[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 yqH9*&KH{  
　　股本 Share capital jOd+LXPJ  
　　已归还投资 Investment returned [+L!c}#  
　　利润分配-其他转入 Profit appropriation - other transfer in MnlD87x@X  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve y t7>,  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _
9dW+  
　　利润分配-提取储备基金 Profit appropriation - reserve fund {9* l  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _5S||TuNS  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund nzZs2  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit `KZu/r-M9  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends y\,,hs   
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^Vi{ ._r  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends eJ6 #x$I,  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 9
Vl}f^Gn  
　　期初未分配利润 Retained earnings, beginning of the year /N#=Tol  
　　资本公积-股本溢价 Capital surplus - share premium #=)!\
 
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 9{e/ V)  
　　资本公积-接受现金捐赠 Capital surplus - cash donation j7$xHn V4  
　　资本公积-股权投资准备 Capital surplus - investment reserve 9m)gp19YA  
　　资本公积-拨款转入 Capital surplus - subsidiary *U}-Y*  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation YkE_7r(1  
　　资本公积-其他 Capital surplus - others *sau['Ha  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =l:k($%%  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _BONN6=*y  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve |~#A?mK
-  
　　盈余公积-储备基金 Surplus reserve - reserve fund ^Ku]8/ga  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund #;5Qd'  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment SurreD<x  
　　主营业务收入 Sales q<Qjc  
　　主营业务成本 Cost of sales (5CgC<  
　　主营业务税金及附加 Sales tax KYwUkuw)  
　　营业费用 Operating expenses 9_4(}|"N|  
　　管理费用 General and administrative expenses  p1hF.  
　　财务费用 Financial expenses CI\yP@DQ4  
　　投资收益 Investment income )Gk?x$pY@  
　　其他业务收入 Other operating income ,F*HZBNFZ  
　　营业外收入 Non-operating income We\i0zUU  
　　补贴收入 Subsidy income cL
Rzm9
 
　　其他业务支出 Other operating expenses D>;_R HK  
　　营业外支出 Non-operating expenses ^)GaVL^"5  
　　所得税 Income tax d`C$vj  
　　直接人工成本差异(direct labor variance) D?UURURf  
　　直接材料成本差异(direct material variance) cMCM>*X  
　　在产品计价(work-in-process costing) cK2;)
&U7  
　　联产品成本计算(joint products costing) rA^=;?7Q  
　　生产成本汇总程序(accumulation process of procluction cost) :R3iLy  
　　制造费用差异(manufacturing expenses variance) &5.J y2hO]  
　　实际成本与估计成本(actual cost and estimated cost) uc}tTmB|  
　　工资费用分配(salary costs allocation) =v'Aub  
　　成本曲线(cost curve) >56fa6=3@  
　　农业生产成本(agriculture production cost) wt;`_}g  
　　原始成本和重置成本(original cost and replacement cost) Kv9FqrDj  
　　工程施工成本 dA E85  
　　直接成本与间接成本(direct cost and indirect cost) [La}h2gz  
　　可控成本(controllable cost) US=K}B=g  
　　制造费用分配(manufacturing expenses allocation) 3a BE[  
　　理论成本与应用成本(theory cost and practice cost) 'rS\9T  
　　辅助生产成本分配(auxiliary production cost allocation) 4P=1)t?tX  
　　期间,费用 5`$!s17  
　　成本控制程序(procedure of cost control) WPrBK{B`o  
　　成本记录(cost entry, cost recorder cost agenda) 'n1$Y%t  
　　成本计算分批法(job costing method) cui%r!D  
　　成本计算分步法 p|
NY.N  
　　直接人工成本差异(direct labor variance) .o5K X*  
　　成本控制方法(cost control method)