[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 <CYd+! (  
　　股本 Share capital o/$}  
　　已归还投资 Investment returned nA-. mWD_C  
　　利润分配-其他转入 Profit appropriation - other transfer in SO|NaqWa  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (>UZ<2GPL  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve E"\<s3  
　　利润分配-提取储备基金 Profit appropriation - reserve fund DkY4MH?  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund N=T<_`$5  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund p*R;hU  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit lk^Ol&6  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends |C;=-|  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 25nt14Y0u  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends jiV< +T?  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~drS} V  
　　期初未分配利润 Retained earnings, beginning of the year n71r_S*  
　　资本公积-股本溢价 Capital surplus - share premium V%7WUq  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ~9,,~d b  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 6"LcJ%o  
　　资本公积-股权投资准备 Capital surplus - investment reserve -j#2}[J7  
　　资本公积-拨款转入 Capital surplus - subsidiary 1y4|{7bb  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation iTBx\u%{  
　　资本公积-其他 Capital surplus - others T6y\|  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve '%s.^kn  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ExY]Sdx  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve GfxZ'VIn  
　　盈余公积-储备基金 Surplus reserve - reserve fund $-OA'QwB]  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund <.x{|p  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment !1jBC.G1  
　　主营业务收入 Sales |sJ[0z  
　　主营业务成本 Cost of sales vjbASFF0=  
　　主营业务税金及附加 Sales tax ,8S/t+H  
　　营业费用 Operating expenses .KB^3pOpx  
　　管理费用 General and administrative expenses [N -Di"  
　　财务费用 Financial expenses }Sm(]y  
　　投资收益 Investment income lK?uXr7^  
　　其他业务收入 Other operating income dc+>m,3$  
　　营业外收入 Non-operating income !fV+z%:  
　　补贴收入 Subsidy income &&5a
M  
　　其他业务支出 Other operating expenses m4[;(1  
　　营业外支出 Non-operating expenses OZb-:!m*  
　　所得税 Income tax .wEd"A&j  
　　直接人工成本差异(direct labor variance) uanhr)Ys  
　　直接材料成本差异(direct material variance)
I13y6= d  
　　在产品计价(work-in-process costing) =m]v8`g  
　　联产品成本计算(joint products costing) }kw#7m54  
　　生产成本汇总程序(accumulation process of procluction cost) lZd(emH@  
　　制造费用差异(manufacturing expenses variance) .Yamc
#A-  
　　实际成本与估计成本(actual cost and estimated cost) bWjc'P6rx  
　　工资费用分配(salary costs allocation) Q
GMV}y  
　　成本曲线(cost curve) euK5pA>L  
　　农业生产成本(agriculture production cost) oM
X  
　　原始成本和重置成本(original cost and replacement cost) 8 `v-<J  
　　工程施工成本 h/QXPdV  
　　直接成本与间接成本(direct cost and indirect cost) !4ocZmj\  
　　可控成本(controllable cost) ]}>2D,;  
　　制造费用分配(manufacturing expenses allocation) HDz5&7* .  
　　理论成本与应用成本(theory cost and practice cost) {X!r8i  
　　辅助生产成本分配(auxiliary production cost allocation) S pIv#?  
　　期间,费用 [ $ubNk;!z  
　　成本控制程序(procedure of cost control) #>a\>iKQ2q  
　　成本记录(cost entry, cost recorder cost agenda) bt@< ut\  
　　成本计算分批法(job costing method) ")1:F>  
　　成本计算分步法 juP7P[d$qW  
　　直接人工成本差异(direct labor variance) rP'me2 B  
　　成本控制方法(cost control method)