[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 u2<h<}Y  
　　股本 Share capital VZoO dR:d  
　　已归还投资 Investment returned >B  
　　利润分配-其他转入 Profit appropriation - other transfer in OpLSjr  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve nS4S[|w"  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <^Tj}5)n  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ^Q>*f/.KN  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund F21[r!3  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund t] wM_]+  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 6~ `bAe`}  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ea0tx3'  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve njMy&$6a##  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ntV>m*^  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %#9~V  
　　期初未分配利润 Retained earnings, beginning of the year @U{M"1zZe  
　　资本公积-股本溢价 Capital surplus - share premium oNZW#<K  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve % eRwH >  
　　资本公积-接受现金捐赠 Capital surplus - cash donation m!60.  
　　资本公积-股权投资准备 Capital surplus - investment reserve 6sl<Z=
E#  
　　资本公积-拨款转入 Capital surplus - subsidiary 6W;k IoB  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation  h\d($Ki  
　　资本公积-其他 Capital surplus - others 2hJ3m+N^  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Nh9!lBm*]  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve xUi!|c  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _
KVB~loT  
　　盈余公积-储备基金 Surplus reserve - reserve fund Rk%M~D*-  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund dY<#a,e S  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3gy;$}Lq T  
　　主营业务收入 Sales 3 ?F@jEQk  
　　主营业务成本 Cost of sales "v!HKnDT  
　　主营业务税金及附加 Sales tax 2TEeP7  
　　营业费用 Operating expenses B:4qW[U#  
　　管理费用 General and administrative expenses 2gAdZE&Y  
　　财务费用 Financial expenses X-#mv|3  
　　投资收益 Investment income hX%v`8  
　　其他业务收入 Other operating income (B,t 1+%  
　　营业外收入 Non-operating income y=xe<#L  
　　补贴收入 Subsidy income [;?{BB  
　　其他业务支出 Other operating expenses Z4o
v  
　　营业外支出 Non-operating expenses >5Oy^u6Ly  
　　所得税 Income tax a=.db&;vY  
　　直接人工成本差异(direct labor variance) x[W]?`W3r~  
　　直接材料成本差异(direct material variance) h
X| UE  
　　在产品计价(work-in-process costing) zl 0^EltiU  
　　联产品成本计算(joint products costing) #4 &N0IG  
　　生产成本汇总程序(accumulation process of procluction cost) */dh_P<Yj  
　　制造费用差异(manufacturing expenses variance) 3dDQ z#  
　　实际成本与估计成本(actual cost and estimated cost) }|"*"kxi!  
　　工资费用分配(salary costs allocation) L_ qv<iM$  
　　成本曲线(cost curve) Z?c=t-yqp  
　　农业生产成本(agriculture production cost) _8pkejg  
　　原始成本和重置成本(original cost and replacement cost) 2G5!u
)  
　　工程施工成本 UN?T}p- oF  
　　直接成本与间接成本(direct cost and indirect cost) zRo
Ex1  
　　可控成本(controllable cost) a~>0JmM+N  
　　制造费用分配(manufacturing expenses allocation) #'Y6UGJ\n  
　　理论成本与应用成本(theory cost and practice cost) nQ!#G(_nO  
　　辅助生产成本分配(auxiliary production cost allocation) T.PZ}4  
　　期间,费用 T>Rf?%o  
　　成本控制程序(procedure of cost control)  1qKxg  
　　成本记录(cost entry, cost recorder cost agenda) bA^:p3  
　　成本计算分批法(job costing method) *5'6E'  
　　成本计算分步法 "jJdUFN  
　　直接人工成本差异(direct labor variance) :G=1$gb  
　　成本控制方法(cost control method)