[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 76rRF   
　　股本 Share capital NoG`J$D  
　　已归还投资 Investment returned |>L|7>J{<d  
　　利润分配-其他转入 Profit appropriation - other transfer in GtSvb6UNn  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve z9)I@P"  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Xj("  
　　利润分配-提取储备基金 Profit appropriation - reserve fund &['cZ/bM
 
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund f+iM_MI  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 6Om)e=gU/  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit @#= ail  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends '2BE"e  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve H|i39XV  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends v<c@bDZ>  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8*t8F\U#  
　　期初未分配利润 Retained earnings, beginning of the year =& .KKr  
　　资本公积-股本溢价 Capital surplus - share premium 1hnw+T<<W  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 3'D<'S}[  
　　资本公积-接受现金捐赠 Capital surplus - cash donation KoL3CA"N  
　　资本公积-股权投资准备 Capital surplus - investment reserve F1aI4H<(T  
　　资本公积-拨款转入 Capital surplus - subsidiary ~i ImM|*0  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ap[{`u  
　　资本公积-其他 Capital surplus - others ^~Dmb2h  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Rx>>0%e.  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve G(6MLh 1  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve a= *qsgPGL  
　　盈余公积-储备基金 Surplus reserve - reserve fund "UDV4<|^k  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;Q&|-`NK  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment rp^Gk  
　　主营业务收入 Sales ]-b`uYb  
　　主营业务成本 Cost of sales bO2s'!x  
　　主营业务税金及附加 Sales tax ++)3*+N+  
　　营业费用 Operating expenses q!+&|F  
　　管理费用 General and administrative expenses /degBL+  
　　财务费用 Financial expenses rbw5.NU  
　　投资收益 Investment income gZLzE*NZ  
　　其他业务收入 Other operating income p^uX{!  
　　营业外收入 Non-operating income &>]c"?C*  
　　补贴收入 Subsidy income uO,9h0y0W  
　　其他业务支出 Other operating expenses 9X-w5$<  
　　营业外支出 Non-operating expenses [
%`L sY  
　　所得税 Income tax [hl8LP+~  
　　直接人工成本差异(direct labor variance) vm y?8E6+  
　　直接材料成本差异(direct material variance) eumpNF%$  
　　在产品计价(work-in-process costing) fI([vI
 
　　联产品成本计算(joint products costing) eXdE?j  
　　生产成本汇总程序(accumulation process of procluction cost) fi.[a8w:W  
　　制造费用差异(manufacturing expenses variance) WFTXSHcG  
　　实际成本与估计成本(actual cost and estimated cost) -4!9cE  
　　工资费用分配(salary costs allocation) HpX ;:
/I  
　　成本曲线(cost curve) }KZt7)  
　　农业生产成本(agriculture production cost) 5RysN=czA  
　　原始成本和重置成本(original cost and replacement cost) I}S~,4  
　　工程施工成本 )* \N[zm  
　　直接成本与间接成本(direct cost and indirect cost) jLZ^EM-  
　　可控成本(controllable cost) 6|-V{  
　　制造费用分配(manufacturing expenses allocation) 6?C|pO  
　　理论成本与应用成本(theory cost and practice cost) 2Vn~o_ga  
　　辅助生产成本分配(auxiliary production cost allocation) SZhW)0  
　　期间,费用 O^+H:Y|  
　　成本控制程序(procedure of cost control) (v'#~)R_`  
　　成本记录(cost entry, cost recorder cost agenda) &=-Z NWNo  
　　成本计算分批法(job costing method) }+{? Ms  
　　成本计算分步法 sOY+X  
　　直接人工成本差异(direct labor variance) #S*`7MvM  
　　成本控制方法(cost control method)