[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 ]R[j]E.  
　　股本 Share capital KGb:NQ=O6i  
　　已归还投资 Investment returned cB#5LXbCE  
　　利润分配-其他转入 Profit appropriation - other transfer in koDIxj'%X  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve xa#;<8 iV  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +.^BM/z^O  
　　利润分配-提取储备基金 Profit appropriation - reserve fund @=JOAo  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund C$?gt-tJ'  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0Cd)w4C  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit |8^53*f ?
 
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ahl-EVIr<  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve >tc#Ofgzd  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _wMxKM  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &$$KC?!w  
　　期初未分配利润 Retained earnings, beginning of the year ZLm?8g6-  
　　资本公积-股本溢价 Capital surplus - share premium ]S!:p>
R  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve E;m]RtvH  
　　资本公积-接受现金捐赠 Capital surplus - cash donation -Uj)6PzGu  
　　资本公积-股权投资准备 Capital surplus - investment reserve c"HB7  
　　资本公积-拨款转入 Capital surplus - subsidiary &h^E_]P  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation cW%QKdTQY0  
　　资本公积-其他 Capital surplus - others $>^DkrOd  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve } )DE  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve i2.g}pM.A  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve LF6PKS  
　　盈余公积-储备基金 Surplus reserve - reserve fund ^#-d^ )f;  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund A#NJ8_  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment EHI%QT  
　　主营业务收入 Sales WEy$SN+P  
　　主营业务成本 Cost of sales v *'anw&Z  
　　主营业务税金及附加 Sales tax Z[9) hGh  
　　营业费用 Operating expenses 0xE37Ld,  
　　管理费用 General and administrative expenses ].ZfT
rM]  
　　财务费用 Financial expenses @ ;T|`Y=7  
　　投资收益 Investment income :c75*h`  
　　其他业务收入 Other operating income 'k^d-Mh>h  
　　营业外收入 Non-operating income VZveNz@]r  
　　补贴收入 Subsidy income }-`N^  
　　其他业务支出 Other operating expenses `Xs3^FJt  
　　营业外支出 Non-operating expenses \vg(@)$q   
　　所得税 Income tax b$@vJ7V!  
　　直接人工成本差异(direct labor variance) jGm`Qg{<  
　　直接材料成本差异(direct material variance) 6gfn5G  
　　在产品计价(work-in-process costing) FR*CiaD1  
　　联产品成本计算(joint products costing) hSAdD!  
　　生产成本汇总程序(accumulation process of procluction cost) ~l {*XM  
　　制造费用差异(manufacturing expenses variance) 8M6 Xd]{%  
　　实际成本与估计成本(actual cost and estimated cost) (U_`
Q1Jo  
　　工资费用分配(salary costs allocation) 1`6kc9f.  
　　成本曲线(cost curve) |:7 ^  
　　农业生产成本(agriculture production cost) xE>jlr?  
　　原始成本和重置成本(original cost and replacement cost) ~,YxUn8@  
　　工程施工成本 J[|4`GT  
　　直接成本与间接成本(direct cost and indirect cost) y~ 2C2'7  
　　可控成本(controllable cost) ov3 FKMG?  
　　制造费用分配(manufacturing expenses allocation) yP<ngi^s=  
　　理论成本与应用成本(theory cost and practice cost) O$eNG$7  
　　辅助生产成本分配(auxiliary production cost allocation) a7Mn/ i.  
　　期间,费用 1`sLbPW  
　　成本控制程序(procedure of cost control)  lL\%eQ  
　　成本记录(cost entry, cost recorder cost agenda) -G'U\EXT  
　　成本计算分批法(job costing method) 4 H<.  
　　成本计算分步法 {UeS_O>(  
　　直接人工成本差异(direct labor variance) ,|}}Ml
 
　　成本控制方法(cost control method)