[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 bf
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　　股本 Share capital rE@T79"  
　　已归还投资 Investment returned MSf;ZB  
　　利润分配-其他转入 Profit appropriation - other transfer in 8@so"d2e  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9tF9T\jW  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;a:[8Yi  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Eke5Nb  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (#+^&1  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
boDt`2=  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit .\>v0Du  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends (5]}5W*  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve B)d(TP,>  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /SYw;<=  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "AE5 V'  
　　期初未分配利润 Retained earnings, beginning of the year ]+X@ 7  
　　资本公积-股本溢价 Capital surplus - share premium 6Ybg^0m  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve (o`{uj{
!  
　　资本公积-接受现金捐赠 Capital surplus - cash donation g+z1  
　　资本公积-股权投资准备 Capital surplus - investment reserve eM8}
X[  
　　资本公积-拨款转入 Capital surplus - subsidiary #U14-
^7  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation X&kp;W  
　　资本公积-其他 Capital surplus - others 1I:+MBGin  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;^Dpl'v%\  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve wmTb97o
 
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ob8qe,_'  
　　盈余公积-储备基金 Surplus reserve - reserve fund !KUi\yQ1  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0Vx.nUQ
  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment EN/,5<S<,[  
　　主营业务收入 Sales `nu''B H  
　　主营业务成本 Cost of sales u?C#4  
　　主营业务税金及附加 Sales tax E>K!Vrh-L  
　　营业费用 Operating expenses 9H]{g*kL  
　　管理费用 General and administrative expenses A}l3cP; `#  
　　财务费用 Financial expenses nrjE.+v  
　　投资收益 Investment income q@{B t{$x  
　　其他业务收入 Other operating income &q9T9AOS  
　　营业外收入 Non-operating income
@{2 5xTt  
　　补贴收入 Subsidy income wRVUu)  
　　其他业务支出 Other operating expenses 'dn]rV0(C  
　　营业外支出 Non-operating expenses  094o'k  
　　所得税 Income tax m;,N)<~  
　　直接人工成本差异(direct labor variance) `EaLGzw  
　　直接材料成本差异(direct material variance) w(L4A0K[  
　　在产品计价(work-in-process costing) Abc)i7!.,.  
　　联产品成本计算(joint products costing) ,y#Kv|R  
　　生产成本汇总程序(accumulation process of procluction cost) P5UL4uyl  
　　制造费用差异(manufacturing expenses variance) y+NN< EY@  
　　实际成本与估计成本(actual cost and estimated cost) yU*8|FQbP  
　　工资费用分配(salary costs allocation) ?{ryGhb~  
　　成本曲线(cost curve) 5?x>9Ca  
　　农业生产成本(agriculture production cost) ,5h)x"s  
　　原始成本和重置成本(original cost and replacement cost) iUN Ib
 
　　工程施工成本 " )1V]}+m  
　　直接成本与间接成本(direct cost and indirect cost) )P sY($ &  
　　可控成本(controllable cost) {N+$Q'  
　　制造费用分配(manufacturing expenses allocation) a!v1M2>  
　　理论成本与应用成本(theory cost and practice cost) %V7at7>o  
　　辅助生产成本分配(auxiliary production cost allocation) 4\iOeZR f  
　　期间,费用 H* PSR  
　　成本控制程序(procedure of cost control) 3ca (i/c  
　　成本记录(cost entry, cost recorder cost agenda) {ttysQ-  
　　成本计算分批法(job costing method) yd d7I&$  
　　成本计算分步法 C&
(N I  
　　直接人工成本差异(direct labor variance) (,0(   
　　成本控制方法(cost control method)