[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 A8ClkLC;I  
　　股本 Share capital -(E-yCu  
　　已归还投资 Investment returned FX ~
pjM  
　　利润分配-其他转入 Profit appropriation - other transfer in {!pYQ|#  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Gd|j
E  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve `Tr !Gj_  
　　利润分配-提取储备基金 Profit appropriation - reserve fund <}%gZ:Z6g  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Tq%##  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !A+jX7Nb  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit NH,4>mV$!  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends hgdr\ F  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve j$k/oQ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends F[X;A\  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8>:u%+C1c  
　　期初未分配利润 Retained earnings, beginning of the year nd h\+7  
　　资本公积-股本溢价 Capital surplus - share premium O5JG!bGE_F  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |W SvAM3  
　　资本公积-接受现金捐赠 Capital surplus - cash donation (V`ddP-  
　　资本公积-股权投资准备 Capital surplus - investment reserve E q5X/Hx  
　　资本公积-拨款转入 Capital surplus - subsidiary )!sjXiC!h  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2'?C  
　　资本公积-其他 Capital surplus - others FuP~_ E~  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve eM^Y  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve W"s)s  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %:Zp7O2UB'  
　　盈余公积-储备基金 Surplus reserve - reserve fund gv,%5r0YOw  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund >UV=k :Q  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment %vU
*4mH  
　　主营业务收入 Sales a*o k*r  
　　主营业务成本 Cost of sales s)9sbJ  
　　主营业务税金及附加 Sales tax ho6,&Bp8  
　　营业费用 Operating expenses rTeADu_vf  
　　管理费用 General and administrative expenses NOtwgZ-  
　　财务费用 Financial expenses l
^v,X%{Iz  
　　投资收益 Investment income 02po;  
　　其他业务收入 Other operating income 1tH#QZIT  
　　营业外收入 Non-operating income Hnbd<?y   
　　补贴收入 Subsidy income n:JG+1I  
　　其他业务支出 Other operating expenses r6e!";w:U  
　　营业外支出 Non-operating expenses bE"J&;|  
　　所得税 Income tax ^K!R4Y4t  
　　直接人工成本差异(direct labor variance)
)umW-A  
　　直接材料成本差异(direct material variance) P}D5 j  
　　在产品计价(work-in-process costing) p5bM/{DP;K  
　　联产品成本计算(joint products costing) D^w<V%].  
　　生产成本汇总程序(accumulation process of procluction cost) m8&
XW2S  
　　制造费用差异(manufacturing expenses variance) 'WoB\y569  
　　实际成本与估计成本(actual cost and estimated cost)
2*0n#" L  
　　工资费用分配(salary costs allocation) wM#q [m;  
　　成本曲线(cost curve) ^I!gte U;  
　　农业生产成本(agriculture production cost) NqN9  
　　原始成本和重置成本(original cost and replacement cost) oRl@AhS  
　　工程施工成本 o%v,6yv  
　　直接成本与间接成本(direct cost and indirect cost) [ Ny'vAHOj  
　　可控成本(controllable cost) 1i$OcN?x%  
　　制造费用分配(manufacturing expenses allocation) 2spK#0n.HV  
　　理论成本与应用成本(theory cost and practice cost) 4,ewp coC%  
　　辅助生产成本分配(auxiliary production cost allocation) +9_E+H'?!  
　　期间,费用 (9!kKMQW '  
　　成本控制程序(procedure of cost control) eRIdN(pP  
　　成本记录(cost entry, cost recorder cost agenda) &3Mps[u:h  
　　成本计算分批法(job costing method) `aaT #r  
　　成本计算分步法 bt?)ryu  
　　直接人工成本差异(direct labor variance) /S%!{;:  
　　成本控制方法(cost control method)