[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 o"SMbj  
　　股本 Share capital ItCv.yv35  
　　已归还投资 Investment returned 92-I~ !d  
　　利润分配-其他转入 Profit appropriation - other transfer in rLT!To  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve h7@6T+#WoT  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \Og+c%  
　　利润分配-提取储备基金 Profit appropriation - reserve fund QCJM&  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )}ROLe  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9>$p  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit v8DC21pb  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends /7LR;>Bj  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve \[nut;  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends BORA(,  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares r _.S> ]  
　　期初未分配利润 Retained earnings, beginning of the year  C.QO#b  
　　资本公积-股本溢价 Capital surplus - share premium O9p|a%o  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^W@5TkkBQq  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ~_a-E  
　　资本公积-股权投资准备 Capital surplus - investment reserve GJUL$9  
　　资本公积-拨款转入 Capital surplus - subsidiary y!%CffF2  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation  LIdF 0  
　　资本公积-其他 Capital surplus - others h.fq,em+H  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve J. @9zA&  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve XZwK6F)L   
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "*H`HRi4T  
　　盈余公积-储备基金 Surplus reserve - reserve fund q,6DEz  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund &-
=5Xc+Z  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment p<;0g9,1  
　　主营业务收入 Sales '3H_ wd  
　　主营业务成本 Cost of sales 4`R(?  
　　主营业务税金及附加 Sales tax W'.m'3#z  
　　营业费用 Operating expenses l@:0e]8|o  
　　管理费用 General and administrative expenses [SW_C  
　　财务费用 Financial expenses s9d_GhT%-  
　　投资收益 Investment income .x1 NWGDn  
　　其他业务收入 Other operating income 8.~kK<)!  
　　营业外收入 Non-operating income 0|b>I!_"g  
　　补贴收入 Subsidy income Q
3SS/eNP  
　　其他业务支出 Other operating expenses bJ;'`sw1  
　　营业外支出 Non-operating expenses .}*
"
Nv  
　　所得税 Income tax [fIg{Q  
　　直接人工成本差异(direct labor variance) 'Z|mQZN  
　　直接材料成本差异(direct material variance) (4EI-e*6  
　　在产品计价(work-in-process costing) !g.?  
　　联产品成本计算(joint products costing) ---N 9I  
　　生产成本汇总程序(accumulation process of procluction cost) VD\=`r)nT  
　　制造费用差异(manufacturing expenses variance) +'w3 =2Bo  
　　实际成本与估计成本(actual cost and estimated cost) xP,hTE  
　　工资费用分配(salary costs allocation) OUXR  
　　成本曲线(cost curve) a@*\o+Su  
　　农业生产成本(agriculture production cost) .GcKa024  
　　原始成本和重置成本(original cost and replacement cost) k;L6R!V  
　　工程施工成本 8e| % M  
　　直接成本与间接成本(direct cost and indirect cost) $tS}LN_!  
　　可控成本(controllable cost) {qMIGwu
 
　　制造费用分配(manufacturing expenses allocation) @ry_nKr9  
　　理论成本与应用成本(theory cost and practice cost) '`<w#z}AF  
　　辅助生产成本分配(auxiliary production cost allocation) GM<-&s!Uj  
　　期间,费用 6JQ'Ik;$wX  
　　成本控制程序(procedure of cost control) tnG# IU *  
　　成本记录(cost entry, cost recorder cost agenda) ;w[0t}dPl  
　　成本计算分批法(job costing method)
\'bzt"f$j  
　　成本计算分步法 w1DV\Ap*  
　　直接人工成本差异(direct labor variance) JO< wU  
　　成本控制方法(cost control method)