[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 v%PWr5]  
　　股本 Share capital YC,.Y{oY{  
　　已归还投资 Investment returned p(b1I+!  
　　利润分配-其他转入 Profit appropriation - other transfer in 5Z>pa`_$2  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &.bR1wX  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]bU'G$Qm&s  
　　利润分配-提取储备基金 Profit appropriation - reserve fund dmMr8-w  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund `F`'b)  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Rb>RjHo S  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit vgbjvyfN  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~b<4>"7y.  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve {*r$m>HpM  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends R(Pa Q  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~9'4w-Sy  
　　期初未分配利润 Retained earnings, beginning of the year k)GuMw  
　　资本公积-股本溢价 Capital surplus - share premium 7(+ZfY~w"  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Mh/>qyS*2  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 0-; P&m!!  
　　资本公积-股权投资准备 Capital surplus - investment reserve L-:L= snO  
　　资本公积-拨款转入 Capital surplus - subsidiary )B5gs%u]  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 3V!&y/c<  
　　资本公积-其他 Capital surplus - others b0x0CMf  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve +jZg%$Q!#  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >nW}zkfn  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve c]v3dHE_h  
　　盈余公积-储备基金 Surplus reserve - reserve fund K1{nxw!`  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Gy7x?  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]f @LhC1x  
　　主营业务收入 Sales F?AfB[PM  
　　主营业务成本 Cost of sales 6f9<&dCK  
　　主营业务税金及附加 Sales tax 3S|;yOl#X  
　　营业费用 Operating expenses ~W2&z]xD  
　　管理费用 General and administrative expenses Z/UVKJm>:  
　　财务费用 Financial expenses W]MJ!4  
　　投资收益 Investment income mSw?iL  
　　其他业务收入 Other operating income GoA>sK  
　　营业外收入 Non-operating income w*kFtNBfU  
　　补贴收入 Subsidy income ${,eQ\  
　　其他业务支出 Other operating expenses U$J_:~  
　　营业外支出 Non-operating expenses v7u}nx  
　　所得税 Income tax rd~W.b_b  
　　直接人工成本差异(direct labor variance) {h+E&u[zL  
　　直接材料成本差异(direct material variance) ;4#8#
;  
　　在产品计价(work-in-process costing) (G!J=
=  
　　联产品成本计算(joint products costing) /1 %0A  
　　生产成本汇总程序(accumulation process of procluction cost) n|2-bRK-  
　　制造费用差异(manufacturing expenses variance) BCB/cBE  
　　实际成本与估计成本(actual cost and estimated cost) Y]0y -H  
　　工资费用分配(salary costs allocation) Nmq5Tv  
　　成本曲线(cost curve) ,/U9v~  
　　农业生产成本(agriculture production cost) 8=AKOOU7>  
　　原始成本和重置成本(original cost and replacement cost) Z"KuS  
　　工程施工成本 5Cka."bQ  
　　直接成本与间接成本(direct cost and indirect cost) fT~<C {  
　　可控成本(controllable cost) lq9h Dn[p  
　　制造费用分配(manufacturing expenses allocation) l:/V%{sx  
　　理论成本与应用成本(theory cost and practice cost) 5i&V ~G  
　　辅助生产成本分配(auxiliary production cost allocation) )O(Gw-jWE  
　　期间,费用 OB@t(KNx*P  
　　成本控制程序(procedure of cost control) 1k({(\>qq  
　　成本记录(cost entry, cost recorder cost agenda) DQQjx>CK  
　　成本计算分批法(job costing method) $X]v;B)J|  
　　成本计算分步法 ts$UC $  
　　直接人工成本差异(direct labor variance) EmoU7iy  
　　成本控制方法(cost control method)