[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 8'mm<BV;sT  
　　股本 Share capital \!'K#%]9  
　　已归还投资 Investment returned L"V~MF  
　　利润分配-其他转入 Profit appropriation - other transfer in e\i}@]  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %{";RfSVX%  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^NOy:>  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ~1.~4~um  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund L~L]MC&  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >U')ICD~  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 3x~AaC.j  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends m_>~e}2'A  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve xT3l>9i  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends kZvh<NFh_  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8]0?mV8iOE  
　　期初未分配利润 Retained earnings, beginning of the year \G &q[8F\  
　　资本公积-股本溢价 Capital surplus - share premium 08E,U  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -;o`(3wZq  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ogKd}qTov  
　　资本公积-股权投资准备 Capital surplus - investment reserve G X>T~i\f8  
　　资本公积-拨款转入 Capital surplus - subsidiary qt#4i.Iu+  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2HJG p+H  
　　资本公积-其他 Capital surplus - others Jl^THoEL  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [$(/H
;  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qy~@cPT  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
gT4H? #UB  
　　盈余公积-储备基金 Surplus reserve - reserve fund Rk52K*Dc  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund s$;IR c5!6  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment }=^Al;W  
　　主营业务收入 Sales AZjj71UE  
　　主营业务成本 Cost of sales N&+DhKw  
　　主营业务税金及附加 Sales tax O\qY?)  
　　营业费用 Operating expenses vH9Gf  
　　管理费用 General and administrative expenses z6Jfu:_N!  
　　财务费用 Financial expenses (L6*#!Dt  
　　投资收益 Investment income Oe%jV,S|V  
　　其他业务收入 Other operating income Y=N; Bj  
　　营业外收入 Non-operating income H(Q|qckj  
　　补贴收入 Subsidy income SB`"%6  
　　其他业务支出 Other operating expenses ;Cqjg.wkB  
　　营业外支出 Non-operating expenses /Q[M2DN@  
　　所得税 Income tax Pxm~2PAm  
　　直接人工成本差异(direct labor variance) Dhe ]f#d  
　　直接材料成本差异(direct material variance) )Y+?)=~  
　　在产品计价(work-in-process costing) $C !Mk  
　　联产品成本计算(joint products costing) k/ ZuFTN  
　　生产成本汇总程序(accumulation process of procluction cost) 8q&*tpE  
　　制造费用差异(manufacturing expenses variance) = g)G!  
　　实际成本与估计成本(actual cost and estimated cost) mh8~w~/[  
　　工资费用分配(salary costs allocation) ewcgg  
　　成本曲线(cost curve) V2?&3Z)W  
　　农业生产成本(agriculture production cost) y:+s*x6Vg  
　　原始成本和重置成本(original cost and replacement cost) ~.wDb,*  
　　工程施工成本 :-kXZ
e  
　　直接成本与间接成本(direct cost and indirect cost) F DCHB~D  
　　可控成本(controllable cost) )\TI^%s  
　　制造费用分配(manufacturing expenses allocation) QWBQ0#L  
　　理论成本与应用成本(theory cost and practice cost) Qvd$fY**  
　　辅助生产成本分配(auxiliary production cost allocation) z ~BrKdS  
　　期间,费用 %L9A6%gr  
　　成本控制程序(procedure of cost control) /y"Y o  
　　成本记录(cost entry, cost recorder cost agenda) /RmHG H!  
　　成本计算分批法(job costing method) R?Or=W)i  
　　成本计算分步法 /8` S}g+  
　　直接人工成本差异(direct labor variance) -f-2!1&<3h  
　　成本控制方法(cost control method)