[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 5*90t{#  
　　股本 Share capital qkC{IBN92  
　　已归还投资 Investment returned auY?Cj'"fs  
　　利润分配-其他转入 Profit appropriation - other transfer in =W" T=p*j  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *
Csxf[O  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve KMl3`+i  
　　利润分配-提取储备基金 Profit appropriation - reserve fund :zO ;E+s  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \]S)PDqR  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund dg+"G|nr  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 3(*vZ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends r9D 68*H  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 0dD.xuo r  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends @|OGxQo
C  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares K>\v<!%a  
　　期初未分配利润 Retained earnings, beginning of the year j!0-3Y Kv  
　　资本公积-股本溢价 Capital surplus - share premium $t5>1G1j7  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ox";%|PP1  
　　资本公积-接受现金捐赠 Capital surplus - cash donation W55kR.X6M  
　　资本公积-股权投资准备 Capital surplus - investment reserve 5~#oQ&  
　　资本公积-拨款转入 Capital surplus - subsidiary \t&8J+%  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation }<'ki ;  
　　资本公积-其他 Capital surplus - others lX50JJwk  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve c% ?@3d  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *N6sxFs  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9c0
  
　　盈余公积-储备基金 Surplus reserve - reserve fund lm+s5}*%o  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 4JH^R^O<n  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment u:wf:^  
　　主营业务收入 Sales IRv/[|"L  
　　主营业务成本 Cost of sales 7kMO);pO
  
　　主营业务税金及附加 Sales tax V-63   
　　营业费用 Operating expenses (&_~eYZU  
　　管理费用 General and administrative expenses ]2@lyG#<<  
　　财务费用 Financial expenses #??[;xjs!  
　　投资收益 Investment income .i#'IS0c  
　　其他业务收入 Other operating income UZ:z|a3  
　　营业外收入 Non-operating income 01]W@\(  
　　补贴收入 Subsidy income 8ddBQfCY  
　　其他业务支出 Other operating expenses }p8iq  
　　营业外支出 Non-operating expenses ;1r|Bx
<5  
　　所得税 Income tax z\WyL;  
　　直接人工成本差异(direct labor variance) {t]8#[lo  
　　直接材料成本差异(direct material variance) ?+{_x^  
　　在产品计价(work-in-process costing) c;#gvE  
　　联产品成本计算(joint products costing) Tj6Czq=*%T  
　　生产成本汇总程序(accumulation process of procluction cost) {817Svp@  
　　制造费用差异(manufacturing expenses variance) `C^0YGO%  
　　实际成本与估计成本(actual cost and estimated cost) C_h$$G{S(  
　　工资费用分配(salary costs allocation) ;j<#VS-]  
　　成本曲线(cost curve) <J}J YT  
　　农业生产成本(agriculture production cost) xxC2 h
3  
　　原始成本和重置成本(original cost and replacement cost) "5\6`\/
 
　　工程施工成本 D|vck1C5,  
　　直接成本与间接成本(direct cost and indirect cost) h=kC3ot\  
　　可控成本(controllable cost) |h.@Xy  
　　制造费用分配(manufacturing expenses allocation) t7e7q"+/  
　　理论成本与应用成本(theory cost and practice cost) 6r h#ATep  
　　辅助生产成本分配(auxiliary production cost allocation) WZviC_
 
　　期间,费用 'PTQ S,E  
　　成本控制程序(procedure of cost control) |2jA4C2L}  
　　成本记录(cost entry, cost recorder cost agenda) !bn=b>+  
　　成本计算分批法(job costing method) Jgq#m~M6  
　　成本计算分步法 JEeXoGKd  
　　直接人工成本差异(direct labor variance) +Je%8jH  
　　成本控制方法(cost control method)