[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 Td hTQ  
　　股本 Share capital ,T|x)"uA`  
　　已归还投资 Investment returned %tmp  
　　利润分配-其他转入 Profit appropriation - other transfer in zN!j%T.e  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve V%NeZ1{ e  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve H}ZQ?uK;  
　　利润分配-提取储备基金 Profit appropriation - reserve fund |PP.<ce\-  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund a#[-*ou`  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ] fwZAU  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit `1+F, &e  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends
Vh
Eka#  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
`A)"%~
  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~h)&&'a  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2SG$LIV 9Y  
　　期初未分配利润 Retained earnings, beginning of the year 7L3ik;>  
　　资本公积-股本溢价 Capital surplus - share premium Y; ).+si  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve F9flSeN  
　　资本公积-接受现金捐赠 Capital surplus - cash donation
C6 "  
　　资本公积-股权投资准备 Capital surplus - investment reserve {5j66QFoo  
　　资本公积-拨款转入 Capital surplus - subsidiary :50b8  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation v }\,o%t^  
　　资本公积-其他 Capital surplus - others [[+ pMI  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve A''pS  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,[!LCXp  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve rwf^,r"r  
　　盈余公积-储备基金 Surplus reserve - reserve fund t ^SzqB  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~Z)/RT/  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment szmmu*F,U:  
　　主营业务收入 Sales M(Zc^P}N  
　　主营业务成本 Cost of sales {38bv.3'  
　　主营业务税金及附加 Sales tax S\#17.=  
　　营业费用 Operating expenses 'LSz f/w  
　　管理费用 General and administrative expenses pA}S5x  
　　财务费用 Financial expenses ~E5z"o6$  
　　投资收益 Investment income hdma=KqZ(  
　　其他业务收入 Other operating income (u1m]WYL  
　　营业外收入 Non-operating income 3n;K!L%zMT  
　　补贴收入 Subsidy income bPbb\|u0d  
　　其他业务支出 Other operating expenses 1iBP,:>*  
　　营业外支出 Non-operating expenses "Cz<d w]D  
　　所得税 Income tax B.dT)@Lx0  
　　直接人工成本差异(direct labor variance) W!L+(!&H  
　　直接材料成本差异(direct material variance) tJ0NPI56yP  
　　在产品计价(work-in-process costing) ,5Vt]#F5@  
　　联产品成本计算(joint products costing) gl%`qf6:O  
　　生产成本汇总程序(accumulation process of procluction cost) s^8u&y)3  
　　制造费用差异(manufacturing expenses variance) j2 %^qL  
　　实际成本与估计成本(actual cost and estimated cost) [g|Y7.j8  
　　工资费用分配(salary costs allocation) <wd]D@l7r  
　　成本曲线(cost curve) 3'`dFY,  
　　农业生产成本(agriculture production cost) 9 ;i\g=  
　　原始成本和重置成本(original cost and replacement cost) |CFRJN-J"  
　　工程施工成本 T^.Cc--c  
　　直接成本与间接成本(direct cost and indirect cost) =/0=$\Ws  
　　可控成本(controllable cost) b;cMl'  
　　制造费用分配(manufacturing expenses allocation) X6e/g{S)  
　　理论成本与应用成本(theory cost and practice cost) 4Y\wnwI  
　　辅助生产成本分配(auxiliary production cost allocation) cmwPu
K$  
　　期间,费用 ~ 5 "JzT  
　　成本控制程序(procedure of cost control) 4,p;Km&  
　　成本记录(cost entry, cost recorder cost agenda) *# {z3{+  
　　成本计算分批法(job costing method) jNDx,7F-  
　　成本计算分步法 "t k-w{>  
　　直接人工成本差异(direct labor variance) =n(3o$r(  
　　成本控制方法(cost control method)