[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 m.<_WXH  
　　股本 Share capital zx#Gm=H4  
　　已归还投资 Investment returned l(>6Yq  
　　利润分配-其他转入 Profit appropriation - other transfer in ](r}`u%}y  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~5HkDtI)  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve I*rUe#$  
　　利润分配-提取储备基金 Profit appropriation - reserve fund !#0)`4O  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund w.m8SvS&b  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0z=KnQx"4  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit L( 6b2{"  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^6W}ZLp  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve I\)`,w  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends LHY7_"u#  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z ]A |"6<  
　　期初未分配利润 Retained earnings, beginning of the year iYXD }l;r  
　　资本公积-股本溢价 Capital surplus - share premium XCM!8x?K  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve j9
7+'AKX  
　　资本公积-接受现金捐赠 Capital surplus - cash donation KsULQJ#,  
　　资本公积-股权投资准备 Capital surplus - investment reserve wv\X  
　　资本公积-拨款转入 Capital surplus - subsidiary 
Ca |}i+  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation PD&e6;rj;  
　　资本公积-其他 Capital surplus - others s$fM,l:!  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0+\725DJ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve B!'K20"gF  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve VzG|Xtco[  
　　盈余公积-储备基金 Surplus reserve - reserve fund ?m)<kY  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund fJ}e  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment PZ]tl  
　　主营业务收入 Sales P'~`2W0sz  
　　主营业务成本 Cost of sales r5j$FwY  
　　主营业务税金及附加 Sales tax ;.h /D4  
　　营业费用 Operating expenses  u$?!  
　　管理费用 General and administrative expenses ,hzRqFg2  
　　财务费用 Financial expenses ,6+joKe-  
　　投资收益 Investment income Jh+;+"  
　　其他业务收入 Other operating income MHwfJ{"zo  
　　营业外收入 Non-operating income D,IT>^[^7  
　　补贴收入 Subsidy income kff N0(MR  
　　其他业务支出 Other operating expenses *R6lK&  
　　营业外支出 Non-operating expenses 'o&d!  
　　所得税 Income tax Pe:)zt0  
　　直接人工成本差异(direct labor variance) +yL;?+s>=  
　　直接材料成本差异(direct material variance) uEgR>X>  
　　在产品计价(work-in-process costing) jIKg*
@  
　　联产品成本计算(joint products costing) ?+}Su'pv}  
　　生产成本汇总程序(accumulation process of procluction cost) b!H1|7>  
　　制造费用差异(manufacturing expenses variance) j*3;G+  
　　实际成本与估计成本(actual cost and estimated cost) SK}jhm "y  
　　工资费用分配(salary costs allocation) Luao?;|U  
　　成本曲线(cost curve) 2|k$Vfz  
　　农业生产成本(agriculture production cost) {C w.?JU  
　　原始成本和重置成本(original cost and replacement cost) GgxPpS<ne  
　　工程施工成本 $:s@nKgnD~  
　　直接成本与间接成本(direct cost and indirect cost) !*l/Pr^8  
　　可控成本(controllable cost) QFnuu-82"  
　　制造费用分配(manufacturing expenses allocation) )WvKRp r  
　　理论成本与应用成本(theory cost and practice cost) ~W@dF~r  
　　辅助生产成本分配(auxiliary production cost allocation) b`e_}
^,c  
　　期间,费用 
JpXv+V  
　　成本控制程序(procedure of cost control)  %lj5Ol j  
　　成本记录(cost entry, cost recorder cost agenda) NVzo)C8kb  
　　成本计算分批法(job costing method) 2P:X_:`~[  
　　成本计算分步法 5 3pW:`  
　　直接人工成本差异(direct labor variance) v7(7WfqP  
　　成本控制方法(cost control method)