[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 \;3B?8wbIl  
　　股本 Share capital 3i@ "D  
　　已归还投资 Investment returned <3i4NXnL2  
　　利润分配-其他转入 Profit appropriation - other transfer in wGov|[X  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve m &0(%  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3s+<  
 
　　利润分配-提取储备基金 Profit appropriation - reserve fund 1q}u?7nnSG  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund yFPaWW  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund CjC' "+[w  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Dz"u
8 f  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends E
I?d(K  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 1 Pw(.8P  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends NB!'u) lFD  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7G<KrKal  
　　期初未分配利润 Retained earnings, beginning of the year Y
|GJph  
　　资本公积-股本溢价 Capital surplus - share premium 78^UgO/  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve VuX>  
　　资本公积-接受现金捐赠 Capital surplus - cash donation }skRlC  
　　资本公积-股权投资准备 Capital surplus - investment reserve AHp830\  
　　资本公积-拨款转入 Capital surplus - subsidiary z*NC?\  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation gL[1wM%?  
　　资本公积-其他 Capital surplus - others i-:8TfI,  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Ef,7zKG  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Xh7~MU~X  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve o+"0.B  
　　盈余公积-储备基金 Surplus reserve - reserve fund ex@,F,u>o  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund .pB8=_e:  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment B"?+5A7  
　　主营业务收入 Sales  A;kw}!  
　　主营业务成本 Cost of sales W|r+J8  
　　主营业务税金及附加 Sales tax 2$SofG6D}  
　　营业费用 Operating expenses g "K#&  
　　管理费用 General and administrative expenses &(H)gjH  
　　财务费用 Financial expenses p,[XT`q^  
　　投资收益 Investment income r{/
G\  
　　其他业务收入 Other operating income 9rpg10/T  
　　营业外收入 Non-operating income )
$l9xx[  
　　补贴收入 Subsidy income !ho5VAt  
　　其他业务支出 Other operating expenses 'o)ve(  
　　营业外支出 Non-operating expenses &z xBi"  
　　所得税 Income tax .@8m\  
　　直接人工成本差异(direct labor variance) Dh!iY0Lz  
　　直接材料成本差异(direct material variance) H/p-YtY  
　　在产品计价(work-in-process costing) 3gV&`>@  
　　联产品成本计算(joint products costing) z
1#0
  
　　生产成本汇总程序(accumulation process of procluction cost) r:WgjjA%  
　　制造费用差异(manufacturing expenses variance) fzkCI  
　　实际成本与估计成本(actual cost and estimated cost) MW",r;l<aM  
　　工资费用分配(salary costs allocation) !CVBG*E^l  
　　成本曲线(cost curve) ]9KQP-p'  
　　农业生产成本(agriculture production cost) UgD'Bi  
　　原始成本和重置成本(original cost and replacement cost) mNnw G) ;$  
　　工程施工成本 k8x&aH  
　　直接成本与间接成本(direct cost and indirect cost) evg7d  
　　可控成本(controllable cost) )v!lPpe8  
　　制造费用分配(manufacturing expenses allocation) mSk :7ozZ  
　　理论成本与应用成本(theory cost and practice cost) o {XwLi  
　　辅助生产成本分配(auxiliary production cost allocation) ${I@YSU  
　　期间,费用 {!{7zM%u0C  
　　成本控制程序(procedure of cost control) U>p
lv  
　　成本记录(cost entry, cost recorder cost agenda) ;Xd\$)n  
　　成本计算分批法(job costing method) rjpafGCp  
　　成本计算分步法 _r?;lnWx@  
　　直接人工成本差异(direct labor variance) CyK$XDHa  
　　成本控制方法(cost control method)