[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 RV=Z$  
　　股本 Share capital B=<Z@u  
　　已归还投资 Investment returned Nn/f*GDvK  
　　利润分配-其他转入 Profit appropriation - other transfer in  %"jp':  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2 -C*RHRx  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve f{HjM? Mb3  
　　利润分配-提取储备基金 Profit appropriation - reserve fund &i5MRw_]]  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %U uVD  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Gi+ZI{)  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit A &tMj?  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends *.,G;EC^  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /
19ZyQw9  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends au;ZAXM|  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares o,q47W=7$  
　　期初未分配利润 Retained earnings, beginning of the year 'JpCS  
　　资本公积-股本溢价 Capital surplus - share premium p"dK,A5#)  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;1MRBk,  
　　资本公积-接受现金捐赠 Capital surplus - cash donation J$>9UCk7B  
　　资本公积-股权投资准备 Capital surplus - investment reserve `zP{E T_Y  
　　资本公积-拨款转入 Capital surplus - subsidiary />dH\KvN  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2R`dyg  
　　资本公积-其他 Capital surplus - others ~Qm<w3oy  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve +EOd9.X\~  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve IQ]tcSQl  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve K;'s+ZD  
　　盈余公积-储备基金 Surplus reserve - reserve fund JFOXr
RR=d  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund hMNC]  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment %+bw2;a6  
　　主营业务收入 Sales L5R Be  
　　主营业务成本 Cost of sales "q]r{0  
　　主营业务税金及附加 Sales tax L#~z#  
　　营业费用 Operating expenses O/ih9,  
　　管理费用 General and administrative expenses [dIlt"2fV  
　　财务费用 Financial expenses @s%!R  
　　投资收益 Investment income ,3,(/%=k  
　　其他业务收入 Other operating income %NH{%K,  
　　营业外收入 Non-operating income xsERnF>`  
　　补贴收入 Subsidy income Z1Pdnc7S[  
　　其他业务支出 Other operating expenses [rO TWN  
　　营业外支出 Non-operating expenses *>,#'C2  
　　所得税 Income tax Z[GeU>?P  
　　直接人工成本差异(direct labor variance) zf.&E3Sn  
　　直接材料成本差异(direct material variance) sMDHg
 
　　在产品计价(work-in-process costing) }{SpV  
　　联产品成本计算(joint products costing) nsjrzO79L8  
　　生产成本汇总程序(accumulation process of procluction cost) LSlY Yyt  
　　制造费用差异(manufacturing expenses variance) ;56mkP  
　　实际成本与估计成本(actual cost and estimated cost) M@a=|N~  
　　工资费用分配(salary costs allocation) lBZhg~{  
　　成本曲线(cost curve) QT)5-Jy  
　　农业生产成本(agriculture production cost) f2]O5rXp  
　　原始成本和重置成本(original cost and replacement cost)
ZQN%!2  
　　工程施工成本 ++|vy~T  
　　直接成本与间接成本(direct cost and indirect cost) (
> VD#n  
　　可控成本(controllable cost) ;NPbEPL[5  
　　制造费用分配(manufacturing expenses allocation) 2
e9lk$  
　　理论成本与应用成本(theory cost and practice cost)
ud$*/ )/  
　　辅助生产成本分配(auxiliary production cost allocation) f}ES8Hh[  
　　期间,费用 8-geBlCE,  
　　成本控制程序(procedure of cost control) 
V6a+VfH  
　　成本记录(cost entry, cost recorder cost agenda) "8*5!an u-  
　　成本计算分批法(job costing method) E%e2$KfD  
　　成本计算分步法 zi?G wh ~  
　　直接人工成本差异(direct labor variance) bPMkBm  
　　成本控制方法(cost control method)