[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 ,^ _aqH  
　　股本 Share capital G'>z~I]6S  
　　已归还投资 Investment returned /{~cUB,Um  
　　利润分配-其他转入 Profit appropriation - other transfer in \5wC&|WEB  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Tmo+I4qoL  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ir4uy  
　　利润分配-提取储备基金 Profit appropriation - reserve fund D*oJ z3[  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9x~qcH%  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund v&>TU(x\H  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit sH>Z{xjr  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends XVfp* `  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve \gE3wmSJ,  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ms%Ot:uA  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares kOfu7Zj
 
　　期初未分配利润 Retained earnings, beginning of the year A~!3svJW  
　　资本公积-股本溢价 Capital surplus - share premium +C{ %pF  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve N2"4dVV;  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ZhWtY  
　　资本公积-股权投资准备 Capital surplus - investment reserve #<7ajmr  
　　资本公积-拨款转入 Capital surplus - subsidiary 7x%0 ^~/n  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ]byj[Gd  
　　资本公积-其他 Capital surplus - others S:UtmS+K  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ?`hk0qX3  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =~&Fq $$  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 6c3+q+#J2  
　　盈余公积-储备基金 Surplus reserve - reserve fund LW;UL}av  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund $h Isab_  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5O9Oi:-!c  
　　主营业务收入 Sales c0Tda  
　　主营业务成本 Cost of sales Vvw Qz#S  
　　主营业务税金及附加 Sales tax _BcYS  
　　营业费用 Operating expenses "-N)TIzLX  
　　管理费用 General and administrative expenses 7^bO`  
　　财务费用 Financial expenses Sdc;jK 9d!  
　　投资收益 Investment income 1u\fLAXn  
　　其他业务收入 Other operating income f.gkGwNk  
　　营业外收入 Non-operating income &8C
uu$T9)  
　　补贴收入 Subsidy income k!]Tg"]JAh  
　　其他业务支出 Other operating expenses N~-N Q  
　　营业外支出 Non-operating expenses ;a+>><x]  
　　所得税 Income tax IkSzjXE{  
　　直接人工成本差异(direct labor variance) K% <Z"2!+  
　　直接材料成本差异(direct material variance) saH +C@_,  
　　在产品计价(work-in-process costing) z,nRw/o  
　　联产品成本计算(joint products costing) :8;8 -c  
　　生产成本汇总程序(accumulation process of procluction cost) K5Fzmo a  
　　制造费用差异(manufacturing expenses variance) OC'cP[$ _  
　　实际成本与估计成本(actual cost and estimated cost) V(3udB@ K  
　　工资费用分配(salary costs allocation) x C'>W"pY  
　　成本曲线(cost curve) lqOv_q  
　　农业生产成本(agriculture production cost) n
>X   
　　原始成本和重置成本(original cost and replacement cost) $S$%avRX  
　　工程施工成本 cI3uH1;#  
　　直接成本与间接成本(direct cost and indirect cost) snTj!rV/_  
　　可控成本(controllable cost) %D z|p]49!  
　　制造费用分配(manufacturing expenses allocation) 31 |Vb  
　　理论成本与应用成本(theory cost and practice cost) ?-O(EY1E  
　　辅助生产成本分配(auxiliary production cost allocation) EIl _QV6  
　　期间,费用 %@U<|9 %ua  
　　成本控制程序(procedure of cost control) :y vUHx  
　　成本记录(cost entry, cost recorder cost agenda) }k}5\%#li5  
　　成本计算分批法(job costing method) >Lanuv)O  
　　成本计算分步法 d]h[]Su/?  
　　直接人工成本差异(direct labor variance) .1MXQLy  
　　成本控制方法(cost control method)