[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 qX\85dPn@}  
　　股本 Share capital GYQ:G=  
　　已归还投资 Investment returned  of*T,MUI  
　　利润分配-其他转入 Profit appropriation - other transfer in 5B:"$vC{=  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #sCR}  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve K Ha,6X  
　　利润分配-提取储备基金 Profit appropriation - reserve fund .B~yI3D`M  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund r~T!$T b  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1(Vv-bq$  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit MV$E_@pg  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends agwbjkU/  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve GEy7Vb)  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends s:6K '*  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares W[J2>`k9  
　　期初未分配利润 Retained earnings, beginning of the year xL_ QTj  
　　资本公积-股本溢价 Capital surplus - share premium kIS )*_  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve E8kD#tL  
　　资本公积-接受现金捐赠 Capital surplus - cash donation >mA]2gV<a  
　　资本公积-股权投资准备 Capital surplus - investment reserve F>{bVPh VA  
　　资本公积-拨款转入 Capital surplus - subsidiary YM;ro5_KF  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation W gyRK2#!  
　　资本公积-其他 Capital surplus - others d>F7i~W  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve TU_'1  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve b X38=.up  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve hJ8&OCR }  
　　盈余公积-储备基金 Surplus reserve - reserve fund %_:L_VD@  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund gnN> Rl 5_  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6 DQOar>d  
　　主营业务收入 Sales ^jL)<y4`  
　　主营业务成本 Cost of sales .CEC g*f  
　　主营业务税金及附加 Sales tax E7h@Y~bNhW  
　　营业费用 Operating expenses c}OveR$'&  
　　管理费用 General and administrative expenses
LkYcFD  
　　财务费用 Financial expenses l,Q`;v5|  
　　投资收益 Investment income ]p+KN>1e  
　　其他业务收入 Other operating income 4ZUtK/i+r  
　　营业外收入 Non-operating income .&b^6$dC  
　　补贴收入 Subsidy income r+%3Y:dZE  
　　其他业务支出 Other operating expenses JzywSQ  
　　营业外支出 Non-operating expenses yj_/:eX  
　　所得税 Income tax ]vcT2lr]  
　　直接人工成本差异(direct labor variance) 4Wz1O$*  
　　直接材料成本差异(direct material variance) ,s%+vD$O^  
　　在产品计价(work-in-process costing) 2
d|^$$#`  
　　联产品成本计算(joint products costing) FDuA5At  
　　生产成本汇总程序(accumulation process of procluction cost) r:o9:w:  
　　制造费用差异(manufacturing expenses variance) W<&/5s  
　　实际成本与估计成本(actual cost and estimated cost) xp:I(  
　　工资费用分配(salary costs allocation) $G0e1)D  
　　成本曲线(cost curve)  Hvz;[!  
　　农业生产成本(agriculture production cost) <k1muSe  
　　原始成本和重置成本(original cost and replacement cost) ZJbaioc\  
　　工程施工成本 *j(fk[,i  
　　直接成本与间接成本(direct cost and indirect cost) #"A`:bjG  
　　可控成本(controllable cost) BIMX2.S1o  
　　制造费用分配(manufacturing expenses allocation) rJf{YUZe  
　　理论成本与应用成本(theory cost and practice cost) `Qb!W45  
　　辅助生产成本分配(auxiliary production cost allocation) vRaxB  
　　期间,费用 EK>x\]O%T  
　　成本控制程序(procedure of cost control) 4Kj8i  
　　成本记录(cost entry, cost recorder cost agenda) B7C<;`5TiD  
　　成本计算分批法(job costing method)
S e[=$W  
　　成本计算分步法 \``w>Xy8  
　　直接人工成本差异(direct labor variance) )$Ib6tYY
 
　　成本控制方法(cost control method)