[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 !K_<7iExI\  
　　股本 Share capital BB,-HhYT0  
　　已归还投资 Investment returned M2:3k  
　　利润分配-其他转入 Profit appropriation - other transfer in #@Tm5z  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve P[`>*C\9c  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \py&v5J)s!  
　　利润分配-提取储备基金 Profit appropriation - reserve fund eG1A7n'6W  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ViOXmK"  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Qmd2C&Xw  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit /jaO\
t'q  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends `h'Ab63  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /ORK9g  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 
][z!};  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <6N3()A)%1  
　　期初未分配利润 Retained earnings, beginning of the year ctb , w  
　　资本公积-股本溢价 Capital surplus - share premium |Qpo[E}a  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *}r6V"pH~  
　　资本公积-接受现金捐赠 Capital surplus - cash donation y#ON=8l  
　　资本公积-股权投资准备 Capital surplus - investment reserve 50S*_4R  
　　资本公积-拨款转入 Capital surplus - subsidiary ,=ju^_^sA  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6jal5<H  
　　资本公积-其他 Capital surplus - others Q Na*Y@i  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `EP-Qlm  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve A?ESjMy(R  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve >]bS"S  
　　盈余公积-储备基金 Surplus reserve - reserve fund ,E(M<n|.  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 5',b~Pp  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment CwEb ?  
　　主营业务收入 Sales 6>d3*  
　　主营业务成本 Cost of sales H/#WpRg  
　　主营业务税金及附加 Sales tax FP6JfI8  
　　营业费用 Operating expenses 0"@p|nAa  
　　管理费用 General and administrative expenses z_&T>ME  
　　财务费用 Financial expenses G~lnX^46"  
　　投资收益 Investment income /X\:3P  
　　其他业务收入 Other operating income Z!?T&:  
　　营业外收入 Non-operating income K!88 Nox(  
　　补贴收入 Subsidy income FZ% WD@=  
　　其他业务支出 Other operating expenses l~`JFWur]  
　　营业外支出 Non-operating expenses y3 S T"U  
　　所得税 Income tax 61K:SXj  
　　直接人工成本差异(direct labor variance) :rmi8!o  
　　直接材料成本差异(direct material variance) i;+<5
_  
　　在产品计价(work-in-process costing) ^[  >  
　　联产品成本计算(joint products costing) BI6`@}%7>  
　　生产成本汇总程序(accumulation process of procluction cost) TsRbIq[  
　　制造费用差异(manufacturing expenses variance) XOY\NMo  
　　实际成本与估计成本(actual cost and estimated cost) jAFJ?L(  
　　工资费用分配(salary costs allocation) `\-mqe  
　　成本曲线(cost curve) &4F iYZ  
　　农业生产成本(agriculture production cost) CYk"  
　　原始成本和重置成本(original cost and replacement cost) }Tk*?tYt  
　　工程施工成本 YP}r15P  
　　直接成本与间接成本(direct cost and indirect cost) %t-}dC&  
　　可控成本(controllable cost) "CT`]:GGK  
　　制造费用分配(manufacturing expenses allocation) Z5

>}  
　　理论成本与应用成本(theory cost and practice cost) 3D rW[\  
　　辅助生产成本分配(auxiliary production cost allocation) y{qKb:~wv  
　　期间,费用 ViG-tb  
　　成本控制程序(procedure of cost control) }l@7t&T|  
　　成本记录(cost entry, cost recorder cost agenda) FE?^}VH  
　　成本计算分批法(job costing method) xHwcP21  
　　成本计算分步法 5NYYrA8,^  
　　直接人工成本差异(direct labor variance) v/C*?/ ~  
　　成本控制方法(cost control method)