[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 ,#G>&  
　　股本 Share capital b2;+a(  
　　已归还投资 Investment returned >t2E034_  
　　利润分配-其他转入 Profit appropriation - other transfer in sjOyg!e  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve fFD:E} >5  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve D[.; H)V  
　　利润分配-提取储备基金 Profit appropriation - reserve fund e%VJ:Dj  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund l"%|VWZ{iq  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ns_5
|*'  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 8D[8(5  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends G_EU/p<Q  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve d4c-(ZRl  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 8>.l4:`  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares bSmF"H0cP  
　　期初未分配利润 Retained earnings, beginning of the year  V"n0"\k,  
　　资本公积-股本溢价 Capital surplus - share premium ajIgL<x  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve VO ^[7Y  
　　资本公积-接受现金捐赠 Capital surplus - cash donation @NMFurm  
　　资本公积-股权投资准备 Capital surplus - investment reserve [;M31b3  
　　资本公积-拨款转入 Capital surplus - subsidiary k|W=kt$P  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Sbub|  
　　资本公积-其他 Capital surplus - others #~um F%#  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ?qr-t+  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 55xv+|k  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %V-\|cw   
　　盈余公积-储备基金 Surplus reserve - reserve fund eCB(!Y|  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund

%=x|.e@J  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Ojj:YLlY>  
　　主营业务收入 Sales n*-t =DF  
　　主营业务成本 Cost of sales X%W_cb2  
　　主营业务税金及附加 Sales tax qM F'
&  
　　营业费用 Operating expenses "&/:"~r  
　　管理费用 General and administrative expenses [.DSY[!8U  
　　财务费用 Financial expenses BcaMeb-Z  
　　投资收益 Investment income }IvJIr  
　　其他业务收入 Other operating income CC1\0$ /  
　　营业外收入 Non-operating income *OU>s;"$  
　　补贴收入 Subsidy income LO@.aJpp  
　　其他业务支出 Other operating expenses Q!/<=95E  
　　营业外支出 Non-operating expenses %&KJtKe  
　　所得税 Income tax ? lC. Pq  
　　直接人工成本差异(direct labor variance) c;_GZ}8  
　　直接材料成本差异(direct material variance) |K?fVL  
　　在产品计价(work-in-process costing) GSg|Gz""J0  
　　联产品成本计算(joint products costing) 6U;pYWht  
　　生产成本汇总程序(accumulation process of procluction cost) (g,lDU[=  
　　制造费用差异(manufacturing expenses variance) f!;i$Oif  
　　实际成本与估计成本(actual cost and estimated cost) YK*2
 
　　工资费用分配(salary costs allocation) fLK*rK^{"  
　　成本曲线(cost curve) \3dMA_5  
　　农业生产成本(agriculture production cost) LLv~yS O  
　　原始成本和重置成本(original cost and replacement cost) J 2%^%5&0  
　　工程施工成本 lJ@2N$w  
　　直接成本与间接成本(direct cost and indirect cost) QC0^G,9.  
　　可控成本(controllable cost) 3#R~>c2  
　　制造费用分配(manufacturing expenses allocation) }h< \qvCcU  
　　理论成本与应用成本(theory cost and practice cost) lbrob' '+  
　　辅助生产成本分配(auxiliary production cost allocation) DQW^;Ls  
　　期间,费用 :T3I"  
　　成本控制程序(procedure of cost control) \&]M \  
　　成本记录(cost entry, cost recorder cost agenda) ~k+"!'1  
　　成本计算分批法(job costing method) 1 GUF,A+_O  
　　成本计算分步法 GL&ri!,  
　　直接人工成本差异(direct labor variance) ~/1kCZB  
　　成本控制方法(cost control method)