[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 (.54`[2+L  
　　股本 Share capital ITu5Y"x  
　　已归还投资 Investment returned %O_Ed {G4t  
　　利润分配-其他转入 Profit appropriation - other transfer in A/{0J\pA  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve d 1b
x5U  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ia}V8i  
　　利润分配-提取储备基金 Profit appropriation - reserve fund $+.!(Js"K  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund gw);b)&mx  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund nXnO]wXC  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit QnNddCiu=  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends KF4}cM=.5  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve p[M*<==4  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends V57tn6>b  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >,. x'{  
　　期初未分配利润 Retained earnings, beginning of the year >rb8A6  
　　资本公积-股本溢价 Capital surplus - share premium wX*F'r"z  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve WGrG#Kw[
 
　　资本公积-接受现金捐赠 Capital surplus - cash donation v&i,}p^M5  
　　资本公积-股权投资准备 Capital surplus - investment reserve m6=Jp<  
　　资本公积-拨款转入 Capital surplus - subsidiary !K$qh{n  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation H]/!J]  
　　资本公积-其他 Capital surplus - others =/jCDY  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )dgooq  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve El)Wj
cmH  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 17{$D,P  
　　盈余公积-储备基金 Surplus reserve - reserve fund d;9F2,k$w  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund gr y]!4Hy  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment urK[v  
　　主营业务收入 Sales 7-Yn8Gq  
　　主营业务成本 Cost of sales 9!06R-
h  
　　主营业务税金及附加 Sales tax hB)TH'R{:  
　　营业费用 Operating expenses R8<'m
 
　　管理费用 General and administrative expenses o1(?j}:c|  
　　财务费用 Financial expenses 4]$$ar)  
　　投资收益 Investment income pl.K*9+  
　　其他业务收入 Other operating income wkwsBi  
　　营业外收入 Non-operating income BCtm05  
　　补贴收入 Subsidy income dW8M^A&  
　　其他业务支出 Other operating expenses @s2<y@  
　　营业外支出 Non-operating expenses UF ]g6u  
　　所得税 Income tax S=bdue  
　　直接人工成本差异(direct labor variance) $rG~0  
　　直接材料成本差异(direct material variance) IT\lkF2  
　　在产品计价(work-in-process costing) U1wsCH3+n  
　　联产品成本计算(joint products costing) )+ss)LEC  
　　生产成本汇总程序(accumulation process of procluction cost) :UgCP ~Y  
　　制造费用差异(manufacturing expenses variance) c/q -WEKL  
　　实际成本与估计成本(actual cost and estimated cost) ?Q X S?  
　　工资费用分配(salary costs allocation) (?7=$z!h  
　　成本曲线(cost curve)
^5yFb=2  
　　农业生产成本(agriculture production cost) BCK0fk~  
　　原始成本和重置成本(original cost and replacement cost) A!&hjV`  
　　工程施工成本 -Ob 89Z?2A  
　　直接成本与间接成本(direct cost and indirect cost) Mmu>&C\  
　　可控成本(controllable cost) N$i|[>`j  
　　制造费用分配(manufacturing expenses allocation) 7sci&!.2`  
　　理论成本与应用成本(theory cost and practice cost) ~20O&2  
　　辅助生产成本分配(auxiliary production cost allocation) a8Q=_4 l  
　　期间,费用 CI };$4W~  
　　成本控制程序(procedure of cost control) \:/: S"-  
　　成本记录(cost entry, cost recorder cost agenda) tL!R^Tf  
　　成本计算分批法(job costing method) jml 4YaGZ  
　　成本计算分步法 {IlX@qWr  
　　直接人工成本差异(direct labor variance) qd7 86~  
　　成本控制方法(cost control method)