[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 V1CSXY\2  
　　股本 Share capital Z;"4$@|qE  
　　已归还投资 Investment returned OI]K_ m3  
　　利润分配-其他转入 Profit appropriation - other transfer in 7(+OsE  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve a@S4IoBg%  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve lD;,I^Lt6  
　　利润分配-提取储备基金 Profit appropriation - reserve fund @gu77^='  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund "Dmw-  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *$4A|EA V  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 0T{c:m~QXe  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends `DWi4y7  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ZB_16&2Ow  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Dbk uh!R  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z@c0(ol  
　　期初未分配利润 Retained earnings, beginning of the year yG4LQE  
　　资本公积-股本溢价 Capital surplus - share premium 6ljRV)  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve LBbo.KxAe3  
　　资本公积-接受现金捐赠 Capital surplus - cash donation X,JWLS J  
　　资本公积-股权投资准备 Capital surplus - investment reserve _A~~L6C  
　　资本公积-拨款转入 Capital surplus - subsidiary #BT6bH08X  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation J?n)FgxS  
　　资本公积-其他 Capital surplus - others Ei?9M
^w  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3>@qQ_8%~  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve B
hE~k?$9  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve jt10gVC  
　　盈余公积-储备基金 Surplus reserve - reserve fund gQk#l\w_  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund S'%cf7Z  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment eB/hyC1  
　　主营业务收入 Sales (&Tb,H)=  
　　主营业务成本 Cost of sales 4-}A'fTU8  
　　主营业务税金及附加 Sales tax "e7$q&R |  
　　营业费用 Operating expenses q$u\ q.  
　　管理费用 General and administrative expenses OCOO02Wq1  
　　财务费用 Financial expenses thm3JfQt  
　　投资收益 Investment income 5S-o 2a  
　　其他业务收入 Other operating income )zL"r8si  
　　营业外收入 Non-operating income (zTI)EV  
　　补贴收入 Subsidy income ,TfI  
　　其他业务支出 Other operating expenses eI=Y~jy  
　　营业外支出 Non-operating expenses sWZtbW;)  
　　所得税 Income tax i37a}.;  
　　直接人工成本差异(direct labor variance) oN6*WNtJ  
　　直接材料成本差异(direct material variance) ,C'w(af@}  
　　在产品计价(work-in-process costing) >y06 s{[  
　　联产品成本计算(joint products costing) )r6SGlE[Y  
　　生产成本汇总程序(accumulation process of procluction cost) zhvk%Y:  
　　制造费用差异(manufacturing expenses variance) Z\
gg<Q  
　　实际成本与估计成本(actual cost and estimated cost) @|  UIV  
　　工资费用分配(salary costs allocation) Cp~3Jm3  
　　成本曲线(cost curve) LN3dp?;_{  
　　农业生产成本(agriculture production cost) 84oW  
　　原始成本和重置成本(original cost and replacement cost) f{ 4G  
　　工程施工成本 zs]/Y2  
　　直接成本与间接成本(direct cost and indirect cost) :Z]+Z_9p  
　　可控成本(controllable cost) 6<Pg>Bg  
　　制造费用分配(manufacturing expenses allocation) #+ lq7HJ1  
　　理论成本与应用成本(theory cost and practice cost) J&U
0y  
　　辅助生产成本分配(auxiliary production cost allocation) T~~$=
vP9  
　　期间,费用 : $52Ds!i  
　　成本控制程序(procedure of cost control) ^B6i6]Pd=9  
　　成本记录(cost entry, cost recorder cost agenda) /HJ(Wt q  
　　成本计算分批法(job costing method) =*>4Gh i  
　　成本计算分步法 oQjB&0k4  
　　直接人工成本差异(direct labor variance)
e'?
doP  
　　成本控制方法(cost control method)