[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 P##(V!YR  
　　股本 Share capital ]]QCJf@p  
　　已归还投资 Investment returned `,]PM)iC  
　　利润分配-其他转入 Profit appropriation - other transfer in qf&
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　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve WD`{kq
c  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 91S b=9  
　　利润分配-提取储备基金 Profit appropriation - reserve fund <y/AEY1  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund f6A['<%o  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 00x^zu?N  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit lSv;wwEg  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends D7'0o`|  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 48*pKbbM4  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends mztq7[&-  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares qBrZg  
　　期初未分配利润 Retained earnings, beginning of the year T{xo_u {Q  
　　资本公积-股本溢价 Capital surplus - share premium wbKBwI5w  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve "JGig!9  
　　资本公积-接受现金捐赠 Capital surplus - cash donation @uD{ `@[  
　　资本公积-股权投资准备 Capital surplus - investment reserve %SFR.U0}yK  
　　资本公积-拨款转入 Capital surplus - subsidiary N28?JQha  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation |Dpfh  
　　资本公积-其他 Capital surplus - others ( w  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve tl
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　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6? ly.h$  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 
:@'0)7  
　　盈余公积-储备基金 Surplus reserve - reserve fund >V=@[B(0  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund /3%xQK>%  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Olh-(u:9+O  
　　主营业务收入 Sales +W[#;)ea(  
　　主营业务成本 Cost of sales iz5wUyeg  
　　主营业务税金及附加 Sales tax $d[:4h~  
　　营业费用 Operating expenses nezbmpL4  
　　管理费用 General and administrative expenses UC$+&&rO  
　　财务费用 Financial expenses ITPpT  
　　投资收益 Investment income Pu*UZcXY  
　　其他业务收入 Other operating income \`5u@Nzx  
　　营业外收入 Non-operating income ``CADiM:S  
　　补贴收入 Subsidy income <R%6L&  
　　其他业务支出 Other operating expenses ;P#*R3   
　　营业外支出 Non-operating expenses 8
uW:_t]q  
　　所得税 Income tax Upen/1bA  
　　直接人工成本差异(direct labor variance) .[s82c]]6  
　　直接材料成本差异(direct material variance) =xP{f<`
 
　　在产品计价(work-in-process costing) %E_{L  
　　联产品成本计算(joint products costing) l[{}ZKZ  
　　生产成本汇总程序(accumulation process of procluction cost) J, >PLQAa  
　　制造费用差异(manufacturing expenses variance) &h[}5  
　　实际成本与估计成本(actual cost and estimated cost) nL~ b   
　　工资费用分配(salary costs allocation) cYS+XBz  
　　成本曲线(cost curve) %*}f<k{6  
　　农业生产成本(agriculture production cost) H43
D=N&  
　　原始成本和重置成本(original cost and replacement cost) ^C T}i'  
　　工程施工成本 fbkjK`_q  
　　直接成本与间接成本(direct cost and indirect cost) Lw
 k-  
　　可控成本(controllable cost) A2S9h,t  
　　制造费用分配(manufacturing expenses allocation) Uwa1)Lwn  
　　理论成本与应用成本(theory cost and practice cost) zjE4v-H:l  
　　辅助生产成本分配(auxiliary production cost allocation)
>x gd<  
　　期间,费用 _@76eZd  
　　成本控制程序(procedure of cost control) 9hpM*wt  
　　成本记录(cost entry, cost recorder cost agenda) f/m6q8!L{  
　　成本计算分批法(job costing method) I ^92b  
　　成本计算分步法 L@GD$F=<0  
　　直接人工成本差异(direct labor variance) $4,6&dw
g  
　　成本控制方法(cost control method)