[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 *MglX<  
　　股本 Share capital j@ lHgis  
　　已归还投资 Investment returned ( w}iEm\b  
　　利润分配-其他转入 Profit appropriation - other transfer in W$=Ad *  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &]iiBp#2  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -W<x|ph U  
　　利润分配-提取储备基金 Profit appropriation - reserve fund q,(U8
  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]yy10Pk[!  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %We~k'2f  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit UiO%y  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends PRg^E4  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve V4PI~"4q#1  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends gMS-mkZ  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares kaqH.e(  
　　期初未分配利润 Retained earnings, beginning of the year ux:czZqy  
　　资本公积-股本溢价 Capital surplus - share premium wylbs@  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve MOi.bHCQJP  
　　资本公积-接受现金捐赠 Capital surplus - cash donation YMb\v4  
　　资本公积-股权投资准备 Capital surplus - investment reserve ~PAF2  
　　资本公积-拨款转入 Capital surplus - subsidiary (e.?). e  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation M{w[hV  
　　资本公积-其他 Capital surplus - others %5Q5xw]w3  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Q]?r&%Y  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve noJ5h|  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve GG<{n$h  
　　盈余公积-储备基金 Surplus reserve - reserve fund X:PB }  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund >>22:JI`  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment CobMagPhr  
　　主营业务收入 Sales :Yeo*v9  
　　主营业务成本 Cost of sales T%zCAfx m  
　　主营业务税金及附加 Sales tax )IQ5Qu  
　　营业费用 Operating expenses 5G  @  
　　管理费用 General and administrative expenses 4I
fOvAN%  
　　财务费用 Financial expenses J8IdQ:4^l  
　　投资收益 Investment income vMG>Xb  
　　其他业务收入 Other operating income #y;TSHx/  
　　营业外收入 Non-operating income zB /#[~  
　　补贴收入 Subsidy income "pUqYMB2i  
　　其他业务支出 Other operating expenses nwSujD  
　　营业外支出 Non-operating expenses vz$-KT4e^  
　　所得税 Income tax tf<}%4G  
　　直接人工成本差异(direct labor variance) Zfwhg4G~  
　　直接材料成本差异(direct material variance) }Rl^7h<!  
　　在产品计价(work-in-process costing) GY%^!r  
　　联产品成本计算(joint products costing) dRC RB  
　　生产成本汇总程序(accumulation process of procluction cost) 4PdJ  
　　制造费用差异(manufacturing expenses variance) $r>$ u  
　　实际成本与估计成本(actual cost and estimated cost) vl}fC@%WRI  
　　工资费用分配(salary costs allocation) *S _[8L"  
　　成本曲线(cost curve) EY+/ foP  
　　农业生产成本(agriculture production cost) PH!^ww6  
　　原始成本和重置成本(original cost and replacement cost) zt,Tda4Y  
　　工程施工成本 F/8="dM  
　　直接成本与间接成本(direct cost and indirect cost) B"; >
zF  
　　可控成本(controllable cost) 3jR>  
　　制造费用分配(manufacturing expenses allocation) ;&iZ{  
　　理论成本与应用成本(theory cost and practice cost) m 0jm$>:Z  
　　辅助生产成本分配(auxiliary production cost allocation) R{6~7<m.  
　　期间,费用 4S9hz  
　　成本控制程序(procedure of cost control) o
4Ny9s  
　　成本记录(cost entry, cost recorder cost agenda) TTGk"2 Q'  
　　成本计算分批法(job costing method)  x&^>|'H  
　　成本计算分步法 I7=g8/JD  
　　直接人工成本差异(direct labor variance) 
s<#["K*_  
　　成本控制方法(cost control method)