[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6=~vOzTJ  
　　股本 Share capital hNF,sA  
　　已归还投资 Investment returned n%{oFTLCo  
　　利润分配-其他转入 Profit appropriation - other transfer in )u307Lg  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0fa8.g#I$  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _2xYDi  
　　利润分配-提取储备基金 Profit appropriation - reserve fund {InW%qSn_  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund }vW3<|z  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund c`#4}$  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit E{'\(6z_  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends
=CL h<&  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @SAJ*hfb0  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends z|zd=3c  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares B(pHo&ox  
　　期初未分配利润 Retained earnings, beginning of the year i]0$7s9!  
　　资本公积-股本溢价 Capital surplus - share premium Bh6lK}9
  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve tBE-:hX*  
　　资本公积-接受现金捐赠 Capital surplus - cash donation (FOJHjtkM  
　　资本公积-股权投资准备 Capital surplus - investment reserve [Ib17#74  
　　资本公积-拨款转入 Capital surplus - subsidiary -raZ6?Zjc  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Aoy=gK  
　　资本公积-其他 Capital surplus - others L$; gf_L  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve wKy4Ic+RV  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve JvD`RUh  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9~}8?kPNw=  
　　盈余公积-储备基金 Surplus reserve - reserve fund 6`)Ss5jzk  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund w6'8L s  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment o%v,6yv  
　　主营业务收入 Sales [ Ny'vAHOj  
　　主营业务成本 Cost of sales 1i$OcN?x%  
　　主营业务税金及附加 Sales tax N<|-b0#Z6  
　　营业费用 Operating expenses 4,ewp coC%  
　　管理费用 General and administrative expenses +9_E+H'?!  
　　财务费用 Financial expenses P/8z  
　　投资收益 Investment income x_x|D|@wM  
　　其他业务收入 Other operating income &3Mps[u:h  
　　营业外收入 Non-operating income `aaT #r  
　　补贴收入 Subsidy income bt?)ryu  
　　其他业务支出 Other operating expenses 7x`4P|Uu  
　　营业外支出 Non-operating expenses f
{#Mc  
　　所得税 Income tax v0|"[qGb  
　　直接人工成本差异(direct labor variance) S3YAc4  
　　直接材料成本差异(direct material variance) W7 9.,#  
　　在产品计价(work-in-process costing) 20mZ{_%  
　　联产品成本计算(joint products costing) 6bt{j   
　　生产成本汇总程序(accumulation process of procluction cost) b]\V~ZaXG  
　　制造费用差异(manufacturing expenses variance) ,9/s`o  
　　实际成本与估计成本(actual cost and estimated cost) Q9 RCN<!  
　　工资费用分配(salary costs allocation) LP}YHW/  
　　成本曲线(cost curve) QEl~uhc3  
　　农业生产成本(agriculture production cost) r7N%onx  
　　原始成本和重置成本(original cost and replacement cost) g?!;04  
　　工程施工成本 "yx BD 7  
　　直接成本与间接成本(direct cost and indirect cost) '5n=tRx  
　　可控成本(controllable cost) IR*:i{  
　　制造费用分配(manufacturing expenses allocation) 2)>Ty4*  
　　理论成本与应用成本(theory cost and practice cost) ?[ v C?P  
　　辅助生产成本分配(auxiliary production cost allocation) WFpR@53Db  
　　期间,费用 O;<YLS^|6  
　　成本控制程序(procedure of cost control) rDU"l{cg  
　　成本记录(cost entry, cost recorder cost agenda) DZ0\pp?S  
　　成本计算分批法(job costing method) ~7&O[  
　　成本计算分步法 .s<
tQU  
　　直接人工成本差异(direct labor variance) 69/qH_Y  
　　成本控制方法(cost control method)