[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 LbOjKM^-  
　　股本 Share capital  Z+`mla  
　　已归还投资 Investment returned e.hHpjWi?Z  
　　利润分配-其他转入 Profit appropriation - other transfer in uNZJNrV%  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #~*fZ|sq+3  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve uy)iB'st
&  
　　利润分配-提取储备基金 Profit appropriation - reserve fund {LYA?w^GT  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ) [yM4QFl  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund #x$.  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit :A $%5;-kO  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends A1e|Y  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve RKFj6u  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Y,I0o{,g  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |B<+Y<)f^  
　　期初未分配利润 Retained earnings, beginning of the year &?Y
bAo_K  
　　资本公积-股本溢价 Capital surplus - share premium _;3xG0+  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve YqX/7b+  
　　资本公积-接受现金捐赠 Capital surplus - cash donation tX$%*Uy  
　　资本公积-股权投资准备 Capital surplus - investment reserve ]S9~2;2^,  
　　资本公积-拨款转入 Capital surplus - subsidiary L$6{{Tw"2  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation <^6|ZgR  
　　资本公积-其他 Capital surplus - others = q9>~E{}  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve li;Np5P  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve pqFgi_2m  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve |0:<Z(   
　　盈余公积-储备基金 Surplus reserve - reserve fund D@*<p h=  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ba& \~_4  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9$8B) x  
　　主营业务收入 Sales ]n1@!qa48  
　　主营业务成本 Cost of sales A+w51Q  
　　主营业务税金及附加 Sales tax Q+'mBi
}  
　　营业费用 Operating expenses fC+<n{"C  
　　管理费用 General and administrative expenses ,!_$A}@0 ^  
　　财务费用 Financial expenses :\9E%/aAD  
　　投资收益 Investment income Qy Q&x gS  
　　其他业务收入 Other operating income #]<j.Fc`  
　　营业外收入 Non-operating income W(a31d  
　　补贴收入 Subsidy income 4CV tXi_Y  
　　其他业务支出 Other operating expenses
Tm~a&p  
　　营业外支出 Non-operating expenses \E1[ /  
　　所得税 Income tax CM?dB$AwX  
　　直接人工成本差异(direct labor variance)
LPX@oha  
　　直接材料成本差异(direct material variance) ?ORG<11a  
　　在产品计价(work-in-process costing) ysm)B?+k  
　　联产品成本计算(joint products costing) T<Y^V  
　　生产成本汇总程序(accumulation process of procluction cost) 7.-Q9xv  
　　制造费用差异(manufacturing expenses variance) IOmQ1X7,  
　　实际成本与估计成本(actual cost and estimated cost) d|CSWcU  
　　工资费用分配(salary costs allocation) XcB!9AIO  
　　成本曲线(cost curve) {jO:9O@  
　　农业生产成本(agriculture production cost) |1C=Ow*"  
　　原始成本和重置成本(original cost and replacement cost) iV;X``S  
　　工程施工成本 ]8FSs/4  
　　直接成本与间接成本(direct cost and indirect cost) '1{co/Y  
　　可控成本(controllable cost) BC0SSR@e  
　　制造费用分配(manufacturing expenses allocation) Y ]&D;w  
　　理论成本与应用成本(theory cost and practice cost) oe`t ? (U  
　　辅助生产成本分配(auxiliary production cost allocation) 9gR@Q%b)  
　　期间,费用 H"lq!C`  
　　成本控制程序(procedure of cost control) 19O /Q,9  
　　成本记录(cost entry, cost recorder cost agenda) hvCX,^LoJ  
　　成本计算分批法(job costing method) - `F#MN  
　　成本计算分步法 ,paD
/  
　　直接人工成本差异(direct labor variance) '*H&s  
　　成本控制方法(cost control method)