[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 #\b ;2>  
　　股本 Share capital <Zr FOb  
　　已归还投资 Investment returned nYov>x]  
　　利润分配-其他转入 Profit appropriation - other transfer in ``-k{C#F  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve G.ud1,S#  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^gm>!-Gx  
　　利润分配-提取储备基金 Profit appropriation - reserve fund xKW"X   
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund b? k4InXh  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund S8*>kM '  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit + zDc  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ygx,t|?7  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve }N|\   
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 56ZrC
r  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ; C_ >  
　　期初未分配利润 Retained earnings, beginning of the year *tG11gR,&  
　　资本公积-股本溢价 Capital surplus - share premium Q [:<S/w  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve L1MrrC  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Vi,Y@+4  
　　资本公积-股权投资准备 Capital surplus - investment reserve $nFAu}%C  
　　资本公积-拨款转入 Capital surplus - subsidiary #11RLvDQd  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation bFn(w:1Q  
　　资本公积-其他 Capital surplus - others ;@!;1KDy  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve S>EDL  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 86{ZFtv  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "3ug}k  
　　盈余公积-储备基金 Surplus reserve - reserve fund /#IH-2N  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund paYz[Xq  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment !OQuEJR  
　　主营业务收入 Sales OequU'j  
　　主营业务成本 Cost of sales qz lER  
　　主营业务税金及附加 Sales tax dgY5ccP  
　　营业费用 Operating expenses =SL^>HS.fo  
　　管理费用 General and administrative expenses ?
1$\pq^  
　　财务费用 Financial expenses 7?"9J`*  
　　投资收益 Investment income z"3H{A  
　　其他业务收入 Other operating income W+
/2c4$F3  
　　营业外收入 Non-operating income (k#t}B[  
　　补贴收入 Subsidy income DCK_F8  
　　其他业务支出 Other operating expenses @|'Z@>!/pV  
　　营业外支出 Non-operating expenses wK
LN:aRF2  
　　所得税 Income tax qu!<lW~c  
　　直接人工成本差异(direct labor variance)
d1lH[r!Z  
　　直接材料成本差异(direct material variance) gQ,4xTX  
　　在产品计价(work-in-process costing) [[$Mh_MD  
　　联产品成本计算(joint products costing) 'yeh7oR  
　　生产成本汇总程序(accumulation process of procluction cost) sOC| B  
　　制造费用差异(manufacturing expenses variance) _]_LF[  
　　实际成本与估计成本(actual cost and estimated cost) `{WCrw6)  
　　工资费用分配(salary costs allocation) d>~`j8,B  
　　成本曲线(cost curve) T#/11M$uQ  
　　农业生产成本(agriculture production cost) uAQg"j
 
　　原始成本和重置成本(original cost and replacement cost) ZgK@Fl*k  
　　工程施工成本 xT/9kM&}L  
　　直接成本与间接成本(direct cost and indirect cost) ]Qc: Zy3  
　　可控成本(controllable cost) r=|vad$  
　　制造费用分配(manufacturing expenses allocation) ]ci RiMkT(  
　　理论成本与应用成本(theory cost and practice cost) Jb6&  
　　辅助生产成本分配(auxiliary production cost allocation) <@%ma2  
　　期间,费用 Up u%.[7  
　　成本控制程序(procedure of cost control) lvG3<ls0K$  
　　成本记录(cost entry, cost recorder cost agenda) 2t.fD@  
　　成本计算分批法(job costing method) s7AI:Zv  
　　成本计算分步法 .GtINh
z*  
　　直接人工成本差异(direct labor variance) 8db6(Q~P  
　　成本控制方法(cost control method)