[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 0roCP=;  
　　股本 Share capital ;k}H(QI  
　　已归还投资 Investment returned mx}E$b$<CY  
　　利润分配-其他转入 Profit appropriation - other transfer in a.,_4;'UE1  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve i@,]Z~]  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve }N,>A-P  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Ek
jf^Uo  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund v3-?CQb(  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *rf$>8~$n  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit U ~1 SF  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends '{VM>
Q  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve (.Xr#;\(  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends .'lN4x  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares tlGWl0V?7Q  
　　期初未分配利润 Retained earnings, beginning of the year #ZTLrq5b  
　　资本公积-股本溢价 Capital surplus - share premium <'2u a  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve jVYH;B%%z  
　　资本公积-接受现金捐赠 Capital surplus - cash donation O?E6xc<8  
　　资本公积-股权投资准备 Capital surplus - investment reserve hk;bk?:m  
　　资本公积-拨款转入 Capital surplus - subsidiary 784;]wdy\  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation gp/YjUH7k8  
　　资本公积-其他 Capital surplus - others KB+]eI-h  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve D]u=PqHk2  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve tIGs>, a=  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~6d5zI4\  
　　盈余公积-储备基金 Surplus reserve - reserve fund XKSX#cia  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund * nCx[  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment c<tmj{$  
　　主营业务收入 Sales ML=z<u+  
　　主营业务成本 Cost of sales d?7BxYa
a  
　　主营业务税金及附加 Sales tax 5;Ia$lm=y  
　　营业费用 Operating expenses ";dU-\3M  
　　管理费用 General and administrative expenses @vAFfYU9<.  
　　财务费用 Financial expenses P(;Mb{  
　　投资收益 Investment income C3.=GRg~l  
　　其他业务收入 Other operating income }n[Bq #  
　　营业外收入 Non-operating income sX'nn   
　　补贴收入 Subsidy income b:Dg}  
　　其他业务支出 Other operating expenses ?Aw3lH#:  
　　营业外支出 Non-operating expenses kqf8=y  
　　所得税 Income tax SRWg[H  
　　直接人工成本差异(direct labor variance) -u~eZ?(!Ye  
　　直接材料成本差异(direct material variance) +c?ie4   
　　在产品计价(work-in-process costing) o#}mkE87  
　　联产品成本计算(joint products costing) kM`7EP
k  
　　生产成本汇总程序(accumulation process of procluction cost) %?dE{ir  
　　制造费用差异(manufacturing expenses variance) [YE?OQ7
#  
　　实际成本与估计成本(actual cost and estimated cost) 5hz_P+Q  
　　工资费用分配(salary costs allocation) SQ<f  
　　成本曲线(cost curve) j_c+.iET  
　　农业生产成本(agriculture production cost) OjATSmZ@@  
　　原始成本和重置成本(original cost and replacement cost) +WLD  
　　工程施工成本 4J}3,+  
　　直接成本与间接成本(direct cost and indirect cost) Q>%E
`h  
　　可控成本(controllable cost) 4)nt$fW
 
　　制造费用分配(manufacturing expenses allocation) veO?k.u(  
　　理论成本与应用成本(theory cost and practice cost) ZIW7_Y>_  
　　辅助生产成本分配(auxiliary production cost allocation) ?O7iK<5N  
　　期间,费用 VIg\]%qse  
　　成本控制程序(procedure of cost control) hBy*09Sv  
　　成本记录(cost entry, cost recorder cost agenda) <<<NXsH  
　　成本计算分批法(job costing method) 8A4TAT4,  
　　成本计算分步法 `^e*T'UPl  
　　直接人工成本差异(direct labor variance) y5%5O xB  
　　成本控制方法(cost control method)