[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 E#cW3\)  
　　股本 Share capital G0u3 *.  
　　已归还投资 Investment returned *`(/wE2v]  
　　利润分配-其他转入 Profit appropriation - other transfer in 0xNlO9b/  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve C6"bGA  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]0g%)fuMf  
　　利润分配-提取储备基金 Profit appropriation - reserve fund /
nX+*L}d/  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /
p&)bL  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund C}~/(;1V=  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit e1
k\:]6  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends cv'Fc  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve f%1Dn}6  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends c=-2c&=&  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares uy,ySBY  
　　期初未分配利润 Retained earnings, beginning of the year qZ39TTQ*p  
　　资本公积-股本溢价 Capital surplus - share premium H$ sNp\[{  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,Cj8{s&;
 
　　资本公积-接受现金捐赠 Capital surplus - cash donation #=MQE  
　　资本公积-股权投资准备 Capital surplus - investment reserve `Al[gG?/!  
　　资本公积-拨款转入 Capital surplus - subsidiary r7I,%}k  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Gn ]%'lrg'  
　　资本公积-其他 Capital surplus - others SwDUg
}M~  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;[_w&"[6a  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \sy;ca)[6g  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve GW(-'V/  
　　盈余公积-储备基金 Surplus reserve - reserve fund }UzO_&Z#6  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund x%;Q /7&$  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ~'4:{xH  
　　主营业务收入 Sales $j~oB:3n7  
　　主营业务成本 Cost of sales J{Z-4y  
　　主营业务税金及附加 Sales tax N1V qK  
　　营业费用 Operating expenses ;5*)kX  
　　管理费用 General and administrative expenses
J6!t"eB+  
　　财务费用 Financial expenses OGy/8B2c  
　　投资收益 Investment income F7(~v2|  
　　其他业务收入 Other operating income '(/ZJ88JP  
　　营业外收入 Non-operating income =](c7HEQf  
　　补贴收入 Subsidy income KAg<s}gQJ  
　　其他业务支出 Other operating expenses 9iQcK&D 2  
　　营业外支出 Non-operating expenses VesO/xG<  
　　所得税 Income tax }G8RJxy  
　　直接人工成本差异(direct labor variance) zr0_SCh;2  
　　直接材料成本差异(direct material variance) ,x+_/kqx  
　　在产品计价(work-in-process costing) @"~Mglgw  
　　联产品成本计算(joint products costing) HA{-XPAWZ  
　　生产成本汇总程序(accumulation process of procluction cost) NLJD}{8Ot  
　　制造费用差异(manufacturing expenses variance) {PM)D [$i  
　　实际成本与估计成本(actual cost and estimated cost) lPS
A  
　　工资费用分配(salary costs allocation) cLQvzd:h=  
　　成本曲线(cost curve) k3m|I*_\L  
　　农业生产成本(agriculture production cost) z]k =sk   
　　原始成本和重置成本(original cost and replacement cost)
Sa&~\!0t  
　　工程施工成本 6'Sc=;;:  
　　直接成本与间接成本(direct cost and indirect cost) 's{-1aW  
　　可控成本(controllable cost) K/~+bq#+  
　　制造费用分配(manufacturing expenses allocation) pGi "*oZD  
　　理论成本与应用成本(theory cost and practice cost) }9=\#Le~\  
　　辅助生产成本分配(auxiliary production cost allocation) kWfNgu$xK  
　　期间,费用 %*.;3;m  
　　成本控制程序(procedure of cost control) blZiz2F  
　　成本记录(cost entry, cost recorder cost agenda) 4/{Io &|  
　　成本计算分批法(job costing method) dXh@E7
 
　　成本计算分步法 XM/P2=;  
　　直接人工成本差异(direct labor variance) 5eC5oX>  
　　成本控制方法(cost control method)