[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 N^dQX ,j  
　　股本 Share capital %W"u4 NT7  
　　已归还投资 Investment returned \c -m\|  
　　利润分配-其他转入 Profit appropriation - other transfer in R>*z8n  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve . P$m?p#  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @^<odmM  
　　利润分配-提取储备基金 Profit appropriation - reserve fund cvaG[N F  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *3H=t$1G}  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund @QQ%09*  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit J(l\VvK  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends >!t3~q1Cn  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &h0LWPl  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends G
Ln=*Dh#  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (T_-`N|  
　　期初未分配利润 Retained earnings, beginning of the year 1o`1W4 Q  
　　资本公积-股本溢价 Capital surplus - share premium Z0fa;%:  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [zx|3wWAX-  
　　资本公积-接受现金捐赠 Capital surplus - cash donation &em~+83  
　　资本公积-股权投资准备 Capital surplus - investment reserve .;]WcC<3  
　　资本公积-拨款转入 Capital surplus - subsidiary ryVYY>*(K  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation &{V|%u}v  
　　资本公积-其他 Capital surplus - others orFwy!  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve c,xdkiy3  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 2% sZ aM  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1ysfpX{=  
　　盈余公积-储备基金 Surplus reserve - reserve fund WR{m?neE_N  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund -N*[f9EJB  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ?>}p'{I  
　　主营业务收入 Sales y>EW,%leC  
　　主营业务成本 Cost of sales `(FjOd K  
　　主营业务税金及附加 Sales tax Z)s !p  
　　营业费用 Operating expenses xoKK{&J  
　　管理费用 General and administrative expenses ;OlnIxH(W  
　　财务费用 Financial expenses 2g= 6s  
　　投资收益 Investment income rLsY_7!  
　　其他业务收入 Other operating income ]E-/}Ysz  
　　营业外收入 Non-operating income lo
$G*LWu:  
　　补贴收入 Subsidy income FJc8g6M  
　　其他业务支出 Other operating expenses !:&SfPv  
　　营业外支出 Non-operating expenses QPVi& *8_  
　　所得税 Income tax $@L;j  
　　直接人工成本差异(direct labor variance) qWhW4$7x  
　　直接材料成本差异(direct material variance)
CPJ21^  
　　在产品计价(work-in-process costing) \>6*U r  
　　联产品成本计算(joint products costing) #<x FO^TB  
　　生产成本汇总程序(accumulation process of procluction cost) .;4N:*hY  
　　制造费用差异(manufacturing expenses variance) zR<{z  
　　实际成本与估计成本(actual cost and estimated cost) ,`bW(V  
　　工资费用分配(salary costs allocation) UjI./"]O  
　　成本曲线(cost curve) h9QM nH'  
　　农业生产成本(agriculture production cost) @P7'MiP]K  
　　原始成本和重置成本(original cost and replacement cost) 4 neZw'm  
　　工程施工成本 -TF},V~  
　　直接成本与间接成本(direct cost and indirect cost)
I{89chi  
　　可控成本(controllable cost) Mt4  
　　制造费用分配(manufacturing expenses allocation) cy8>M))c  
　　理论成本与应用成本(theory cost and practice cost) @D;K&:~|N  
　　辅助生产成本分配(auxiliary production cost allocation) h-96 2(LG  
　　期间,费用 _<(xjWp 8  
　　成本控制程序(procedure of cost control) nnyT,e%  
　　成本记录(cost entry, cost recorder cost agenda) 9WG=3!-@  
　　成本计算分批法(job costing method) ;0dH@
b  
　　成本计算分步法 Ak?9a_f  
　　直接人工成本差异(direct labor variance) l$gJ^Wf2gY  
　　成本控制方法(cost control method)