[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 vT V'D&x2  
　　股本 Share capital MzRwsf  
　　已归还投资 Investment returned ,y}?Z8?63  
　　利润分配-其他转入 Profit appropriation - other transfer in P08=?  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 4k5X'&Q  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @UCGsw  
　　利润分配-提取储备基金 Profit appropriation - reserve fund UI}v{0
5]  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (+d7cln  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )-q#hY  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ;Bk?, g  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends TU4"7]/{M  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve >4>!zZ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends *HFRG)[V  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `9BZ))Pg  
　　期初未分配利润 Retained earnings, beginning of the year tLXwszR0r  
　　资本公积-股本溢价 Capital surplus - share premium 5qzFH,  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve U}ei2q\  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 4.:2!Q  
　　资本公积-股权投资准备 Capital surplus - investment reserve _KBN  
　　资本公积-拨款转入 Capital surplus - subsidiary ?.d6!vA  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation DD`Bl1)  
　　资本公积-其他 Capital surplus - others qjQR0MC  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve FES_:?.0  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Gf'qPLK0  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve YqhZndktX  
　　盈余公积-储备基金 Surplus reserve - reserve fund dWbSrl  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund x%Ph``XI  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment A)9OkL
rc  
　　主营业务收入 Sales D#}t)$"  
　　主营业务成本 Cost of sales U~8;y'  
　　主营业务税金及附加 Sales tax m20:{fld  
　　营业费用 Operating expenses JDcc`&`M  
　　管理费用 General and administrative expenses .{[+d3+,  
　　财务费用 Financial expenses P_S^)Y o  
　　投资收益 Investment income |[apLQ6  
　　其他业务收入 Other operating income Lc.=CBQ  
　　营业外收入 Non-operating income dU`kJ,=Z  
　　补贴收入 Subsidy income !n h7<VJ  
　　其他业务支出 Other operating expenses >yk@t&j,  
　　营业外支出 Non-operating expenses to-D XT.  
　　所得税 Income tax 0LEJnl  
　　直接人工成本差异(direct labor variance)
0c6b_%Rd  
　　直接材料成本差异(direct material variance) a6\0XVU  
　　在产品计价(work-in-process costing) ctI
=|K  
　　联产品成本计算(joint products costing) a;a^- n|D  
　　生产成本汇总程序(accumulation process of procluction cost) Qh*"B  
　　制造费用差异(manufacturing expenses variance) ]-ad\PI$  
　　实际成本与估计成本(actual cost and estimated cost) H_w&_h&  
　　工资费用分配(salary costs allocation) M)sM G C  
　　成本曲线(cost curve) 7A6Qrfw  
　　农业生产成本(agriculture production cost) HK_Vk\e  
　　原始成本和重置成本(original cost and replacement cost) ncw)VH;_-  
　　工程施工成本 Z:>)5Z{'  
　　直接成本与间接成本(direct cost and indirect cost) @JB9qT  
　　可控成本(controllable cost) Nfv.v1Tt+  
　　制造费用分配(manufacturing expenses allocation) in
}d(%3h  
　　理论成本与应用成本(theory cost and practice cost) xF4S  
　　辅助生产成本分配(auxiliary production cost allocation) v\&C ]W]  
　　期间,费用 lICpfcc(+  
　　成本控制程序(procedure of cost control) 90g=&O5@O  
　　成本记录(cost entry, cost recorder cost agenda) fca Uj9qN  
　　成本计算分批法(job costing method) B^|^hZZ>  
　　成本计算分步法 TS2zzYE6Z  
　　直接人工成本差异(direct labor variance) 7 ) Q>R  
　　成本控制方法(cost control method)