[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 PTF|"^k+   
　　股本 Share capital !'bZ|j%  
　　已归还投资 Investment returned AB.ZmR9|  
　　利润分配-其他转入 Profit appropriation - other transfer in  o^d  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve BS?rKtdm(  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve TaG(sRI  
　　利润分配-提取储备基金 Profit appropriation - reserve fund
9KU3)%U  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund @ &GA0;q0t  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund aqP"Y9l  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit m4c2WY6k  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends A2nL=9~   
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /p{$HkVw  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Jb!s#g   
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares S8e?-rC  
　　期初未分配利润 Retained earnings, beginning of the year ,u5ii R  
　　资本公积-股本溢价 Capital surplus - share premium KctbNMU]k  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _10I0Z0  
　　资本公积-接受现金捐赠 Capital surplus - cash donation UotLJa  
　　资本公积-股权投资准备 Capital surplus - investment reserve RbEtNwG@c  
　　资本公积-拨款转入 Capital surplus - subsidiary jq[Q>"f  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation *)T7D
N8  
　　资本公积-其他 Capital surplus - others e$-Y>Dd  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve za5E{<0  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?[8s`caK.  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve xf 3/J{n3  
　　盈余公积-储备基金 Surplus reserve - reserve fund )%I62<N,z  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund l=>FoJf!*<  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment n?NUnF
A  
　　主营业务收入 Sales B5qlU4km&  
　　主营业务成本 Cost of sales fp$U%uj  
　　主营业务税金及附加 Sales tax Oz5Ze/HBN  
　　营业费用 Operating expenses %Xl(wvd  
　　管理费用 General and administrative expenses bl8y o4  
　　财务费用 Financial expenses :
D  
　　投资收益 Investment income N}\3UHtO  
　　其他业务收入 Other operating income ]L!:/k,=S  
　　营业外收入 Non-operating income AgJPtzs  
　　补贴收入 Subsidy income K^[Dz\ov5  
　　其他业务支出 Other operating expenses HA;G{[X  
　　营业外支出 Non-operating expenses M
^y5 Dep  
　　所得税 Income tax ^4 ~ V/  
　　直接人工成本差异(direct labor variance) q[~+Z
m  
　　直接材料成本差异(direct material variance) (p?B=  
　　在产品计价(work-in-process costing) |EP=<-|  
　　联产品成本计算(joint products costing) g-2(W  
　　生产成本汇总程序(accumulation process of procluction cost) SuJ4)f;'0  
　　制造费用差异(manufacturing expenses variance) pLpWc~#  
　　实际成本与估计成本(actual cost and estimated cost) wN$u^]  
　　工资费用分配(salary costs allocation) kO'NT:  
　　成本曲线(cost curve) ]]V|]}<)m  
　　农业生产成本(agriculture production cost) F t;[>o  
　　原始成本和重置成本(original cost and replacement cost) ds'7zxy/  
　　工程施工成本 (x8D ]a  
　　直接成本与间接成本(direct cost and indirect cost) 9:CM#N~?o  
　　可控成本(controllable cost) WTj,9  
　　制造费用分配(manufacturing expenses allocation) 71k>_'fl  
　　理论成本与应用成本(theory cost and practice cost) i/q1>  
　　辅助生产成本分配(auxiliary production cost allocation) FrQRHbp3  
　　期间,费用 \`|OAC0a  
　　成本控制程序(procedure of cost control) -h#9sl->  
　　成本记录(cost entry, cost recorder cost agenda) I:o. %5)  
　　成本计算分批法(job costing method) .Za)S5U  
　　成本计算分步法 ?&$BQK  
　　直接人工成本差异(direct labor variance) ; Ne|H$N  
　　成本控制方法(cost control method)