[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 h.PBe  
　　股本 Share capital kzRJzJquP  
　　已归还投资 Investment returned PY^#hC5:  
　　利润分配-其他转入 Profit appropriation - other transfer in ciS,  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve rYr*D[m]  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {jz`K1  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 2Ckx.m&  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund vNv!fkl  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~bhS$*t64  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit pqfX}x  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ck Nl;g l  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "GK9Y  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends VWE>w|'  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]h,rgO;  
　　期初未分配利润 Retained earnings, beginning of the year D:_W;b)  
　　资本公积-股本溢价 Capital surplus - share premium kJ_8|  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve T[bCY 6  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ">oySo.B?  
　　资本公积-股权投资准备 Capital surplus - investment reserve m|aK_  
　　资本公积-拨款转入 Capital surplus - subsidiary 7pyzPc#_  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 3OZPy|".ax  
　　资本公积-其他 Capital surplus - others _VKI@  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve gQ>kDl^$Ls  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve LTTMa-]Yy  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;KlYiu  
　　盈余公积-储备基金 Surplus reserve - reserve fund {6zNCO  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund E&P2E3P  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment v4n< G-  
　　主营业务收入 Sales "r-P[EKpL  
　　主营业务成本 Cost of sales XVN`J]XHk  
　　主营业务税金及附加 Sales tax Cd}^&z  
　　营业费用 Operating expenses eluN~ T:W  
　　管理费用 General and administrative expenses 3#>W\_FY*D  
　　财务费用 Financial expenses %tyo(HZQ  
　　投资收益 Investment income by/H:
5}7  
　　其他业务收入 Other operating income  yfZNL?2x  
　　营业外收入 Non-operating income $8=|<vt  
　　补贴收入 Subsidy income @KQ.tF*  
　　其他业务支出 Other operating expenses B{nwQC b  
　　营业外支出 Non-operating expenses aTu
u",f  
　　所得税 Income tax lvO6&sF1  
　　直接人工成本差异(direct labor variance) #J"xByQKK  
　　直接材料成本差异(direct material variance) Q
7_5  
　　在产品计价(work-in-process costing) <&3P\aM>  
　　联产品成本计算(joint products costing) $a M5jH<  
　　生产成本汇总程序(accumulation process of procluction cost) !ZYPz}&N_  
　　制造费用差异(manufacturing expenses variance) =&bI-  
　　实际成本与估计成本(actual cost and estimated cost) %f;dn<m=c  
　　工资费用分配(salary costs allocation) h1w({<q*ov  
　　成本曲线(cost curve) GJeG7xtJKl  
　　农业生产成本(agriculture production cost) ).SJ*Re*^I  
　　原始成本和重置成本(original cost and replacement cost) .<"XE7  
　　工程施工成本 MuoE~K2  
　　直接成本与间接成本(direct cost and indirect cost) 9n& &`r  
　　可控成本(controllable cost) K~TwyB-h  
　　制造费用分配(manufacturing expenses allocation) !D#"+&&G8  
　　理论成本与应用成本(theory cost and practice cost) yQK{ +w  
　　辅助生产成本分配(auxiliary production cost allocation) X-c|jn7
 
　　期间,费用 SVe]2ONd  
　　成本控制程序(procedure of cost control) n)e 2?  
　　成本记录(cost entry, cost recorder cost agenda) NKu[6J?)  
　　成本计算分批法(job costing method) ?QOU9"@+B  
　　成本计算分步法 1<YoGm&  
　　直接人工成本差异(direct labor variance) 'hpOpIsHa  
　　成本控制方法(cost control method)