[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 4O[T:9mn0  
　　股本 Share capital uY5&93R  
　　已归还投资 Investment returned yB(^t`)}N  
　　利润分配-其他转入 Profit appropriation - other transfer in |{]\n/M  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ]t]s/;9]K  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $Y][-8{t  
　　利润分配-提取储备基金 Profit appropriation - reserve fund vBQ| h  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund D %~s  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |_HH[s*U  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 0Ep%&>@  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends  Mi.xay%  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve z=vfP%  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends zzy%dc  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ro7\}O:I  
　　期初未分配利润 Retained earnings, beginning of the year GWRKiTu9  
　　资本公积-股本溢价 Capital surplus - share premium N5[QQtQ  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve u!mUUFl  
　　资本公积-接受现金捐赠 Capital surplus - cash donation $zq `hI!1  
　　资本公积-股权投资准备 Capital surplus - investment reserve k2N[B(&4J  
　　资本公积-拨款转入 Capital surplus - subsidiary Z6SM7?d  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Lm"l* j4  
　　资本公积-其他 Capital surplus - others K~AQ) ]pJI  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
Q u2W  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Ab -uK|<  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve N54U [sy  
　　盈余公积-储备基金 Surplus reserve - reserve fund %0@Jm)K^  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund sCSrwsbhv  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment HS]|s':  
　　主营业务收入 Sales X'e@(I!0  
　　主营业务成本 Cost of sales ~oz8B^7i;  
　　主营业务税金及附加 Sales tax )Ve?1?s '8  
　　营业费用 Operating expenses q(i|  
　　管理费用 General and administrative expenses V[Fzh\2n  
　　财务费用 Financial expenses Z.<OtsQN  
　　投资收益 Investment income c&IIqT@Gb0  
　　其他业务收入 Other operating income eiI}:5~ /g  
　　营业外收入 Non-operating income 3,e^;{w  
　　补贴收入 Subsidy income *^ncb,1+i  
　　其他业务支出 Other operating expenses xl@l<  
　　营业外支出 Non-operating expenses wgpu]ooUF&  
　　所得税 Income tax G/\t<>O8o  
　　直接人工成本差异(direct labor variance) q
YZX, x  
　　直接材料成本差异(direct material variance)
j%Y`2Ra  
　　在产品计价(work-in-process costing) = l&7~  
　　联产品成本计算(joint products costing) Xa\{WM==;  
　　生产成本汇总程序(accumulation process of procluction cost) I0sd%'Ht?  
　　制造费用差异(manufacturing expenses variance) Xa#`VDh  
　　实际成本与估计成本(actual cost and estimated cost) *xA&t)z(i  
　　工资费用分配(salary costs allocation) 1XUsr;Wz  
　　成本曲线(cost curve) pJ"Wg@+  
　　农业生产成本(agriculture production cost) gI6./;;x  
　　原始成本和重置成本(original cost and replacement cost) i]a0 "  
　　工程施工成本 ?@6N EfQf  
　　直接成本与间接成本(direct cost and indirect cost) xq-R5(k  
　　可控成本(controllable cost) Q3u P 7j  
　　制造费用分配(manufacturing expenses allocation) 4!,x3H'  
　　理论成本与应用成本(theory cost and practice cost) a,x-akZWf  
　　辅助生产成本分配(auxiliary production cost allocation) u)y6$  
　　期间,费用 +DaPXZ5.  
　　成本控制程序(procedure of cost control) -("sp  
　　成本记录(cost entry, cost recorder cost agenda) \I1+J9Gl  
　　成本计算分批法(job costing method) |E&a3 TQW  
　　成本计算分步法 .&=nP?ZPC6  
　　直接人工成本差异(direct labor variance) .Ebg>j:\  
　　成本控制方法(cost control method)