[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 :+ mULUi  
　　股本 Share capital dVk(R9 8  
　　已归还投资 Investment returned f[ 2PAz  
　　利润分配-其他转入 Profit appropriation - other transfer in 6Xz d> 5x  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve cU-A1W  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #.!#"8{0_  
　　利润分配-提取储备基金 Profit appropriation - reserve fund =av0a!  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund D.-G!0 !  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1szObhN-l  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit N:CQ$7T{ j  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ak-agH  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve B`t/21J  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends BY&{fWUo  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares m"-kkH{I  
　　期初未分配利润 Retained earnings, beginning of the year & Zn`2%  
　　资本公积-股本溢价 Capital surplus - share premium ZJenwo  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve * nFzfV  
　　资本公积-接受现金捐赠 Capital surplus - cash donation }#-@5["-X  
　　资本公积-股权投资准备 Capital surplus - investment reserve OR*JWW[]  
　　资本公积-拨款转入 Capital surplus - subsidiary /G|v.#2/g  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation "*t0 t  
　　资本公积-其他 Capital surplus - others =3 6fS/Gb  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve PO 8Z2"WI  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -EE'xh-zD  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3y+~l H
:  
　　盈余公积-储备基金 Surplus reserve - reserve fund ,vO\n^  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund D(;+my2  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Yku6\/^  
　　主营业务收入 Sales Jfk
#E^1  
　　主营业务成本 Cost of sales %\(-<aT  
　　主营业务税金及附加 Sales tax [qW%H,_  
　　营业费用 Operating expenses LSA6*Q51  
　　管理费用 General and administrative expenses oe.Jm#?2.  
　　财务费用 Financial expenses e@ D}/1~=  
　　投资收益 Investment income tkR~(h  
　　其他业务收入 Other operating income ju'aUzn  
　　营业外收入 Non-operating income 2J{vfF  
　　补贴收入 Subsidy income K!Fem6R  
　　其他业务支出 Other operating expenses 38T]qz[Sn  
　　营业外支出 Non-operating expenses l"(PP3  
　　所得税 Income tax iN. GC^l  
　　直接人工成本差异(direct labor variance) dqJ 8l U?  
　　直接材料成本差异(direct material variance) U3z23LgA  
　　在产品计价(work-in-process costing) wn?oHz*  
　　联产品成本计算(joint products costing) Wh..QVv  
　　生产成本汇总程序(accumulation process of procluction cost) `,xO~_ e>  
　　制造费用差异(manufacturing expenses variance) Tx~w(A4:  
　　实际成本与估计成本(actual cost and estimated cost) zn 0y`9!n?  
　　工资费用分配(salary costs allocation) @2L^?*n=  
　　成本曲线(cost curve)
717THci3Y  
　　农业生产成本(agriculture production cost) B*mZxY1  
　　原始成本和重置成本(original cost and replacement cost) %hN>o )  
　　工程施工成本 @wa"pWx8  
　　直接成本与间接成本(direct cost and indirect cost) >qB`03>  
　　可控成本(controllable cost) ?g{[U0)  
　　制造费用分配(manufacturing expenses allocation) MKvmzLh$)  
　　理论成本与应用成本(theory cost and practice cost) c5$DHT@N"  
　　辅助生产成本分配(auxiliary production cost allocation) iAQ[;M3p  
　　期间,费用 u&1M(~Ub=  
　　成本控制程序(procedure of cost control) i a!!jK }  
　　成本记录(cost entry, cost recorder cost agenda) x}pH'S7  
　　成本计算分批法(job costing method) :0Jn`Ds4o  
　　成本计算分步法 jvsSP?]n  
　　直接人工成本差异(direct labor variance) gJX"4]Ol#}  
　　成本控制方法(cost control method)