[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 kCRfO}wt3  
　　股本 Share capital cuzU*QW"g  
　　已归还投资 Investment returned = Lt)15
 
　　利润分配-其他转入 Profit appropriation - other transfer in wX<w)@  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve xU<WUfS1  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve pDqX% $^  
　　利润分配-提取储备基金 Profit appropriation - reserve fund >J(._K  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund AH-B/c5  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ]t0]fb[J  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit tZ \e:AAi  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends f3PDLQA  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &GYnGrw?@  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends I(m*%>
 
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares R `K1L!`3  
　　期初未分配利润 Retained earnings, beginning of the year ISa}Km>Q  
　　资本公积-股本溢价 Capital surplus - share premium Hw29V //  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve lidVe]>  
　　资本公积-接受现金捐赠 Capital surplus - cash donation !r^fX=X>'  
　　资本公积-股权投资准备 Capital surplus - investment reserve <OgwA$abl%  
　　资本公积-拨款转入 Capital surplus - subsidiary Ql>bsr}  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Z:eB9R#2y  
　　资本公积-其他 Capital surplus - others t?1b(o
J  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }Um,wY[tK  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve vo(riHH  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^Mvgm3hg  
　　盈余公积-储备基金 Surplus reserve - reserve fund Y]!WPJ`f2  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund F-R5Ib-F*A  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment  N$ oQK(  
　　主营业务收入 Sales "t0l)P*C}  
　　主营业务成本 Cost of sales nIZ;N!r=i  
　　主营业务税金及附加 Sales tax (fNG51h!  
　　营业费用 Operating expenses  GY`mF1b  
　　管理费用 General and administrative expenses pSa pF)1>  
　　财务费用 Financial expenses rF?gKk  
　　投资收益 Investment income 2`dKnaF|  
　　其他业务收入 Other operating income A_8Xhem${  
　　营业外收入 Non-operating income ^O6eFD U  
　　补贴收入 Subsidy income i8w/a  
　　其他业务支出 Other operating expenses iHa:6  
　　营业外支出 Non-operating expenses )x5t']w`K  
　　所得税 Income tax M:M"7>:  
　　直接人工成本差异(direct labor variance) )B*D\9\Z  
　　直接材料成本差异(direct material variance) WU$l@:Yo  
　　在产品计价(work-in-process costing) Uc%kyTBm1  
　　联产品成本计算(joint products costing) s,CN<`/>x  
　　生产成本汇总程序(accumulation process of procluction cost) "%(SLQOyy  
　　制造费用差异(manufacturing expenses variance) "
f~ *4g  
　　实际成本与估计成本(actual cost and estimated cost) 3QI.|;X  
　　工资费用分配(salary costs allocation) 6L<Y   
　　成本曲线(cost curve) H|)F-aL[  
　　农业生产成本(agriculture production cost) L}=DC =E  
　　原始成本和重置成本(original cost and replacement cost)
O\J{4EB@.  
　　工程施工成本 F,8?du]  
　　直接成本与间接成本(direct cost and indirect cost) eC{St0  
　　可控成本(controllable cost) c/lT S  
　　制造费用分配(manufacturing expenses allocation) gp+aUK~o  
　　理论成本与应用成本(theory cost and practice cost) fK|P144   
　　辅助生产成本分配(auxiliary production cost allocation) N&yr?b'!-*  
　　期间,费用 C;3  
　　成本控制程序(procedure of cost control) ;e)`Cv  
　　成本记录(cost entry, cost recorder cost agenda) `O0bba=:=  
　　成本计算分批法(job costing method) #HDP ha  
　　成本计算分步法 XvSng"f.  
　　直接人工成本差异(direct labor variance) ?zuKVi?I  
　　成本控制方法(cost control method)