[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 /gT$d2{  
　　股本 Share capital v'0A$`w`  
　　已归还投资 Investment returned W(ITs}O  
　　利润分配-其他转入 Profit appropriation - other transfer in {Y-<#U~iH  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &1Dq3%$c  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @sRRcP~  
　　利润分配-提取储备基金 Profit appropriation - reserve fund f$$l,wo  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?#"rI6  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |f1 S&b.  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit {pMbkAQ@  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends @~%R%Vu  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |D<J9+  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Br.$:g#  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 5Z/xY&  
　　期初未分配利润 Retained earnings, beginning of the year /tI8JXcUK  
　　资本公积-股本溢价 Capital surplus - share premium >aXyi3B  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve c}GmS@  
　　资本公积-接受现金捐赠 Capital surplus - cash donation "&*O7cs$pA  
　　资本公积-股权投资准备 Capital surplus - investment reserve \U $'3M  
　　资本公积-拨款转入 Capital surplus - subsidiary KM$Lu2
  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation }SYR)eE\  
　　资本公积-其他 Capital surplus - others |kJ'FZZd  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3Ob"R%Yo  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve i"mN0%  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve QcJ?1GwA"  
　　盈余公积-储备基金 Surplus reserve - reserve fund .lnyn|MVb  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund SyFw  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 21'I-j  
　　主营业务收入 Sales ^`>,~$Q  
　　主营业务成本 Cost of sales 3lzjY.]Pgv  
　　主营业务税金及附加 Sales tax xl [3*K   
　　营业费用 Operating expenses Qgx9J J>  
　　管理费用 General and administrative expenses R6l`IlG`  
　　财务费用 Financial expenses ZDEz&{3U;  
　　投资收益 Investment income J%ng8v5ex  
　　其他业务收入 Other operating income n{sF'n</  
　　营业外收入 Non-operating income ;NNYJqWd^]  
　　补贴收入 Subsidy income CT5\8C  
　　其他业务支出 Other operating expenses IzVb  
　　营业外支出 Non-operating expenses ZlQ@k{Es~  
　　所得税 Income tax Xc"l
')1H  
　　直接人工成本差异(direct labor variance) !9A6DWAE$  
　　直接材料成本差异(direct material variance) -P
XRd)~  
　　在产品计价(work-in-process costing) O[%"zO"S  
　　联产品成本计算(joint products costing) vbEAd)*S  
　　生产成本汇总程序(accumulation process of procluction cost) 'fpm] *ig  
　　制造费用差异(manufacturing expenses variance) akR+QZ,)  
　　实际成本与估计成本(actual cost and estimated cost) w:[1,rRvT  
　　工资费用分配(salary costs allocation) rl:6N*kK  
　　成本曲线(cost curve) n
^}M*#  
　　农业生产成本(agriculture production cost) @4sEHk 3  
　　原始成本和重置成本(original cost and replacement cost) H J5 Ktt  
　　工程施工成本 ng,64(wOY  
　　直接成本与间接成本(direct cost and indirect cost) zNTcy1Sthk  
　　可控成本(controllable cost)
0 0JH*I  
　　制造费用分配(manufacturing expenses allocation) ".0~@W0  
　　理论成本与应用成本(theory cost and practice cost) `Uz2(zqS  
　　辅助生产成本分配(auxiliary production cost allocation) 6f=,$:S$  
　　期间,费用 .kbo]P  
　　成本控制程序(procedure of cost control) 6Bv!t2  
　　成本记录(cost entry, cost recorder cost agenda) Q4~/Tl;  
　　成本计算分批法(job costing method)
|A .U~P):  
　　成本计算分步法 n,,hE_  
　　直接人工成本差异(direct labor variance) ~Qg:_ @@\  
　　成本控制方法(cost control method)