[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 5Z6$90!k  
　　股本 Share capital <+sv
7"a  
　　已归还投资 Investment returned E[2c`XFd8  
　　利润分配-其他转入 Profit appropriation - other transfer in u;~/B[  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve lh~!cOm\=E  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 33[2$FBf  
　　利润分配-提取储备基金 Profit appropriation - reserve fund =wU08}  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (EuHQ&<^9  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ] 2FS=  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit l4hC>q$T  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends &bs/a]?Z7  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve kP6g0,\|a|  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 69r<Z  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares tQz-tQg  
　　期初未分配利润 Retained earnings, beginning of the year D1 9uI&U4  
　　资本公积-股本溢价 Capital surplus - share premium N$>g)Ml?  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $0D]d.w=  
　　资本公积-接受现金捐赠 Capital surplus - cash donation TS$ 2K  
　　资本公积-股权投资准备 Capital surplus - investment reserve cRT@Cu  
　　资本公积-拨款转入 Capital surplus - subsidiary 6BLw 4m=h  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation `IkWS7 |  
　　资本公积-其他 Capital surplus - others `EBo(^n}O  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve vy1:>N?#5  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 9dJARSUuF  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve rMfp%DMA  
　　盈余公积-储备基金 Surplus reserve - reserve fund 0j7\.a aK  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund HWFo9as""v  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5RI"gf  
　　主营业务收入 Sales @aY 8VL7C0  
　　主营业务成本 Cost of sales ^0ipM/Lg  
　　主营业务税金及附加 Sales tax ArbfA~jXB  
　　营业费用 Operating expenses sR+=<u1  
　　管理费用 General and administrative expenses EFqWnz  
　　财务费用 Financial expenses [[Qu|?KEa  
　　投资收益 Investment income [$;6LFs
}  
　　其他业务收入 Other operating income Q
P >P
 
　　营业外收入 Non-operating income DE ^{8YX,  
　　补贴收入 Subsidy income c3Y\XzV3v  
　　其他业务支出 Other operating expenses DZilK:  
　　营业外支出 Non-operating expenses !d&K,k  
　　所得税 Income tax ~*- eL.  
　　直接人工成本差异(direct labor variance) +/-#yfn!TR  
　　直接材料成本差异(direct material variance) O9dIobu4  
　　在产品计价(work-in-process costing) }O<=!^Y;A  
　　联产品成本计算(joint products costing) +0;6
.PK  
　　生产成本汇总程序(accumulation process of procluction cost) nRPy)L{  
　　制造费用差异(manufacturing expenses variance) >j|.pi  
　　实际成本与估计成本(actual cost and estimated cost) y5RcJM  
　　工资费用分配(salary costs allocation) op/HZa  
　　成本曲线(cost curve) :h wZz2Dhi  
　　农业生产成本(agriculture production cost) g"FG7E&  
　　原始成本和重置成本(original cost and replacement cost) M0S}-eXc5  
　　工程施工成本 25 ::z9i  
　　直接成本与间接成本(direct cost and indirect cost) bezT\F/\  
　　可控成本(controllable cost) @vCPX=c  
　　制造费用分配(manufacturing expenses allocation) C*,-lk0b@  
　　理论成本与应用成本(theory cost and practice cost) >hJ$~4?  
　　辅助生产成本分配(auxiliary production cost allocation) 3uZY.H+H
 
　　期间,费用 Zq}w}v  
　　成本控制程序(procedure of cost control) py]m^)yc  
　　成本记录(cost entry, cost recorder cost agenda) u-qg9qXJb  
　　成本计算分批法(job costing method) [YpS mEn}Y  
　　成本计算分步法 9H_2Y%_
 
　　直接人工成本差异(direct labor variance) }f+If{  
　　成本控制方法(cost control method)