[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 DlTV1X-^1  
　　股本 Share capital vzs6YsA  
　　已归还投资 Investment returned r+\it&cW+  
　　利润分配-其他转入 Profit appropriation - other transfer in R],,-  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve {}vW=  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve DR^mT$  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 4 YI ,:  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund rHN>fySn7  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *$uKg zv3  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit <@e6zQG  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends p5>TL!4M  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Bqa%L.N2SS  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3{~hRd  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares i^="*t\i  
　　期初未分配利润 Retained earnings, beginning of the year b-%7@j  
　　资本公积-股本溢价 Capital surplus - share premium 9?l( }S`  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0jE,=<W0>  
　　资本公积-接受现金捐赠 Capital surplus - cash donation z_ r W1?|  
　　资本公积-股权投资准备 Capital surplus - investment reserve oa47TqFt  
　　资本公积-拨款转入 Capital surplus - subsidiary hF!yp7l;  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 0+M1,?+GfF  
　　资本公积-其他 Capital surplus - others NS<lmWx+  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve T?E2;j0h'#  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve m[]pIXc(  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve A#LK2II^  
　　盈余公积-储备基金 Surplus reserve - reserve fund 9sJbz=o]r  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 7{/qQGL  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7ugmZO}lL  
　　主营业务收入 Sales 1rTA0+
h  
　　主营业务成本 Cost of sales $;"@;Lj%,  
　　主营业务税金及附加 Sales tax Za4 YD  
　　营业费用 Operating expenses W
Y0u9M4  
　　管理费用 General and administrative expenses aD24)?db-  
　　财务费用 Financial expenses $kkdB,y  
　　投资收益 Investment income %[;<'s5e~  
　　其他业务收入 Other operating income _U/etlDTO  
　　营业外收入 Non-operating income W=PDOzB>K  
　　补贴收入 Subsidy income ukvz#hdE  
　　其他业务支出 Other operating expenses \>1M?  
　　营业外支出 Non-operating expenses dID]{  
　　所得税 Income tax v#=Wda
Nz  
　　直接人工成本差异(direct labor variance) I-&/]<5y  
　　直接材料成本差异(direct material variance) v;jrAND  
　　在产品计价(work-in-process costing) 80l(,0`,  
　　联产品成本计算(joint products costing) V ;"?='vVe  
　　生产成本汇总程序(accumulation process of procluction cost) "yL&?B"9@  
　　制造费用差异(manufacturing expenses variance) Sg')w1  
　　实际成本与估计成本(actual cost and estimated cost) j3sUZg|d  
　　工资费用分配(salary costs allocation) s^js}9]p  
　　成本曲线(cost curve) >-EoE;s  
　　农业生产成本(agriculture production cost) Ay"x<JB{U2  
　　原始成本和重置成本(original cost and replacement cost) Z37Z  
　　工程施工成本 'HPw5 L  
　　直接成本与间接成本(direct cost and indirect cost)
?W%3>A  
　　可控成本(controllable cost) 8I NVn'G  
　　制造费用分配(manufacturing expenses allocation) .J&~u0g  
　　理论成本与应用成本(theory cost and practice cost) #q(BR{A>t  
　　辅助生产成本分配(auxiliary production cost allocation) +~8/7V22  
　　期间,费用 ~O|j*T  
　　成本控制程序(procedure of cost control) QO%>RG  
　　成本记录(cost entry, cost recorder cost agenda) q2&&n6PYW  
　　成本计算分批法(job costing method) z8vFQO\I"  
　　成本计算分步法 E5-8tHV   
　　直接人工成本差异(direct labor variance) ^ chlAQz(  
　　成本控制方法(cost control method)