9C9  
　　制造费用差异(manufacturing expenses variance) 2>}\XKF).  
　　实际成本与估计成本(actual cost and estimated cost) 8q?;Hg  
　　工资费用分配(salary costs allocation) sjzXJ`s  
　　成本曲线(cost curve) U7"BlT!V\  
　　农业生产成本(agriculture production cost) N~$Zeq=  
　　原始成本和重置成本(original cost and replacement cost) F%#*U82  
　　工程施工成本 RzzFhU#r  
　　直接成本与间接成本(direct cost and indirect cost) z
zfn0g  
　　可控成本(controllable cost) `N,Vs n"  
　　制造费用分配(manufacturing expenses allocation) 0/:=wn^pg  
　　理论成本与应用成本(theory cost and practice cost) 1U7,X6=~  
　　辅助生产成本分配(auxiliary production cost allocation) W
~u  
　　期间,费用 27a*H1iQ  
　　成本控制程序(procedure of cost control) {x|kg;  
　　成本记录(cost entry, cost recorder cost agenda) >W
GP{  
　　成本计算分批法(job costing method) r6n5Jz  
　　成本计算分步法 {b,2;w}95  
　　直接人工成本差异(direct labor variance) qqe2
,X?  
　　成本控制方法(cost control method)