[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 fn Pej?f:  
　　股本 Share capital e]D TK*W~  
　　已归还投资 Investment returned QQQN}!xPj  
　　利润分配-其他转入 Profit appropriation - other transfer in p`}G"DM  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve l42tTD8Awz  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ef:YYt{|q  
　　利润分配-提取储备基金 Profit appropriation - reserve fund h3MZLPe  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %+L3Xk]m'  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !uAqY\Is  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit sNsWz.DLT#  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ||'A9  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve j0A9;AP;;C  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3j/~XT  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares s\q m  
　　期初未分配利润 Retained earnings, beginning of the year aR}Il&  
　　资本公积-股本溢价 Capital surplus - share premium 2@:Ztt6~  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -x+K#T0Z  
　　资本公积-接受现金捐赠 Capital surplus - cash donation yXCJ?  
　　资本公积-股权投资准备 Capital surplus - investment reserve D()tP  
　　资本公积-拨款转入 Capital surplus - subsidiary #* Iyvx  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation b21@iW  
　　资本公积-其他 Capital surplus - others isor%R!  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve !%>(O@~"|  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "$ep=h+  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ]" .SW5b_  
　　盈余公积-储备基金 Surplus reserve - reserve fund >44,Dp]  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund htOVt\+!34  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment uw{K&Hxw  
　　主营业务收入 Sales Bu7aeBP  
　　主营业务成本 Cost of sales  ~D_Wqr  
　　主营业务税金及附加 Sales tax H+ 7Fw'u  
　　营业费用 Operating expenses @^,9O92l  
　　管理费用 General and administrative expenses $uYfy<  
　　财务费用 Financial expenses 5`{u! QE  
　　投资收益 Investment income W"\O +  
　　其他业务收入 Other operating income A(ZtA[G  
　　营业外收入 Non-operating income T;{"lp.  
　　补贴收入 Subsidy income /`b`ai8`8  
　　其他业务支出 Other operating expenses Tr"Bz!  
　　营业外支出 Non-operating expenses U_@Dn[/:  
　　所得税 Income tax DB.)/(zWQ  
　　直接人工成本差异(direct labor variance) ?pkGejcQ  
　　直接材料成本差异(direct material variance) husk\  
　　在产品计价(work-in-process costing)  t`'5|  
　　联产品成本计算(joint products costing) 6:AZZF1  
　　生产成本汇总程序(accumulation process of procluction cost) ^2"3h$DJfS  
　　制造费用差异(manufacturing expenses variance) I0}G, q  
　　实际成本与估计成本(actual cost and estimated cost) z;Dc#SZnO(  
　　工资费用分配(salary costs allocation) b^
WF R   
　　成本曲线(cost curve) 4/Xu,pT  
　　农业生产成本(agriculture production cost) %KW NY(m  
　　原始成本和重置成本(original cost and replacement cost) g!
!:o(k  
　　工程施工成本 Ex4)R2c*  
　　直接成本与间接成本(direct cost and indirect cost) Sj
@V
OW  
　　可控成本(controllable cost) R)'[Tt`#R  
　　制造费用分配(manufacturing expenses allocation) < L:}u!  
　　理论成本与应用成本(theory cost and practice cost) uX~YDy  
　　辅助生产成本分配(auxiliary production cost allocation) xs$.EY:k  
　　期间,费用 jl,
>0MA  
　　成本控制程序(procedure of cost control) q;9OqArq  
　　成本记录(cost entry, cost recorder cost agenda) ]s}9-!{O  
　　成本计算分批法(job costing method) {i/7N x
 
　　成本计算分步法 ant#bDb/  
　　直接人工成本差异(direct labor variance) #EIcP=1m4  
　　成本控制方法(cost control method)