[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 Uc e#v)  
　　股本 Share capital N W
B/N*  
　　已归还投资 Investment returned nM8aC&Rd\
 
　　利润分配-其他转入 Profit appropriation - other transfer in ~I/7{B|yX  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;3'}(_n  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve hmkcW r`  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Z.m.Uyz{7  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund +
u_mT$|T  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund O3*Vilx  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit qd3B>f  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends zE.4e&m%Z?  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ZvNXfC3Ia  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 5n.4>yOY  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares TO[5h Y\  
　　期初未分配利润 Retained earnings, beginning of the year 4$.UVW\  
　　资本公积-股本溢价 Capital surplus - share premium wlKpHd*  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve w_eu@R:u@  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 4)9X) Qx  
　　资本公积-股权投资准备 Capital surplus - investment reserve vWfC!k-)b  
　　资本公积-拨款转入 Capital surplus - subsidiary OAw/  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation iCk34C7  
　　资本公积-其他 Capital surplus - others >E "FoZM=  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ]2zx}D4f  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve E_?3<)l)RI  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve */\dH<  
　　盈余公积-储备基金 Surplus reserve - reserve fund ,O a)  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 7-e)V{A`w  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment s'\"%~nF<  
　　主营业务收入 Sales )Y?Hf2']  
　　主营业务成本 Cost of sales )IZ$R*Y{  
　　主营业务税金及附加 Sales tax >47,Hq:2  
　　营业费用 Operating expenses {!oO>t  
　　管理费用 General and administrative expenses {2Gp+
&  
　　财务费用 Financial expenses  |k 4+I  
　　投资收益 Investment income 8n~@Rj5  
　　其他业务收入 Other operating income , is
.{y  
　　营业外收入 Non-operating income UQW;!8J#R(  
　　补贴收入 Subsidy income nsgNIE{>gO  
　　其他业务支出 Other operating expenses ,st4K;-  
　　营业外支出 Non-operating expenses ?Cu#(  
　　所得税 Income tax sMO3eNLn  
　　直接人工成本差异(direct labor variance) #On1Q:d  
　　直接材料成本差异(direct material variance) sOJ"~p  
　　在产品计价(work-in-process costing) |Ca$>]?  
　　联产品成本计算(joint products costing) U7x}p^B9\N  
　　生产成本汇总程序(accumulation process of procluction cost)
U?|s/
U  
　　制造费用差异(manufacturing expenses variance) hr6f
}2  
　　实际成本与估计成本(actual cost and estimated cost) >!WJ{M
0  
　　工资费用分配(salary costs allocation) p3x(:=
 
　　成本曲线(cost curve) yY_]YeeR  
　　农业生产成本(agriculture production cost) ?# G_&  
　　原始成本和重置成本(original cost and replacement cost) )SDGj;j+  
　　工程施工成本 k7W8$8v  
　　直接成本与间接成本(direct cost and indirect cost) R~Xl(O  
　　可控成本(controllable cost) pbm4C0W}  
　　制造费用分配(manufacturing expenses allocation) mbS &>  
　　理论成本与应用成本(theory cost and practice cost) T 86}^=-5  
　　辅助生产成本分配(auxiliary production cost allocation) 5jjJQ'  
　　期间,费用 * 5P/&*c|  
　　成本控制程序(procedure of cost control) D]oS R7h  
　　成本记录(cost entry, cost recorder cost agenda) Y}f%/vu s  
　　成本计算分批法(job costing method) HmX(=Y  
　　成本计算分步法 I|R9@  
　　直接人工成本差异(direct labor variance) oN _%oc  
　　成本控制方法(cost control method)