[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 > +; b>  
　　股本 Share capital ,3@15j  
　　已归还投资 Investment returned #o r7T^  
　　利润分配-其他转入 Profit appropriation - other transfer in n7,6a  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve W &0@&
U  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve E9Xk8w'+  
　　利润分配-提取储备基金 Profit appropriation - reserve fund r;%zGFp  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund M;p q2$  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund }d~FTre  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit rt@-Pw!B  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 1&@wb'MBs.  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $p6Xa;j$9  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >nIcFm  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <E}]t,'3  
　　期初未分配利润 Retained earnings, beginning of the year h[`Op#^x3  
　　资本公积-股本溢价 Capital surplus - share premium l> 5]Wd{/  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve { Sliy'  
　　资本公积-接受现金捐赠 Capital surplus - cash donation [>J~M!yu:r  
　　资本公积-股权投资准备 Capital surplus - investment reserve <0Egkz3s  
　　资本公积-拨款转入 Capital surplus - subsidiary ?;KJ (@Va  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Etr8lm E  
　　资本公积-其他 Capital surplus - others ZvnZ}t>?  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _@~kYz  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve b1,T!xL  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve PcSoG\-G<  
　　盈余公积-储备基金 Surplus reserve - reserve fund c7nk~K[6  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 3~3(G[w  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment a4a[pX,5  
　　主营业务收入 Sales 9y|&T  
　　主营业务成本 Cost of sales !K^kKP*l  
　　主营业务税金及附加 Sales tax norc!?L  
　　营业费用 Operating expenses Hj4w i|  
　　管理费用 General and administrative expenses KGE-RK  
　　财务费用 Financial expenses hzPB~obC  
　　投资收益 Investment income `1d`9AS2g  
　　其他业务收入 Other operating income .Mco
W7|Y  
　　营业外收入 Non-operating income }zS&H-8K  
　　补贴收入 Subsidy income xc]C#q  
　　其他业务支出 Other operating expenses #&2N,M!Q  
　　营业外支出 Non-operating expenses <#x%A0  
　　所得税 Income tax 5wFS.!xD  
　　直接人工成本差异(direct labor variance) 6$vh qg}f  
　　直接材料成本差异(direct material variance) *
sIG&  
　　在产品计价(work-in-process costing) GwpBDMk  
　　联产品成本计算(joint products costing) HxqV[|}0u  
　　生产成本汇总程序(accumulation process of procluction cost) WWs[]zr  
　　制造费用差异(manufacturing expenses variance) 6!Ji>h.Ak  
　　实际成本与估计成本(actual cost and estimated cost) .'2gJ"?,  
　　工资费用分配(salary costs allocation) Lz>{FOR  
　　成本曲线(cost curve) +i_f.Ipp  
　　农业生产成本(agriculture production cost) bZ22O"F  
　　原始成本和重置成本(original cost and replacement cost) gJFpEA {  
　　工程施工成本 89- 8v^ Pq  
　　直接成本与间接成本(direct cost and indirect cost) xE-` Bb  
　　可控成本(controllable cost) ^s2 -jkK  
　　制造费用分配(manufacturing expenses allocation) }L7F g%,  
　　理论成本与应用成本(theory cost and practice cost) *DI:MBJY  
　　辅助生产成本分配(auxiliary production cost allocation) 9oxf)pjw  
　　期间,费用 ]-Y]Q%A4  
　　成本控制程序(procedure of cost control)  q>.t~  
　　成本记录(cost entry, cost recorder cost agenda) :8|3V~%m  
　　成本计算分批法(job costing method) pB7Z;&9  
　　成本计算分步法 f, j(uP  
　　直接人工成本差异(direct labor variance) H6CGc0NS+  
　　成本控制方法(cost control method)