[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 `"iY*  
　　股本 Share capital at!Y3VywG  
　　已归还投资 Investment returned Lf:uNl*D  
　　利润分配-其他转入 Profit appropriation - other transfer in K|C^l;M6  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +^rh[>W  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ""O"  
　　利润分配-提取储备基金 Profit appropriation - reserve fund JO&JP3N1  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund l5Y/Ok0,  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =k}SD96  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit s#h8%['  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends UH@as  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @L84>3O  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $=sXAK9   
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares  gB\T[RV  
　　期初未分配利润 Retained earnings, beginning of the year K\[!SXg@  
　　资本公积-股本溢价 Capital surplus - share premium 0U66
y6  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve eZ a:o1y  
　　资本公积-接受现金捐赠 Capital surplus - cash donation xy+QbDT  
　　资本公积-股权投资准备 Capital surplus - investment reserve h9$ Fx  
　　资本公积-拨款转入 Capital surplus - subsidiary ^n#1<K[E  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation |{g+Y  
　　资本公积-其他 Capital surplus - others E}Ci QUx  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve E< 4l#Z<  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qZ@0]"h  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve A]`El8_t"  
　　盈余公积-储备基金 Surplus reserve - reserve fund ezhDcI_T  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Fhq9D{TeY,  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0YH+B
 
　　主营业务收入 Sales ,~ ?'Ef80  
　　主营业务成本 Cost of sales 3<|`0pt}  
　　主营业务税金及附加 Sales tax pDPxl?
S  
　　营业费用 Operating expenses Uu6L~iB  
　　管理费用 General and administrative expenses nU+tM~C%a  
　　财务费用 Financial expenses RVtQ20e";r  
　　投资收益 Investment income HLQ"?OFlz  
　　其他业务收入 Other operating income 2^~<("+w  
　　营业外收入 Non-operating income |1Dc!V'?"  
　　补贴收入 Subsidy income fBBa4"OK=  
　　其他业务支出 Other operating expenses T1B|w"In  
　　营业外支出 Non-operating expenses vv6$>SU  
　　所得税 Income tax
W[[oSqp  
　　直接人工成本差异(direct labor variance) W#_/ak$uF*  
　　直接材料成本差异(direct material variance) hf!|\f  
　　在产品计价(work-in-process costing) 39e;  
　　联产品成本计算(joint products costing) @e~]t}fH  
　　生产成本汇总程序(accumulation process of procluction cost) wYeB)1.  
　　制造费用差异(manufacturing expenses variance) \^+ILYO:$  
　　实际成本与估计成本(actual cost and estimated cost) N\t1T(C|  
　　工资费用分配(salary costs allocation) 2.}R
 
　　成本曲线(cost curve) I9$c F)zk  
　　农业生产成本(agriculture production cost) mIZwAKo  
　　原始成本和重置成本(original cost and replacement cost) y#ON|c /  
　　工程施工成本 ;y?);!g  
　　直接成本与间接成本(direct cost and indirect cost) ?<X(]I.j  
　　可控成本(controllable cost) `T ^G^7&  
　　制造费用分配(manufacturing expenses allocation) &zL#hBE  
　　理论成本与应用成本(theory cost and practice cost) G" b60RQ  
　　辅助生产成本分配(auxiliary production cost allocation) D|I Ec?  
　　期间,费用 i< (s}wg  
　　成本控制程序(procedure of cost control) KYJ1}5n  
　　成本记录(cost entry, cost recorder cost agenda) %/"Oxi^G  
　　成本计算分批法(job costing method) FHy76 ^h>e  
　　成本计算分步法 >( 
9F  
　　直接人工成本差异(direct labor variance) OQ/<-+<
w  
　　成本控制方法(cost control method)