[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 i(u zb<  
　　股本 Share capital @8YuMD;  
　　已归还投资 Investment returned P^
-x  
　　利润分配-其他转入 Profit appropriation - other transfer in :U1V 2f'l3  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve R]kH$0`  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve d6W&u~  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 4/o9K*M+  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Kd#64NSi$A  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund v@X[0J_8  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit }k1[Fc|  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends DL_M#c`<  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4!glgE
E*  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends LGy!{c  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares gi A(VUwI>  
　　期初未分配利润 Retained earnings, beginning of the year rI:]''PR  
　　资本公积-股本溢价 Capital surplus - share premium OOsd*nX/  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ?s0")R&  
　　资本公积-接受现金捐赠 Capital surplus - cash donation "Q23s"  
　　资本公积-股权投资准备 Capital surplus - investment reserve RvW>kATb_F  
　　资本公积-拨款转入 Capital surplus - subsidiary ^-}3+YA  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation  u<@ 55k  
　　资本公积-其他 Capital surplus - others v|kL7t)}  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve :Ea]baM"  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve yErvgf  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve qyzeAK\Ia  
　　盈余公积-储备基金 Surplus reserve - reserve fund iow8H' F  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund zHj_q%A  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment @iz6)2z  
　　主营业务收入 Sales {*|$@%y!  
　　主营业务成本 Cost of sales Zfr?(y+3  
　　主营业务税金及附加 Sales tax FLlL0Gu  
　　营业费用 Operating expenses qmpU{fs  
　　管理费用 General and administrative expenses T/7[hj  
　　财务费用 Financial expenses MU_ >+Wnf  
　　投资收益 Investment income =1kjKE !  
　　其他业务收入 Other operating income 8j%lM/ v  
　　营业外收入 Non-operating income k|^nrjStC  
　　补贴收入 Subsidy income RA62Z&W3  
　　其他业务支出 Other operating expenses *Oe;JqQkK  
　　营业外支出 Non-operating expenses gtP;Qw'  
　　所得税 Income tax s&OwVQ<M  
　　直接人工成本差异(direct labor variance) fI(H : N  
　　直接材料成本差异(direct material variance) *r3u=oWb  
　　在产品计价(work-in-process costing) |Oaj Jux  
　　联产品成本计算(joint products costing) \-s'H:
 
　　生产成本汇总程序(accumulation process of procluction cost) U#_rcu  
　　制造费用差异(manufacturing expenses variance) fm% Y*<Y"  
　　实际成本与估计成本(actual cost and estimated cost) d7QQ5FiB  
　　工资费用分配(salary costs allocation) mCpoaGV_  
　　成本曲线(cost curve) 2|^bDg;W+u  
　　农业生产成本(agriculture production cost) !NOvKC!  
　　原始成本和重置成本(original cost and replacement cost) Ib4 8`  
　　工程施工成本  uRNc9  
　　直接成本与间接成本(direct cost and indirect cost) P(r}<SM  
　　可控成本(controllable cost) `Tf<w+H  
　　制造费用分配(manufacturing expenses allocation) 0r\hX6 k  
　　理论成本与应用成本(theory cost and practice cost) 4a~9?}V:  
　　辅助生产成本分配(auxiliary production cost allocation)  M*c`@\  
　　期间,费用 hE/
y"SP3  
　　成本控制程序(procedure of cost control) RT2a:3f  
　　成本记录(cost entry, cost recorder cost agenda) T+/Gz'  
　　成本计算分批法(job costing method) eVWnD,'  
　　成本计算分步法 dTP$7nfe
 
　　直接人工成本差异(direct labor variance) l>9ZAI\^  
　　成本控制方法(cost control method)