[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 {*r$m>HpM  
　　股本 Share capital VNEZBy"F  
　　已归还投资 Investment returned aKFA&Xnsl  
　　利润分配-其他转入 Profit appropriation - other transfer in */dsMa  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve iI Nu`>I  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8&[<pbN)  
　　利润分配-提取储备基金 Profit appropriation - reserve fund [<1+Q =;  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0-; P&m!!  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund dcTM02kEh  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit e8uIh[+ 0  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends N~<}\0  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?)QBJ9F  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends I)/7M}t`  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares F^
bQ-  
　　期初未分配利润 Retained earnings, beginning of the year |l\/ {F  
　　资本公积-股本溢价 Capital surplus - share premium 5z mHb  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ='||BxB  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 5i-;bLm  
　　资本公积-股权投资准备 Capital surplus - investment reserve ]Sx=y<  
　　资本公积-拨款转入 Capital surplus - subsidiary 
fB"gM2'  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation <hC3#dNRd  
　　资本公积-其他 Capital surplus - others 6@*;Wk~  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve v?"ee&Y6  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [?6D1b[  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve dX}dO)%m{  
　　盈余公积-储备基金 Surplus reserve - reserve fund 8GRrf2  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund qvT+d l3#[  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 4J2F>m40  
　　主营业务收入 Sales JkDZl?x5  
　　主营业务成本 Cost of sales pXEVI6 }  
　　主营业务税金及附加 Sales tax gJ~*rWBK:  
　　营业费用 Operating expenses 72.IhBNtT  
　　管理费用 General and administrative expenses )KQv4\0y<  
　　财务费用 Financial expenses r&~iEO|?\  
　　投资收益 Investment income I{ZPv"9j^  
　　其他业务收入 Other operating income )7mJ+d[  
　　营业外收入 Non-operating income / H/Ne )r  
　　补贴收入 Subsidy income m)2hl~o_  
　　其他业务支出 Other operating expenses s-S"\zX\D  
　　营业外支出 Non-operating expenses A;HKR4p;8  
　　所得税 Income tax -2Cf)>`v  
　　直接人工成本差异(direct labor variance) }ucg!i3C  
　　直接材料成本差异(direct material variance) w3UJw  
　　在产品计价(work-in-process costing) aT1W]i  
　　联产品成本计算(joint products costing) zd]L9 _  
　　生产成本汇总程序(accumulation process of procluction cost) Z`KXXlJ^i  
　　制造费用差异(manufacturing expenses variance) "T[jQr  
　　实际成本与估计成本(actual cost and estimated cost) O*CX@Ne  
　　工资费用分配(salary costs allocation) )L("t  
　　成本曲线(cost curve) t[ocp
;Q  
　　农业生产成本(agriculture production cost) 5F?g6?j{  
　　原始成本和重置成本(original cost and replacement cost) K1nwv"  
　　工程施工成本 Ybg`Z  
　　直接成本与间接成本(direct cost and indirect cost) =9 MH
  
　　可控成本(controllable cost) y+x>{!pw  
　　制造费用分配(manufacturing expenses allocation) B y8Tw;aL  
　　理论成本与应用成本(theory cost and practice cost) YAG3PWmD  
　　辅助生产成本分配(auxiliary production cost allocation) )O(Gw-jWE  
　　期间,费用 e(N <Mf  
　　成本控制程序(procedure of cost control) w'>v@`y  
　　成本记录(cost entry, cost recorder cost agenda)  3!UP>,!  
　　成本计算分批法(job costing method) D4-U[l+K>  
　　成本计算分步法 ?q&mI*j!  
　　直接人工成本差异(direct labor variance) DQQjx>CK  
　　成本控制方法(cost control method)