[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:7mpSnEQ  
　　股本 Share capital q\H[am  
　　已归还投资 Investment returned NY?;erX  
　　利润分配-其他转入 Profit appropriation - other transfer in epg
PT'^  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 3j3N!T9  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -(K9s!C!.  
　　利润分配-提取储备基金 Profit appropriation - reserve fund =~p>`nV  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9(":,M(/o  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Ks}Xgc\  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit " LJq%E  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends q{+_ <2U|  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve U!Ek'  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |*`Z*6n  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z(!00^  
　　期初未分配利润 Retained earnings, beginning of the year `O'`eY1f  
　　资本公积-股本溢价 Capital surplus - share premium ~Ch+5A;
 
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve fxT-j s#S  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 4 {9B9={  
　　资本公积-股权投资准备 Capital surplus - investment reserve ~H!S,"n^,P  
　　资本公积-拨款转入 Capital surplus - subsidiary \rPbK+G.  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ur$l Z0   
　　资本公积-其他 Capital surplus - others $v Z$'(  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve O`vTnrY  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )aX,%yK  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve j!3 Gz  
　　盈余公积-储备基金 Surplus reserve - reserve fund ]n-:Yv5 W  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund tY <Z'xA?  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment t:fFU
1x  
　　主营业务收入 Sales U)3DQ6T99  
　　主营业务成本 Cost of sales cYqfsd# B  
　　主营业务税金及附加 Sales tax H8"@iE,  
　　营业费用 Operating expenses W2.qhY5  
　　管理费用 General and administrative expenses <\;#jF%V  
　　财务费用 Financial expenses ]Zmj4vK J  
　　投资收益 Investment income ]7e =fM9V;  
　　其他业务收入 Other operating income uIZWO.OdU  
　　营业外收入 Non-operating income q/n,,!  
　　补贴收入 Subsidy income GQ |Mr{.;  
　　其他业务支出 Other operating expenses "Y\_ TtY  
　　营业外支出 Non-operating expenses HF(KN{0.B  
　　所得税 Income tax )&!&AlLn  
　　直接人工成本差异(direct labor variance) ."FuwKSJCo  
　　直接材料成本差异(direct material variance) HbW0wuI  
　　在产品计价(work-in-process costing) __.+s32SS$  
　　联产品成本计算(joint products costing) ) Yd?m0m*  
　　生产成本汇总程序(accumulation process of procluction cost) o^ XtU5SVq  
　　制造费用差异(manufacturing expenses variance) NQ6sGL  
　　实际成本与估计成本(actual cost and estimated cost) ^_m9KA  
　　工资费用分配(salary costs allocation) ,TFIG^Dvq  
　　成本曲线(cost curve) O?|gp<
=d  
　　农业生产成本(agriculture production cost) &?(?vDFfZ  
　　原始成本和重置成本(original cost and replacement cost) KVJ _E
!i  
　　工程施工成本 w4gg@aO  
　　直接成本与间接成本(direct cost and indirect cost) [KxF'mz9  
　　可控成本(controllable cost)
pxa(  
　　制造费用分配(manufacturing expenses allocation) $*?,#ta  
　　理论成本与应用成本(theory cost and practice cost) z[;z>8|c  
　　辅助生产成本分配(auxiliary production cost allocation)
)Eo)t>  
　　期间,费用 MNV% =G  
　　成本控制程序(procedure of cost control) Ih"XV  
　　成本记录(cost entry, cost recorder cost agenda) 9yfJVg  
　　成本计算分批法(job costing method) 87YyDWTn  
　　成本计算分步法 #{\%rWnCm  
　　直接人工成本差异(direct labor variance) F|!){=   
　　成本控制方法(cost control method)