[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 rLA^ &P:  
　　股本 Share capital PoD/i@  
　　已归还投资 Investment returned ;f /2u  
　　利润分配-其他转入 Profit appropriation - other transfer in Zi<(>@z2  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve on 4 $n7  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )N O,G  
　　利润分配-提取储备基金 Profit appropriation - reserve fund d3NER}f4V  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund AJ z 1  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _O&P!hI  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 37*2/N2  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends g|M>C:ZT  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve zm#%]p80f  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |Rz}bsrZ  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2\CZ"a#[  
　　期初未分配利润 Retained earnings, beginning of the year NT{'BJ  
　　资本公积-股本溢价 Capital surplus - share premium g`4WisL1n  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 
YTg8Zg-Z  
　　资本公积-接受现金捐赠 Capital surplus - cash donation q><wzCnRu~  
　　资本公积-股权投资准备 Capital surplus - investment reserve umt(e:3f5  
　　资本公积-拨款转入 Capital surplus - subsidiary =)J)xH!N  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Yn>FSq^Wp-  
　　资本公积-其他 Capital surplus - others cbW=kQc_  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6\? 2=dNX  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve EjP)
e;  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \mqrDaB  
　　盈余公积-储备基金 Surplus reserve - reserve fund t-Ble  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund <g64N  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment O~Svk'.)  
　　主营业务收入 Sales ,My'_"S?  
　　主营业务成本 Cost of sales G6qFAepwi  
　　主营业务税金及附加 Sales tax q[x|tO  
　　营业费用 Operating expenses Gz2\&rmN  
　　管理费用 General and administrative expenses %&wi@ *#  
　　财务费用 Financial expenses nLR  
　　投资收益 Investment income a..LbQQ  
　　其他业务收入 Other operating income dJ~Occ1~r  
　　营业外收入 Non-operating income eWXR #g!%>  
　　补贴收入 Subsidy income rr2^sQ;_  
　　其他业务支出 Other operating expenses ,M :j5  
　　营业外支出 Non-operating expenses U"Y/PBs,  
　　所得税 Income tax Nj 
+^;Y  
　　直接人工成本差异(direct labor variance) L }R-|  
　　直接材料成本差异(direct material variance) ~|ha91  
　　在产品计价(work-in-process costing) 7
?8+h  
　　联产品成本计算(joint products costing) 7gREcL2  
　　生产成本汇总程序(accumulation process of procluction cost) ()Qq7/  
　　制造费用差异(manufacturing expenses variance) w8F`RRHEE  
　　实际成本与估计成本(actual cost and estimated cost) cDz^jC  
　　工资费用分配(salary costs allocation) 0Y8Cz/$  
　　成本曲线(cost curve) lInf,Q7W  
　　农业生产成本(agriculture production cost) obGvd6\  
　　原始成本和重置成本(original cost and replacement cost) H%{k.#O  
　　工程施工成本 _jaB[Q=By  
　　直接成本与间接成本(direct cost and indirect cost) b]*OGp4]5  
　　可控成本(controllable cost) sIRfC< /P  
　　制造费用分配(manufacturing expenses allocation) 6UU<:KH  
　　理论成本与应用成本(theory cost and practice cost) .>2]m[53  
　　辅助生产成本分配(auxiliary production cost allocation) "O_)~u  
　　期间,费用 [4+I1UR`  
　　成本控制程序(procedure of cost control) n^<J@uC  
　　成本记录(cost entry, cost recorder cost agenda) gO/\Yi  
　　成本计算分批法(job costing method) k{bC3)'$#R  
　　成本计算分步法 'Jd*r(2d  
　　直接人工成本差异(direct labor variance) AmrVxn4  
　　成本控制方法(cost control method)