[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 `u R`O9)e  
　　股本 Share capital C^5 V  
　　已归还投资 Investment returned g]c6_DMfb1  
　　利润分配-其他转入 Profit appropriation - other transfer in =yM%#{t&W  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve O:a=94  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve  L, #|W  
　　利润分配-提取储备基金 Profit appropriation - reserve fund zUNUH^Il  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #B6f{D[pI  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund S0gxVd (  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit <5 OUk  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends L|:C
Q  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve (9T
SH3f?  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~Hv >^u Mh  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Iu~<Y(8^q#  
　　期初未分配利润 Retained earnings, beginning of the year arRU`6?  
　　资本公积-股本溢价 Capital surplus - share premium JZ*.;}"
 
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Q<g >WNb  
　　资本公积-接受现金捐赠 Capital surplus - cash donation =
au!rda  
　　资本公积-股权投资准备 Capital surplus - investment reserve A+frKoi  
　　资本公积-拨款转入 Capital surplus - subsidiary HB$?}V  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation L<3+D
 
　　资本公积-其他 Capital surplus - others |5:2 ?S2R  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve -Ah&|!/  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8O(L;
&h  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `4X.UPJ  
　　盈余公积-储备基金 Surplus reserve - reserve fund C984Ee  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;hV|W{=w  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment nf<I  
　　主营业务收入 Sales q#Q%p+  
　　主营业务成本 Cost of sales guGX  G+  
　　主营业务税金及附加 Sales tax zJl;|E".  
　　营业费用 Operating expenses $pAVTz  
　　管理费用 General and administrative expenses 5 r_Z3/%  
　　财务费用 Financial expenses /':64#'  
　　投资收益 Investment income ^);M}~  
　　其他业务收入 Other operating income sQ^t8Y9  
　　营业外收入 Non-operating income Jc}6kFgO6  
　　补贴收入 Subsidy income ?6nB=B)/  
　　其他业务支出 Other operating expenses {^(uoB C/  
　　营业外支出 Non-operating expenses {:VK}w  
　　所得税 Income tax -$:*!55:j  
　　直接人工成本差异(direct labor variance) $w <R".4  
　　直接材料成本差异(direct material variance) 'W4v>0
 
　　在产品计价(work-in-process costing) ^Go,HiB  
　　联产品成本计算(joint products costing) @9n|5.i  
　　生产成本汇总程序(accumulation process of procluction cost) 4b;*:C4?  
　　制造费用差异(manufacturing expenses variance) ov H'_'  
　　实际成本与估计成本(actual cost and estimated cost) n}e%c B  
　　工资费用分配(salary costs allocation) gPc1oc(  
　　成本曲线(cost curve) b]Kb ~y|  
　　农业生产成本(agriculture production cost) 2#3`[+ g<n  
　　原始成本和重置成本(original cost and replacement cost) V_D wHq2  
　　工程施工成本 r79P|)\  
　　直接成本与间接成本(direct cost and indirect cost) 5@ td0  
　　可控成本(controllable cost) FE{c{G<  
　　制造费用分配(manufacturing expenses allocation) &!O?h/&X3  
　　理论成本与应用成本(theory cost and practice cost) 1#7|au%:)  
　　辅助生产成本分配(auxiliary production cost allocation) TOKt{`2}  
　　期间,费用 b
c~$"  
　　成本控制程序(procedure of cost control) lo'#dpt<  
　　成本记录(cost entry, cost recorder cost agenda) -64;P9:A>  
　　成本计算分批法(job costing method) \lQI;b;$  
　　成本计算分步法 $ta JVVF  
　　直接人工成本差异(direct labor variance) He5y;5  
　　成本控制方法(cost control method)