[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 N[$bP)h7  
　　股本 Share capital 9 *>@s  
　　已归还投资 Investment returned WfbG }%&J  
　　利润分配-其他转入 Profit appropriation - other transfer in L_fu<W  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @ 2r9JqR[=  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve MB$K ?"Y  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 1r6>.&p  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund lR5< G  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund oj.f uJD  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit p4m9@\gn  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends YGp8./ma<I  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve YE<_a;yh1  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Xg>nb1e  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares KPGo*mY  
　　期初未分配利润 Retained earnings, beginning of the year uyr5
6  
　　资本公积-股本溢价 Capital surplus - share premium :r0?[#r?N,  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve l{U-$}  
　　资本公积-接受现金捐赠 Capital surplus - cash donation fIOI  
　　资本公积-股权投资准备 Capital surplus - investment reserve `% sK F  
　　资本公积-拨款转入 Capital surplus - subsidiary T7f>u}
T  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation HCP'V  
　　资本公积-其他 Capital surplus - others @^47Qgj8U  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve :S Tj <  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve o&2(xI2  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Fb#_(I[ aj  
　　盈余公积-储备基金 Surplus reserve - reserve fund c(@V t&gE  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund $~M#msK9  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ?)=A[  
　　主营业务收入 Sales ]^HlI4 z  
　　主营业务成本 Cost of sales RhVQV
jc  
　　主营业务税金及附加 Sales tax I;dc[m  
　　营业费用 Operating expenses Q v/}WnBk  
　　管理费用 General and administrative expenses WLr\ l29  
　　财务费用 Financial expenses 8BnI0l=\  
　　投资收益 Investment income N* .JQvbnr  
　　其他业务收入 Other operating income V+7x_>!&)  
　　营业外收入 Non-operating income N}0-L$@SL  
　　补贴收入 Subsidy income 83, ATQg  
　　其他业务支出 Other operating expenses YEGRM$'`  
　　营业外支出 Non-operating expenses P ]*,955*)  
　　所得税 Income tax k@1\UL o  
　　直接人工成本差异(direct labor variance) Y`@:L'j  
　　直接材料成本差异(direct material variance) -h&AO\*^W  
　　在产品计价(work-in-process costing) %X(iAoxbj  
　　联产品成本计算(joint products costing) (8C ,"Dc[0  
　　生产成本汇总程序(accumulation process of procluction cost) Y*
-#yG9  
　　制造费用差异(manufacturing expenses variance) cPcp@Dp  
　　实际成本与估计成本(actual cost and estimated cost) hS)X`M  
　　工资费用分配(salary costs allocation) Z1
j3F  
　　成本曲线(cost curve) 3D3/\E#'o  
　　农业生产成本(agriculture production cost) @y,pfWh`  
　　原始成本和重置成本(original cost and replacement cost) -3 .Sr|t  
　　工程施工成本 e 5hq>K  
　　直接成本与间接成本(direct cost and indirect cost) Bny3j~*U  
　　可控成本(controllable cost) , VT&  
　　制造费用分配(manufacturing expenses allocation) }?zy*yL  
　　理论成本与应用成本(theory cost and practice cost) HIUB:  
　　辅助生产成本分配(auxiliary production cost allocation) 9&R. <I  
　　期间,费用 G]Fp},  
　　成本控制程序(procedure of cost control) \XaKq8uE  
　　成本记录(cost entry, cost recorder cost agenda) }E626d}uA  
　　成本计算分批法(job costing method) Zo}O,;(F5  
　　成本计算分步法 KiN8N=
z  
　　直接人工成本差异(direct labor variance) \{W}  
　　成本控制方法(cost control method)