[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 .9g\WH#qD|  
　　股本 Share capital o&~z8/?LA  
　　已归还投资 Investment returned &,&oTd.  
　　利润分配-其他转入 Profit appropriation - other transfer in `"CF/X^  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve q& Vt*  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve z[ ;{p.W  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 8`qw1dF  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund t5N4d  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %]Nz54!  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit I>-jKSkwc  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ec6{?\  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Aq|LeH  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /HDX[R   
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares xI~\15PhG  
　　期初未分配利润 Retained earnings, beginning of the year X>|.BvY|  
　　资本公积-股本溢价 Capital surplus - share premium .[Sv|;x"E  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve O!]wJ
  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 1ck2Gxn  
　　资本公积-股权投资准备 Capital surplus - investment reserve t@v>eb  
　　资本公积-拨款转入 Capital surplus - subsidiary &:jE+l  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6]g
s{zG  
　　资本公积-其他 Capital surplus - others %NS]z;G  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *G~c6BZ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +dh]k=6  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve >k\*NW  
　　盈余公积-储备基金 Surplus reserve - reserve fund a k;Z;  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund i]$7w! r&  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment h=4{.EegG&  
　　主营业务收入 Sales Il;'s  
　　主营业务成本 Cost of sales vPwDV_zk  
　　主营业务税金及附加 Sales tax ?I/,r2ODLh  
　　营业费用 Operating expenses {@, L  
　　管理费用 General and administrative expenses iy: ;g  
　　财务费用 Financial expenses !Xj m h$F  
　　投资收益 Investment income Da@tpKU)p  
　　其他业务收入 Other operating income ?n@PZL= ]  
　　营业外收入 Non-operating income ln=zGX.e  
　　补贴收入 Subsidy income >PGm}s_  
　　其他业务支出 Other operating expenses S5Px9&N8(  
　　营业外支出 Non-operating expenses (x$k\H  
　　所得税 Income tax 4GHIRH C%[  
　　直接人工成本差异(direct labor variance) *
j*jA/  
　　直接材料成本差异(direct material variance) xZhD6'Zzz  
　　在产品计价(work-in-process costing) ga~vQ7I_  
　　联产品成本计算(joint products costing) iGU N$  
　　生产成本汇总程序(accumulation process of procluction cost) ^3yjE/Wi"  
　　制造费用差异(manufacturing expenses variance) )v-* WreS  
　　实际成本与估计成本(actual cost and estimated cost) 7T2W%JT-,  
　　工资费用分配(salary costs allocation) gCm?nb)  
　　成本曲线(cost curve) <0LB]zDWe6  
　　农业生产成本(agriculture production cost) 8m*\"_S{  
　　原始成本和重置成本(original cost and replacement cost) /w!' [  
　　工程施工成本 Nm081ic2<  
　　直接成本与间接成本(direct cost and indirect cost) <s7{6n')  
　　可控成本(controllable cost) 25~$qY_  
　　制造费用分配(manufacturing expenses allocation) G#*!)#M <
 
　　理论成本与应用成本(theory cost and practice cost) ntkinbbD  
　　辅助生产成本分配(auxiliary production cost allocation) PvB?57wkF  
　　期间,费用 m5x>._7le  
　　成本控制程序(procedure of cost control) ' R@<4Ib|  
　　成本记录(cost entry, cost recorder cost agenda) p4AXQuOP  
　　成本计算分批法(job costing method) vaxg^n|v9  
　　成本计算分步法 f%}+.e
D  
　　直接人工成本差异(direct labor variance) :<v$vER,&  
　　成本控制方法(cost control method)