[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 oOLA&N-A~  
　　股本 Share capital l+@k:IK  
　　已归还投资 Investment returned \6.dGKK  
　　利润分配-其他转入 Profit appropriation - other transfer in [`E_/95  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve xhCQRw  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve iRcac[uV  
　　利润分配-提取储备基金 Profit appropriation - reserve fund uHbbPtk  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund J#4pA{01w  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ZAeJTCCk  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit fk6=;{  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends &e3}Vop  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
c&%3k+j  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ",[/pb  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `1Md1e:J  
　　期初未分配利润 Retained earnings, beginning of the year ]5:[6;wS  
　　资本公积-股本溢价 Capital surplus - share premium |0>rojMq  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve aO?KRn  
　　资本公积-接受现金捐赠 Capital surplus - cash donation -kP2 Brm  
　　资本公积-股权投资准备 Capital surplus - investment reserve oa5L5Zr,A  
　　资本公积-拨款转入 Capital surplus - subsidiary Xt:j~cVA  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation )ezk p%I5D  
　　资本公积-其他 Capital surplus - others |HJ`uGN<b  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve w
8cnSO  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve W>?aZv  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve nehk8+eV_  
　　盈余公积-储备基金 Surplus reserve - reserve fund !B{(EL=g  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 8@rF~^-_  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment =>Z4vWX*  
　　主营业务收入 Sales PR(KDwsT&l  
　　主营业务成本 Cost of sales )@y'$)5s  
　　主营业务税金及附加 Sales tax qPUACuF'  
　　营业费用 Operating expenses ;[g~h |{6  
　　管理费用 General and administrative expenses @n9iOf~<  
　　财务费用 Financial expenses Bd;EI)J
T  
　　投资收益 Investment income BVH)!]m0  
　　其他业务收入 Other operating income wa&:86~l?  
　　营业外收入 Non-operating income FOPmvlA\-<  
　　补贴收入 Subsidy income BtJF1#f  
　　其他业务支出 Other operating expenses ;F71f#iY  
　　营业外支出 Non-operating expenses 6"rS?>W/mO  
　　所得税 Income tax fHI@' '0  
　　直接人工成本差异(direct labor variance) h]
|2b0  
　　直接材料成本差异(direct material variance) (tzAUrC  
　　在产品计价(work-in-process costing) KM^}d$x }s  
　　联产品成本计算(joint products costing) 4IM&#_6  
　　生产成本汇总程序(accumulation process of procluction cost) _jxysFl=  
　　制造费用差异(manufacturing expenses variance) KO}TCa  
　　实际成本与估计成本(actual cost and estimated cost) h4ghMBo%  
　　工资费用分配(salary costs allocation) JE$$6X  
　　成本曲线(cost curve)  Spo[JQ%6  
　　农业生产成本(agriculture production cost) ;t@^Z_z,CR  
　　原始成本和重置成本(original cost and replacement cost) *_Pkb
.3R  
　　工程施工成本 mryT%zSlM  
　　直接成本与间接成本(direct cost and indirect cost) eR3MU]zF  
　　可控成本(controllable cost) '=(yh{W  
　　制造费用分配(manufacturing expenses allocation) ?iaO6HD  
　　理论成本与应用成本(theory cost and practice cost) Q2@yUDd!  
　　辅助生产成本分配(auxiliary production cost allocation) )^E6VD&6  
　　期间,费用  M[R'   
　　成本控制程序(procedure of cost control) 1'k,P;s  
　　成本记录(cost entry, cost recorder cost agenda) !+
Sd%2o  
　　成本计算分批法(job costing method) MpIP)bdq7  
　　成本计算分步法 IY(;:#l  
　　直接人工成本差异(direct labor variance) N$T zxs  
　　成本控制方法(cost control method)