[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 d9:I.SA)E  
　　股本 Share capital |.$B,cEd  
　　已归还投资 Investment returned 5X)QW5A  
　　利润分配-其他转入 Profit appropriation - other transfer in l+F29_o#  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *sU,wa
X  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Kt*
fQ `9  
　　利润分配-提取储备基金 Profit appropriation - reserve fund :?zq!  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund J{dO0!7y  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ]sb?lAxh{  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Nmz5:Rq  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends S?JCi=  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve S1^/W-yoc~  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #rX^)2  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares w/o^OjwQ  
　　期初未分配利润 Retained earnings, beginning of the year #)7`}7N  
　　资本公积-股本溢价 Capital surplus - share premium {AD-p!6G  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 2[`n<R\  
　　资本公积-接受现金捐赠 Capital surplus - cash donation }||p#R@?  
　　资本公积-股权投资准备 Capital surplus - investment reserve i4D]>  
　　资本公积-拨款转入 Capital surplus - subsidiary {U_ ,y(V  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,dQ*0XO!  
　　资本公积-其他 Capital surplus - others ,H"}Rw
 
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ##Pzc~xSn  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve I\6C0x  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve '+/mt_re=  
　　盈余公积-储备基金 Surplus reserve - reserve fund )yb~ k
be  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund _0rt.NRD  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment /} Pd O  
　　主营业务收入 Sales J[6/dM  
　　主营业务成本 Cost of sales 
4'#=_J  
　　主营业务税金及附加 Sales tax a. D cmy{  
　　营业费用 Operating expenses /]z#V'  
　　管理费用 General and administrative expenses 9)vU/fJ|  
　　财务费用 Financial expenses 6Zn[l,\  
　　投资收益 Investment income mv:@D  
　　其他业务收入 Other operating income VdM Ksx`r  
　　营业外收入 Non-operating income bS8$[7OhX  
　　补贴收入 Subsidy income yOl
VS@7  
　　其他业务支出 Other operating expenses *(yw6(9%  
　　营业外支出 Non-operating expenses [DjlkA/Zg  
　　所得税 Income tax A}9^,C$#  
　　直接人工成本差异(direct labor variance) jbS@6 *_  
　　直接材料成本差异(direct material variance) >x6\A7  
　　在产品计价(work-in-process costing) :!Q(v(
M  
　　联产品成本计算(joint products costing) kYkA^Aq  
　　生产成本汇总程序(accumulation process of procluction cost) N<<wg{QO  
　　制造费用差异(manufacturing expenses variance) <`SA>P  
　　实际成本与估计成本(actual cost and estimated cost) 1VFCK&  
　　工资费用分配(salary costs allocation) 4uO88[=  
　　成本曲线(cost curve) !1R?3rVQS  
　　农业生产成本(agriculture production cost) /7Sg/d%c  
　　原始成本和重置成本(original cost and replacement cost) I/St
=-;  
　　工程施工成本 X1B)(|7$  
　　直接成本与间接成本(direct cost and indirect cost) 5Xxdm-0  
　　可控成本(controllable cost) ?E!M%c@,  
　　制造费用分配(manufacturing expenses allocation) o<48'>[  
　　理论成本与应用成本(theory cost and practice cost) .{t5_,P  
　　辅助生产成本分配(auxiliary production cost allocation) nt>3i! l  
　　期间,费用 b)Nd}6}<?  
　　成本控制程序(procedure of cost control) YR\(*LJL  
　　成本记录(cost entry, cost recorder cost agenda) 8u)>o* :  
　　成本计算分批法(job costing method) q/*veL  
　　成本计算分步法 k}g4?  
　　直接人工成本差异(direct labor variance) z[[qrR  
　　成本控制方法(cost control method)