[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 yC!>7@m  
　　股本 Share capital gs~u8"B  
　　已归还投资 Investment returned ICTjUQP  
　　利润分配-其他转入 Profit appropriation - other transfer in H3Zt3l1u+  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve NxF
CVqGb  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve >F/E,U ]  
　　利润分配-提取储备基金 Profit appropriation - reserve fund l[nf"'  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund jo 0
XOs  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Ct3+ga$  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 1D~B\=LL}  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 0-d&R@lX.  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 9G6auk.m.O  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends CwO$EL:[`  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %fh-x(4v  
　　期初未分配利润 Retained earnings, beginning of the year |I.5]r-EK  
　　资本公积-股本溢价 Capital surplus - share premium zThut!O  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve .ffr2\'*  
　　资本公积-接受现金捐赠 Capital surplus - cash donation s>TC~d82  
　　资本公积-股权投资准备 Capital surplus - investment reserve _e|-O>#pl  
　　资本公积-拨款转入 Capital surplus - subsidiary ZalL}?E ?  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Q"oJhxS  
　　资本公积-其他 Capital surplus - others F5w=tK  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve D2\EpL/  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve F-Ku0z]){?  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve hm1.UE  
　　盈余公积-储备基金 Surplus reserve - reserve fund CY!H)6k  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund p\]rxtm  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment a6/ETQ  
　　主营业务收入 Sales ^)3=WD'!  
　　主营业务成本 Cost of sales 7~H$p X  
　　主营业务税金及附加 Sales tax K-@ cn*6  
　　营业费用 Operating expenses ~BXy)IB6  
　　管理费用 General and administrative expenses 9a'}j#mJo  
　　财务费用 Financial expenses 6(q8y(.`  
　　投资收益 Investment income u$^r(.EV  
　　其他业务收入 Other operating income ~
y ?v  
　　营业外收入 Non-operating income !zfV(&  
　　补贴收入 Subsidy income ',6d0>4*  
　　其他业务支出 Other operating expenses GbC JGqOR  
　　营业外支出 Non-operating expenses ORfMp'uP=  
　　所得税 Income tax )Qo^Mz  
　　直接人工成本差异(direct labor variance) N,ZmGzNP)  
　　直接材料成本差异(direct material variance) (~ :ip)v  
　　在产品计价(work-in-process costing) \T;(k?28HN  
　　联产品成本计算(joint products costing) j7VaaA  
　　生产成本汇总程序(accumulation process of procluction cost) ^3Z~RK\}  
　　制造费用差异(manufacturing expenses variance) e&9v`8}   
　　实际成本与估计成本(actual cost and estimated cost) # 5^S@}e  
　　工资费用分配(salary costs allocation) S&'-wAEd  
　　成本曲线(cost curve) Lcs?2c:%  
　　农业生产成本(agriculture production cost) ' KNg;  
　　原始成本和重置成本(original cost and replacement cost) }y%mG&KSz  
　　工程施工成本 ^pocbmg  
　　直接成本与间接成本(direct cost and indirect cost) QEY#U|  
　　可控成本(controllable cost) In}~bNv?  
　　制造费用分配(manufacturing expenses allocation) s>ZlW:jY  
　　理论成本与应用成本(theory cost and practice cost) nTz( {
q  
　　辅助生产成本分配(auxiliary production cost allocation) LlbE]_Z!U%  
　　期间,费用 I"W
mDC`1  
　　成本控制程序(procedure of cost control) B)&z% +  
　　成本记录(cost entry, cost recorder cost agenda) ^O3p:X4u  
　　成本计算分批法(job costing method) +?0r%R%\  
　　成本计算分步法 er>@- F7w  
　　直接人工成本差异(direct labor variance) +3-f$/po  
　　成本控制方法(cost control method)