[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 T CT8OU|  
　　股本 Share capital ~cU1 /CW8  
　　已归还投资 Investment returned =DwLNyjU4  
　　利润分配-其他转入 Profit appropriation - other transfer in b'4a;k!rS  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2gWR2 H@  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve q<AnWNheE  
　　利润分配-提取储备基金 Profit appropriation - reserve fund *QK) 1Y1W  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #H$lBCWI  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund @@R Mm$  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit hcVu`Bn  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 2V~E <K-  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve fY]"_P  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |v+z*}fKw  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares DG&'x;K"$  
　　期初未分配利润 Retained earnings, beginning of the year pq*e0uW  
　　资本公积-股本溢价 Capital surplus - share premium "{<X! ^u>  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 3f=ZNJ>  
　　资本公积-接受现金捐赠 Capital surplus - cash donation m.++nF  
　　资本公积-股权投资准备 Capital surplus - investment reserve tSy 9v  
　　资本公积-拨款转入 Capital surplus - subsidiary w!lk&7Q7Z  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation =r]l"T  
　　资本公积-其他 Capital surplus - others _2KIe(,;  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve hpf0fU  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve c5p,~z_Dtu  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Nuqmp7C  
　　盈余公积-储备基金 Surplus reserve - reserve fund 2ZxhV4\  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund &mX_\w/%  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment #WjQ'c:  
　　主营业务收入 Sales /? %V% n  
　　主营业务成本 Cost of sales eEXNEgbn  
　　主营业务税金及附加 Sales tax EIw] 9
;'_  
　　营业费用 Operating expenses _l{~O  
　　管理费用 General and administrative expenses ?I]AE&4'  
　　财务费用 Financial expenses kq| !{_  
　　投资收益 Investment income *VsGa<V  
　　其他业务收入 Other operating income _DxHJl  
　　营业外收入 Non-operating income 6UC
F w>  
　　补贴收入 Subsidy income `E|i
8M3g  
　　其他业务支出 Other operating expenses k"#gSCW$  
　　营业外支出 Non-operating expenses ]9_gbQ
 
　　所得税 Income tax 3JC uM_y  
　　直接人工成本差异(direct labor variance) F'MX9P  
　　直接材料成本差异(direct material variance) 75a3hPCZ  
　　在产品计价(work-in-process costing) Y. J!]|  
　　联产品成本计算(joint products costing) 7V%P  
　　生产成本汇总程序(accumulation process of procluction cost) [~Ky{:@)[  
　　制造费用差异(manufacturing expenses variance) 0n:cmML)D  
　　实际成本与估计成本(actual cost and estimated cost) .I_atv  
　　工资费用分配(salary costs allocation) F]M-r{  
　　成本曲线(cost curve) B*_ K}5UO  
　　农业生产成本(agriculture production cost) )bM,>x  
　　原始成本和重置成本(original cost and replacement cost) LZ wCe$1  
　　工程施工成本 *AV%=  
　　直接成本与间接成本(direct cost and indirect cost) Cu`  
　　可控成本(controllable cost) ] Y?Y$>  
　　制造费用分配(manufacturing expenses allocation) ~!ooIwNNz  
　　理论成本与应用成本(theory cost and practice cost) YE@yts  
　　辅助生产成本分配(auxiliary production cost allocation) ^EiU>  
　　期间,费用 uZ8-?  
　　成本控制程序(procedure of cost control) 3IRur,|'  
　　成本记录(cost entry, cost recorder cost agenda) .@):
 Uh  
　　成本计算分批法(job costing method) Hc\C0V<  
　　成本计算分步法 #b/L~Bw[  
　　直接人工成本差异(direct labor variance) X$KTsG*  
　　成本控制方法(cost control method)