[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 :X1Y  
　　股本 Share capital ;>]dwsA*P  
　　已归还投资 Investment returned 20 Rm|CNH?  
　　利润分配-其他转入 Profit appropriation - other transfer in n@oSLo`k,`  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,M\/[_:  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +~;#!I@Di  
　　利润分配-提取储备基金 Profit appropriation - reserve fund \x _$Pu
 
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund CF+:v(NL  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund #yCnM]cEn  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit @3I?T Q1  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends k$,y1hH;f8  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve tK\ $LZ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends (d[JMO^@8  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares L_=3`xE _  
　　期初未分配利润 Retained earnings, beginning of the year &';@CeK  
　　资本公积-股本溢价 Capital surplus - share premium |A H@
W#7j  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve grDz7\i:  
　　资本公积-接受现金捐赠 Capital surplus - cash donation )9!J $q  
　　资本公积-股权投资准备 Capital surplus - investment reserve '?E@H.""  
　　资本公积-拨款转入 Capital surplus - subsidiary hg `N`O  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation D6P/39}W  
　　资本公积-其他 Capital surplus - others NVDv
d6  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {Q 0DHNP(G  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1fh6A`c  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve pTYV@5|  
　　盈余公积-储备基金 Surplus reserve - reserve fund ;s-fYS6(>{  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 52*KRq o  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment .n}k,da@(  
　　主营业务收入 Sales [} %=&B  
　　主营业务成本 Cost of sales :O*62olC5  
　　主营业务税金及附加 Sales tax M !rw!,g  
　　营业费用 Operating expenses 1a#R7 chl  
　　管理费用 General and administrative expenses c+<gc:#jy  
　　财务费用 Financial expenses fp"GdkO#}i  
　　投资收益 Investment income *x.gPG  
　　其他业务收入 Other operating income sDy~<$l?  
　　营业外收入 Non-operating income g^k=z:n3,  
　　补贴收入 Subsidy income i32S(3se  
　　其他业务支出 Other operating expenses 8WG_4e  
　　营业外支出 Non-operating expenses T(*A0  
　　所得税 Income tax &y7~  
　　直接人工成本差异(direct labor variance) /5:qS\Zl  
　　直接材料成本差异(direct material variance) pf_`{2.\uO  
　　在产品计价(work-in-process costing) Q,\S3>1n  
　　联产品成本计算(joint products costing) PE+{ <[n  
　　生产成本汇总程序(accumulation process of procluction cost) ~rbJtz  
　　制造费用差异(manufacturing expenses variance) < 'r<MA<  
　　实际成本与估计成本(actual cost and estimated cost) jTok1k  
　　工资费用分配(salary costs allocation) ">R`S<W  
　　成本曲线(cost curve) fR lJ`\ t  
　　农业生产成本(agriculture production cost) CSE!Abg  
　　原始成本和重置成本(original cost and replacement cost) *18J$  
　　工程施工成本 E._/PB  
　　直接成本与间接成本(direct cost and indirect cost) {?uswbk.  
　　可控成本(controllable cost) 4"V6k4i5  
　　制造费用分配(manufacturing expenses allocation)
&."ltB  
　　理论成本与应用成本(theory cost and practice cost) elb}] +  
　　辅助生产成本分配(auxiliary production cost allocation) 5{M$m&$1  
　　期间,费用 +L}R|ihkI  
　　成本控制程序(procedure of cost control) 9!vimu)  
　　成本记录(cost entry, cost recorder cost agenda) nZkMyRk  
　　成本计算分批法(job costing method) G)7J$4R  
　　成本计算分步法 "I45=nf  
　　直接人工成本差异(direct labor variance) T;B/Wm!x  
　　成本控制方法(cost control method)