[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 u2 7S%2P  
　　股本 Share capital QW2?n`Fa9-  
　　已归还投资 Investment returned P2Onkl  
　　利润分配-其他转入 Profit appropriation - other transfer in CQ<8P86gt  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |B eA
==  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8zAg;b[  
　　利润分配-提取储备基金 Profit appropriation - reserve fund JfkTw~'R  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund =:4?>2)  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2sUbiDe-  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit sv' Gt1&"Z  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends KCD 5*xH  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve YX_vv!-]  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends zHV|-R  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )6G "*  
　　期初未分配利润 Retained earnings, beginning of the year 9<v}LeX  
　　资本公积-股本溢价 Capital surplus - share premium f4 Q( 1(C  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve xo(k?+P>.  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ?s%v 3T  
　　资本公积-股权投资准备 Capital surplus - investment reserve ' X}7]y  
　　资本公积-拨款转入 Capital surplus - subsidiary 6%%PP8
.F  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 9Fk4|+OJ  
　　资本公积-其他 Capital surplus - others :Dayv6g  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve rhIGOk1k  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?ZaD=nh$mK  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve bK<}0Ja[  
　　盈余公积-储备基金 Surplus reserve - reserve fund o_O+u%y  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ) oxIzF  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9 Va40X1  
　　主营业务收入 Sales a!D*)z Y  
　　主营业务成本 Cost of sales .liyC~YW  
　　主营业务税金及附加 Sales tax ` dO}L  
　　营业费用 Operating expenses @89I#t6A.  
　　管理费用 General and administrative expenses {
S*!B  
　　财务费用 Financial expenses Mb/L~gd"  
　　投资收益 Investment income y^G>{?Tha  
　　其他业务收入 Other operating income 9^!wUwB  
　　营业外收入 Non-operating income 0V3gKd7  
　　补贴收入 Subsidy income #X5hSw;  
　　其他业务支出 Other operating expenses E+z18Lf?  
　　营业外支出 Non-operating expenses 2h<U  
　　所得税 Income tax [ fxuUmU  
　　直接人工成本差异(direct labor variance) 8?1o<8hV  
　　直接材料成本差异(direct material variance) 5qRc4d'  
　　在产品计价(work-in-process costing) Af9+HI O  
　　联产品成本计算(joint products costing) e/>:K' {  
　　生产成本汇总程序(accumulation process of procluction cost) YDFCGA  
　　制造费用差异(manufacturing expenses variance) 61Bhm:O5W  
　　实际成本与估计成本(actual cost and estimated cost) -;>#3O-  
　　工资费用分配(salary costs allocation) G'9{a'  
　　成本曲线(cost curve) }
/p/pVz  
　　农业生产成本(agriculture production cost) d=y0yq{L  
　　原始成本和重置成本(original cost and replacement cost) sPy2/7Wqd  
　　工程施工成本 ~.6|dw\p!  
　　直接成本与间接成本(direct cost and indirect cost) cOb4c*  
　　可控成本(controllable cost) G?/c/rG  
　　制造费用分配(manufacturing expenses allocation) UiIF6-ZZ!  
　　理论成本与应用成本(theory cost and practice cost) f05=Mc&)  
　　辅助生产成本分配(auxiliary production cost allocation) Qci$YTwl>  
　　期间,费用 .=XD)>$  
　　成本控制程序(procedure of cost control) LN^UC$[tk  
　　成本记录(cost entry, cost recorder cost agenda) @KA1"Wb_  
　　成本计算分批法(job costing method) %2D17*eK  
　　成本计算分步法 i3PKqlp.  
　　直接人工成本差异(direct labor variance) 4LsHs
 
　　成本控制方法(cost control method)