[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 rzO:9# d  
　　股本 Share capital wLgRI$_Dm  
　　已归还投资 Investment returned ^iI^)  
　　利润分配-其他转入 Profit appropriation - other transfer in A+ f{j  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve d-?~O~qD|!  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve De^is^{  
　　利润分配-提取储备基金 Profit appropriation - reserve fund F\]rxl4(L  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund jn+0g:l  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund v h%\ " h  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit t^7R6y  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends D &oC1  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ZRX>SyM
 
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends TIvLY5 HG  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares P,v}Au( UI  
　　期初未分配利润 Retained earnings, beginning of the year ~pF'Qw"z|  
　　资本公积-股本溢价 Capital surplus - share premium *PMql$  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve oF*Y$OEu?c  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ]-AT(L>  
　　资本公积-股权投资准备 Capital surplus - investment reserve &FK=w]P  
　　资本公积-拨款转入 Capital surplus - subsidiary ae^xuM?7  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation (Ux%7H_d  
　　资本公积-其他 Capital surplus - others a;h:o>Do5  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve W&*{j;e9%I  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Q \{\uJ x  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :]//{HF  
　　盈余公积-储备基金 Surplus reserve - reserve fund >*_?^F_  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund L?Lp``%bI7  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Nh+$'6yT%  
　　主营业务收入 Sales zcNV<tx  
　　主营业务成本 Cost of sales oZ8SEC"]  
　　主营业务税金及附加 Sales tax 4+W}TKw  
　　营业费用 Operating expenses U^,ld`  
　　管理费用 General and administrative expenses {#;6$dU;(  
　　财务费用 Financial expenses 2dq{n.cgs  
　　投资收益 Investment income Dnp^yqz*  
　　其他业务收入 Other operating income v |i(peA#  
　　营业外收入 Non-operating income OE[/sv  
　　补贴收入 Subsidy income 1/{:}9Z@  
　　其他业务支出 Other operating expenses ]>AW  
　　营业外支出 Non-operating expenses
JZc5U}i  
　　所得税 Income tax Y0b.utR&  
　　直接人工成本差异(direct labor variance)
|FNP~5v  
　　直接材料成本差异(direct material variance) t]vz+VQ  
　　在产品计价(work-in-process costing) /qp`xJ  
　　联产品成本计算(joint products costing) $@U`zy
"Y  
　　生产成本汇总程序(accumulation process of procluction cost) $Z(zO;k.  
　　制造费用差异(manufacturing expenses variance) 7v
?Ygtv  
　　实际成本与估计成本(actual cost and estimated cost) LD6fi  
　　工资费用分配(salary costs allocation) Z@h]dU5%a  
　　成本曲线(cost curve) h?R-t*G?  
　　农业生产成本(agriculture production cost) ,sc>~B@Q  
　　原始成本和重置成本(original cost and replacement cost) BPPhVE  
　　工程施工成本 N2~z
&y
8.  
　　直接成本与间接成本(direct cost and indirect cost) k\%{1oRA  
　　可控成本(controllable cost) eIEcj<f  
　　制造费用分配(manufacturing expenses allocation) U{R*WB b  
　　理论成本与应用成本(theory cost and practice cost) "90 }H0(+  
　　辅助生产成本分配(auxiliary production cost allocation) Xr~r`bR=  
　　期间,费用  <Nw?9P  
　　成本控制程序(procedure of cost control) t=pG6U  
　　成本记录(cost entry, cost recorder cost agenda) yrIT4y  
　　成本计算分批法(job costing method) wj?fr?  
　　成本计算分步法 bWyXDsr+  
　　直接人工成本差异(direct labor variance) F^w0TD8  
　　成本控制方法(cost control method)