[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 +\J+?jOC4S  
　　股本 Share capital (AHTv8  
　　已归还投资 Investment returned q'jInwY|x  
　　利润分配-其他转入 Profit appropriation - other transfer in q2M%AvR  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \]Rmq_O  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve nDNK}O~'  
　　利润分配-提取储备基金 Profit appropriation - reserve fund >,f5 5  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Nl{ on"il  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ictOCF  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit c43&[xPLz  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends +@<@x4yt  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &CfzhIi*!  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends &pAmFe  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7QaZ|\c  
　　期初未分配利润 Retained earnings, beginning of the year l#]+I YD  
　　资本公积-股本溢价 Capital surplus - share premium j)}TZx4~  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve @! jpJ}  
　　资本公积-接受现金捐赠 Capital surplus - cash donation "p&4Sn3T2?  
　　资本公积-股权投资准备 Capital surplus - investment reserve 4rD&Lg'  
　　资本公积-拨款转入 Capital surplus - subsidiary 07Oagq(  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation RI]x=  
　　资本公积-其他 Capital surplus - others Hlj3z3  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Z FIgKWZ'  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :Y)G-:S+  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ={~A} X01  
　　盈余公积-储备基金 Surplus reserve - reserve fund ?q"9ZYX<  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund U"K%ip:Wd  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]kH8T'  
　　主营业务收入 Sales ?$b*)<  
　　主营业务成本 Cost of sales Zy6>i2f4f  
　　主营业务税金及附加 Sales tax "mcuF]7F  
　　营业费用 Operating expenses 8+~'T|  
　　管理费用 General and administrative expenses 3UJSK+d\  
　　财务费用 Financial expenses dV"K 
x  
　　投资收益 Investment income ts=+k/Z  
　　其他业务收入 Other operating income J#G\7'?{  
　　营业外收入 Non-operating income r7v1q  
　　补贴收入 Subsidy income j7C&&G q  
　　其他业务支出 Other operating expenses  @T{I;8S  
　　营业外支出 Non-operating expenses "9;Ay@'B  
　　所得税 Income tax $HV`bJ5!L*  
　　直接人工成本差异(direct labor variance) `_M&zN  
　　直接材料成本差异(direct material variance) q)]S:$?BT  
　　在产品计价(work-in-process costing) AaJz3oncJ  
　　联产品成本计算(joint products costing) %UCu
I9  
　　生产成本汇总程序(accumulation process of procluction cost) !r+S
E  
　　制造费用差异(manufacturing expenses variance) *w1R>  
　　实际成本与估计成本(actual cost and estimated cost) 7[(<t +  
　　工资费用分配(salary costs allocation) _?9| ,  
　　成本曲线(cost curve) bd`}2vr  
　　农业生产成本(agriculture production cost) T2k# "zD  
　　原始成本和重置成本(original cost and replacement cost) 6CzN[R}  
　　工程施工成本 >8DZj& j  
　　直接成本与间接成本(direct cost and indirect cost) n^rzl6dy  
　　可控成本(controllable cost) yzJTNLff  
　　制造费用分配(manufacturing expenses allocation) L%4Do*V&  
　　理论成本与应用成本(theory cost and practice cost) 9K#U<Q0b'  
　　辅助生产成本分配(auxiliary production cost allocation) |A:+[35  
　　期间,费用 2tdr1+U?g  
　　成本控制程序(procedure of cost control) X6o iOs  
　　成本记录(cost entry, cost recorder cost agenda) zA&]#mc  
　　成本计算分批法(job costing method)  IaRq6=[  
　　成本计算分步法 t8S,C4
 
　　直接人工成本差异(direct labor variance) Evq^c5n>{  
　　成本控制方法(cost control method)