[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 a+a6P5kJ  
　　股本 Share capital O2="'w'kR  
　　已归还投资 Investment returned 87!m l  
　　利润分配-其他转入 Profit appropriation - other transfer in ZZCm438  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve V*Xr}FE  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve bs16G3-p  
　　利润分配-提取储备基金 Profit appropriation - reserve fund EdSUBoWF}  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund YmjA
!n  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund  5tZ0zr  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit n'JS-
  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends oK4xRv8Hd  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve b^ [ z'  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends KMQPA>w#  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ('\sUZ+5  
　　期初未分配利润 Retained earnings, beginning of the year UA]fKi  
　　资本公积-股本溢价 Capital surplus - share premium r_ B.bK  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [cl+AV "  
　　资本公积-接受现金捐赠 Capital surplus - cash donation <63TN`B  
　　资本公积-股权投资准备 Capital surplus - investment reserve  )/~o'M3  
　　资本公积-拨款转入 Capital surplus - subsidiary ucU7 @j  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation AP1ZIc6  
　　资本公积-其他 Capital surplus - others 3#>%_ @<  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve DxpJP,wY3  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 19!;0fe=  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve D.x8=|;  
　　盈余公积-储备基金 Surplus reserve - reserve fund 5ddfdIp  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ,IE.8h)H  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment TqfL Sm|  
　　主营业务收入 Sales 9d(#/n  
　　主营业务成本 Cost of sales |GsMLY:0  
　　主营业务税金及附加 Sales tax G#6Z@|kVw  
　　营业费用 Operating expenses T0)b
njm  
　　管理费用 General and administrative expenses 7y)Ar 8!D  
　　财务费用 Financial expenses de.f
?y  
　　投资收益 Investment income
;'08-Et  
　　其他业务收入 Other operating income 6
v~nEw  
　　营业外收入 Non-operating income  GU/-L<g  
　　补贴收入 Subsidy income _9p79S<+  
　　其他业务支出 Other operating expenses `8Ych@f]  
　　营业外支出 Non-operating expenses O|^J;fS:  
　　所得税 Income tax i?uX'apk  
　　直接人工成本差异(direct labor variance) 1\Pjz Lj  
　　直接材料成本差异(direct material variance) 6%>'n?  
　　在产品计价(work-in-process costing) )& Oxp&x  
　　联产品成本计算(joint products costing) T{"Ur:p  
　　生产成本汇总程序(accumulation process of procluction cost) o)7Ot\:E  
　　制造费用差异(manufacturing expenses variance) ^yq}>_  
　　实际成本与估计成本(actual cost and estimated cost) g
;nLR<]  
　　工资费用分配(salary costs allocation) $ Y^0l  
　　成本曲线(cost curve) #d/T7c#  
　　农业生产成本(agriculture production cost) hN]l $Ct  
　　原始成本和重置成本(original cost and replacement cost) m.! M#x2!  
　　工程施工成本 1sonDBd0@;  
　　直接成本与间接成本(direct cost and indirect cost) @pYC!;n+  
　　可控成本(controllable cost) 0( A  ?&  
　　制造费用分配(manufacturing expenses allocation) I.T?A9Z  
　　理论成本与应用成本(theory cost and practice cost) ^~7Mv^A  
　　辅助生产成本分配(auxiliary production cost allocation) k.o8!aCm  
　　期间,费用 YhfQpe  
　　成本控制程序(procedure of cost control) lz36;Fp  
　　成本记录(cost entry, cost recorder cost agenda) BT_XqO  
　　成本计算分批法(job costing method) ]FIIs58IM  
　　成本计算分步法 K9p<PL
y+  
　　直接人工成本差异(direct labor variance) ]7yx Xg  
　　成本控制方法(cost control method)