[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
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　　股本 Share capital Dhef|E<  
　　已归还投资 Investment returned VaQ}XM  
　　利润分配-其他转入 Profit appropriation - other transfer in ;| \Ojuf  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;Vp&f%u+v  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve }r,k*I'K  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 56TUh_  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund n'M}6XUw  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund snj+-'4T  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit CrqWlO  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends u_:" u  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @8/-^Rh*  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends eRv3ZHH  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares O"Xjv`j:  
　　期初未分配利润 Retained earnings, beginning of the year B&.XGo)  
　　资本公积-股本溢价 Capital surplus - share premium 8.9S91]=  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
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　　资本公积-接受现金捐赠 Capital surplus - cash donation V$:v~*Y9  
　　资本公积-股权投资准备 Capital surplus - investment reserve Qz/=+A/4  
　　资本公积-拨款转入 Capital surplus - subsidiary \ u5%+GA-:  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation N2~DxVJ5cT  
　　资本公积-其他 Capital surplus - others x>Q#Bvy  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ~G"6^C:x  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;itz`9T  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve #]:nQ(  
　　盈余公积-储备基金 Surplus reserve - reserve fund d_]MqH>R\  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund BJ{mX>I(  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment u1>|
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　　主营业务收入 Sales m\jp$  
　　主营业务成本 Cost of sales 5?2PUE,a  
　　主营业务税金及附加 Sales tax %X#Wc:b  
　　营业费用 Operating expenses wcV~z:&^5  
　　管理费用 General and administrative expenses 1[B?nk  
　　财务费用 Financial expenses nk6xavQji  
　　投资收益 Investment income [qid4S~r,&  
　　其他业务收入 Other operating income A\z[/3& RK  
　　营业外收入 Non-operating income uW MAXGL  
　　补贴收入 Subsidy income >gVR5 o  
　　其他业务支出 Other operating expenses \mv7"TM  
　　营业外支出 Non-operating expenses >B~p[wh0  
　　所得税 Income tax *=r,V  
　　直接人工成本差异(direct labor variance) xT=|Uc0  
　　直接材料成本差异(direct material variance) .!=g   
　　在产品计价(work-in-process costing) 4pA(.<#A  
　　联产品成本计算(joint products costing) t|%iW%m4  
　　生产成本汇总程序(accumulation process of procluction cost) Q*U$i#,  
　　制造费用差异(manufacturing expenses variance) b]*9![_  
　　实际成本与估计成本(actual cost and estimated cost) ~W`upx)j  
　　工资费用分配(salary costs allocation) c t,p?[Q  
　　成本曲线(cost curve) BU])@~$  
　　农业生产成本(agriculture production cost) qY0GeE>N  
　　原始成本和重置成本(original cost and replacement cost) L! Q&?xP  
　　工程施工成本 Af*^u|#  
　　直接成本与间接成本(direct cost and indirect cost) #PtV=Ee1  
　　可控成本(controllable cost) Yo:>m*31  
　　制造费用分配(manufacturing expenses allocation) Vh
'H5v^  
　　理论成本与应用成本(theory cost and practice cost) WXXLD:gxI  
　　辅助生产成本分配(auxiliary production cost allocation) \.Q"fd?a_D  
　　期间,费用 i mJ{wF  
　　成本控制程序(procedure of cost control) w9z((\5  
　　成本记录(cost entry, cost recorder cost agenda) kS+*
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　　成本计算分批法(job costing method) &HW%0lTs%  
　　成本计算分步法 I_eYTy-a`1  
　　直接人工成本差异(direct labor variance) PsLuyGR.<  
　　成本控制方法(cost control method)