[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 <@y(i kp>  
　　股本 Share capital S7@/dHN  
　　已归还投资 Investment returned w BoP&l  
　　利润分配-其他转入 Profit appropriation - other transfer in urQ<r{$x0  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve vtc%MG1  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve J?1Eh14KZ  
　　利润分配-提取储备基金 Profit appropriation - reserve fund lbh7`xCR  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund H;+98AIy`  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /PG%Y]l0b  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit P!{J28dj  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends }n +MVJ;dG  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve S$a.8X h  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends g'EPdE  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares FS*J8)  
　　期初未分配利润 Retained earnings, beginning of the year TiJ \J{  
　　资本公积-股本溢价 Capital surplus - share premium 7Q~$&G  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6B}V{2  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ?ea5k*#a  
　　资本公积-股权投资准备 Capital surplus - investment reserve |`+ (O  
　　资本公积-拨款转入 Capital surplus - subsidiary MFipXE!  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation )"63g  
　　资本公积-其他 Capital surplus - others Q,};O$h  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .Vs|&c2im  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve TeyF
q0j@'  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .g.glQ_~=  
　　盈余公积-储备基金 Surplus reserve - reserve fund \vuWypo  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund g3Ul'QJ  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment /sqfw,h@  
　　主营业务收入 Sales K1o&(;l8G  
　　主营业务成本 Cost of sales TZdJq  
　　主营业务税金及附加 Sales tax ZbH_h]1$D  
　　营业费用 Operating expenses `6PBV+]Vm3  
　　管理费用 General and administrative expenses j V<5GWq  
　　财务费用 Financial expenses c]|Tg9AW  
　　投资收益 Investment income 8[a N5M]  
　　其他业务收入 Other operating income (.b!kfC  
　　营业外收入 Non-operating income 0QEcJ]Qb8  
　　补贴收入 Subsidy income BU|m{YZ$  
　　其他业务支出 Other operating expenses 'H
u+8,xA  
　　营业外支出 Non-operating expenses },O7NSG<o  
　　所得税 Income tax _6L'}X$)N  
　　直接人工成本差异(direct labor variance) 1\
/~>  
　　直接材料成本差异(direct material variance) nd5.Py$  
　　在产品计价(work-in-process costing) Q
_*.1L  
　　联产品成本计算(joint products costing) _Ecs{'k  
　　生产成本汇总程序(accumulation process of procluction cost) z*o2jz?t4  
　　制造费用差异(manufacturing expenses variance) 8sq0 BH  
　　实际成本与估计成本(actual cost and estimated cost) zY].ZS=7  
　　工资费用分配(salary costs allocation) ghk"XJ|  
　　成本曲线(cost curve) Q*8x Bi1  
　　农业生产成本(agriculture production cost) _J,*0~O$  
　　原始成本和重置成本(original cost and replacement cost) eUD 5V  
　　工程施工成本 cq/@ng*o  
　　直接成本与间接成本(direct cost and indirect cost) dx.Jv/Mb  
　　可控成本(controllable cost) %-|$7?~  
　　制造费用分配(manufacturing expenses allocation) Ki /j\  
　　理论成本与应用成本(theory cost and practice cost) -@~4:o  
　　辅助生产成本分配(auxiliary production cost allocation) WJ\,Y} J  
　　期间,费用 JYLAu4s6  
　　成本控制程序(procedure of cost control) hzh3p[  
　　成本记录(cost entry, cost recorder cost agenda) VI.Cmw~S  
　　成本计算分批法(job costing method) !VHw*fL|r  
　　成本计算分步法 gGs"i]c  
　　直接人工成本差异(direct labor variance) kAW2vh  
　　成本控制方法(cost control method)