[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 b?] S&)"9  
　　股本 Share capital h2|vB+W-  
　　已归还投资 Investment returned s$>m0^  
　　利润分配-其他转入 Profit appropriation - other transfer in 9Ir~X|}\iL  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve mXU?+G0  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \kV7NA  
　　利润分配-提取储备基金 Profit appropriation - reserve fund B N*,!fx  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund I EoR7:  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund qa$[L@h>  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit vg:J #M:  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends O&gwr  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve !| <f%UO  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends GQ-e$D@SfB  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares J;=aIiN]R  
　　期初未分配利润 Retained earnings, beginning of the year (2S!
$w%  
　　资本公积-股本溢价 Capital surplus - share premium xeYySM=  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve B`Or#G3ph  
　　资本公积-接受现金捐赠 Capital surplus - cash donation y>7VxX0xi  
　　资本公积-股权投资准备 Capital surplus - investment reserve t66f 7AR  
　　资本公积-拨款转入 Capital surplus - subsidiary h`EH~W0:z  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 9(^X2L&Z  
　　资本公积-其他 Capital surplus - others 0J:U\ S  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve D;^ZWz0  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve @0UwI
%.  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1Fvv/Tj  
　　盈余公积-储备基金 Surplus reserve - reserve fund >b4YbLkI#  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund KSgQ:_u4}  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment j |'#5H`  
　　主营业务收入 Sales 7o965h  
　　主营业务成本 Cost of sales R5NRCI  
　　主营业务税金及附加 Sales tax `z$uw  
　　营业费用 Operating expenses LTYuxZ  
　　管理费用 General and administrative expenses +
%e%UF@  
　　财务费用 Financial expenses /md Q(Dm  
　　投资收益 Investment income .}$`+h8WT  
　　其他业务收入 Other operating income XgiI6-B
~  
　　营业外收入 Non-operating income dWW-tHv#  
　　补贴收入 Subsidy income ^b"
x|8  
　　其他业务支出 Other operating expenses {m+S{dWp  
　　营业外支出 Non-operating expenses lrmt)BLoh  
　　所得税 Income tax []=FZ`4  
　　直接人工成本差异(direct labor variance) =0s`4Y"+  
　　直接材料成本差异(direct material variance) 6"7:44O;G  
　　在产品计价(work-in-process costing) 5&n988gC8  
　　联产品成本计算(joint products costing) AF*ni~  
　　生产成本汇总程序(accumulation process of procluction cost) ,NaV ["9$  
　　制造费用差异(manufacturing expenses variance) h=v[i!U-eY  
　　实际成本与估计成本(actual cost and estimated cost) Sr ztTfY  
　　工资费用分配(salary costs allocation) x;ERRK  
　　成本曲线(cost curve) 2\nB
qCxR  
　　农业生产成本(agriculture production cost) =#.8$oa^  
　　原始成本和重置成本(original cost and replacement cost) K'iS#i7  
　　工程施工成本 kH>vD =q>  
　　直接成本与间接成本(direct cost and indirect cost) c6?c>*z  
　　可控成本(controllable cost) (sV]UGrZ  
　　制造费用分配(manufacturing expenses allocation) r|\5'ZMx  
　　理论成本与应用成本(theory cost and practice cost) q(Z
B.  
　　辅助生产成本分配(auxiliary production cost allocation) [Q7->Wo|S:  
　　期间,费用 R<y Nv  
　　成本控制程序(procedure of cost control) dr,B\.|jC  
　　成本记录(cost entry, cost recorder cost agenda) fXF=F,!t  
　　成本计算分批法(job costing method) jlRl2 #"  
　　成本计算分步法 uGuc._}=  
　　直接人工成本差异(direct labor variance) Z9J =vzsHE  
　　成本控制方法(cost control method)