[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 :WXf.+IA  
　　股本 Share capital |$hgT K[L  
　　已归还投资 Investment returned A8?[6^%O|  
　　利润分配-其他转入 Profit appropriation - other transfer in <%bw
/  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve QLbMPS  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve lr('k`KO
Q  
　　利润分配-提取储备基金 Profit appropriation - reserve fund H3  m8  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5)+F(  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund kI*UkM-  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit rhY_|bi4P  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends oEzDMImJ5  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve IftxSaP  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 5n:71$6[  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -G ?%QG`v  
　　期初未分配利润 Retained earnings, beginning of the year  K5 vNhA  
　　资本公积-股本溢价 Capital surplus - share premium +lp{#1q0  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve sms1%%~  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Li`hdrO'ii  
　　资本公积-股权投资准备 Capital surplus - investment reserve WOndE=(V  
　　资本公积-拨款转入 Capital surplus - subsidiary :d'65KMi  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation dc^Vc{26Z  
　　资本公积-其他 Capital surplus - others Qp:6=o0:  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve N&;\PfG  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 
hWGZd~L  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve d><fu]'  
　　盈余公积-储备基金 Surplus reserve - reserve fund QjukK6#W  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund T_L6 t66I  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9[>Lp9l'  
　　主营业务收入 Sales kl{6]39  
　　主营业务成本 Cost of sales Hbr^vYs5  
　　主营业务税金及附加 Sales tax kEK[\f VE  
　　营业费用 Operating expenses lL2-.!]R  
　　管理费用 General and administrative expenses \ sf!  
　　财务费用 Financial expenses 5~\Kj#PBx  
　　投资收益 Investment income ;?im(9h"v!  
　　其他业务收入 Other operating income pv$tTWk  
　　营业外收入 Non-operating income 7,_-XV2  
　　补贴收入 Subsidy income mrnxI#6  
　　其他业务支出 Other operating expenses Hptq,~_t  
　　营业外支出 Non-operating expenses ABWb>EZ8  
　　所得税 Income tax :QA@ c|(PF  
　　直接人工成本差异(direct labor variance) b:x7)$(  
　　直接材料成本差异(direct material variance) D=w9cKa  
　　在产品计价(work-in-process costing) : c;_a-69  
　　联产品成本计算(joint products costing) A c:\c7M;  
　　生产成本汇总程序(accumulation process of procluction cost) 75(W(V(q  
　　制造费用差异(manufacturing expenses variance) my[,w$YM  
　　实际成本与估计成本(actual cost and estimated cost) `Yogq)G}  
　　工资费用分配(salary costs allocation) y''0PSfb#  
　　成本曲线(cost curve) 7x+=7,BZd  
　　农业生产成本(agriculture production cost) U+!UL5k  
　　原始成本和重置成本(original cost and replacement cost) 3LfTGO  
　　工程施工成本 C5B=NAc  
　　直接成本与间接成本(direct cost and indirect cost) n8FT<pUq  
　　可控成本(controllable cost) JTkCk~bX[z  
　　制造费用分配(manufacturing expenses allocation) 1nXqi)&?;  
　　理论成本与应用成本(theory cost and practice cost) !d|8'^gc  
　　辅助生产成本分配(auxiliary production cost allocation) 9L
=;KtE1  
　　期间,费用 =|#w.(3y  
　　成本控制程序(procedure of cost control) W8uVd zQ  
　　成本记录(cost entry, cost recorder cost agenda) 77_g}N  
　　成本计算分批法(job costing method) \6c8z/O7   
　　成本计算分步法 ![q}BU4  
　　直接人工成本差异(direct labor variance)
;Bnr='[  
　　成本控制方法(cost control method)