[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 q0iJy@?A  
　　股本 Share capital 83n%p S4x  
　　已归还投资 Investment returned Ot2o=^Ng  
　　利润分配-其他转入 Profit appropriation - other transfer in /'+>/  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve rW:krx9  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve HeOdCr-PN  
　　利润分配-提取储备基金 Profit appropriation - reserve fund t:2v`uk  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund yOq@w!xz  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund mHxR4%i5  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit $"r9U|6kk  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends m1l6 QcT1  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +!/ATR%Uci  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]mTBD<3\  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares FQ]/c#J  
　　期初未分配利润 Retained earnings, beginning of the year jN\u
}!\O  
　　资本公积-股本溢价 Capital surplus - share premium p49]{2GXb  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve QO2cTk m  
　　资本公积-接受现金捐赠 Capital surplus - cash donation VPe0\?!d  
　　资本公积-股权投资准备 Capital surplus - investment reserve FJ:^pROpm  
　　资本公积-拨款转入 Capital surplus - subsidiary ilA45
@  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation =]Vz=<  
　　资本公积-其他 Capital surplus - others \84t\
jKR  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve v1.3gzR  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ffZ~r%25{  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Y@UkP+{f=  
　　盈余公积-储备基金 Surplus reserve - reserve fund 1~5DIU^  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund (N7uaZ?Z  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment an"&'D}U  
　　主营业务收入 Sales |'Fe?~P`  
　　主营业务成本 Cost of sales *l+#<5x  
　　主营业务税金及附加 Sales tax 9a}9cMJ^"  
　　营业费用 Operating expenses F5h/>  
　　管理费用 General and administrative expenses i[v4[C=WB!  
　　财务费用 Financial expenses \^x{NV@v42  
　　投资收益 Investment income Zw.8B0W  
　　其他业务收入 Other operating income CSO'``16  
　　营业外收入 Non-operating income O>~,R
I!  
　　补贴收入 Subsidy income /yOx=V  
　　其他业务支出 Other operating expenses Lo%n{*if  
　　营业外支出 Non-operating expenses F (*B1J2_g  
　　所得税 Income tax -V2\
s  
　　直接人工成本差异(direct labor variance) #BC"bY  
　　直接材料成本差异(direct material variance) c-a,__c?hx  
　　在产品计价(work-in-process costing) szI7I$Qb  
　　联产品成本计算(joint products costing) kZ40a\9 Ye  
　　生产成本汇总程序(accumulation process of procluction cost) XKoY!Y\  
　　制造费用差异(manufacturing expenses variance) 6':iW~iI  
　　实际成本与估计成本(actual cost and estimated cost) p3I"LY   
　　工资费用分配(salary costs allocation) #b/qR^2qW  
　　成本曲线(cost curve) rE3dHJN;  
　　农业生产成本(agriculture production cost) b)LT[>f  
　　原始成本和重置成本(original cost and replacement cost) 3S^0%"fY  
　　工程施工成本 c{z$^)A/  
　　直接成本与间接成本(direct cost and indirect cost) LdPLC':}x|  
　　可控成本(controllable cost) YuXJT*  
　　制造费用分配(manufacturing expenses allocation) p0+^wXi)  
　　理论成本与应用成本(theory cost and practice cost) /
^.|m3  
　　辅助生产成本分配(auxiliary production cost allocation) 2w 2Bc+#o  
　　期间,费用 oBzl=N3<  
　　成本控制程序(procedure of cost control) fab'\|Y   
　　成本记录(cost entry, cost recorder cost agenda) =BJe)!b  
　　成本计算分批法(job costing method) +iVEA(0&$  
　　成本计算分步法 :|S zD4Ag  
　　直接人工成本差异(direct labor variance) N[%u>!  
　　成本控制方法(cost control method)