[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 SYAyk  
　　股本 Share capital ?pW`cFLDHF  
　　已归还投资 Investment returned ,1~"eGl!  
　　利润分配-其他转入 Profit appropriation - other transfer in 3oF45`3FV  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,>bh$|  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _C%3h5  
　　利润分配-提取储备基金 Profit appropriation - reserve fund :C(=&g<]D  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund xI#9  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund #^u$  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit sEp"D+f  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends M8kPj8}{  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ky R:[+je  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends B3pCy~*5  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~ (|5/ p7t  
　　期初未分配利润 Retained earnings, beginning of the year jwc
)Lj}  
　　资本公积-股本溢价 Capital surplus - share premium [_R~%Yh+'E  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve l: HTk4$0  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ? &o2st  
　　资本公积-股权投资准备 Capital surplus - investment reserve ~Z\8UsVN  
　　资本公积-拨款转入 Capital surplus - subsidiary %P;lv*v.  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation B]nEkO'a:  
　　资本公积-其他 Capital surplus - others <Th6r.#?  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 27eooY1  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Ec!"O3%!M^  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~8'sBT  
　　盈余公积-储备基金 Surplus reserve - reserve fund \j@OZ  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund {fPy=,>Nb  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment y;35WtDVb  
　　主营业务收入 Sales faEt6  
　　主营业务成本 Cost of sales ;5]Lf$tZ  
　　主营业务税金及附加 Sales tax ;km`P|
<U  
　　营业费用 Operating expenses . ?8;qA  
　　管理费用 General and administrative expenses [+rfAW>p}  
　　财务费用 Financial expenses tURu0`](  
　　投资收益 Investment income (!ux+K  
　　其他业务收入 Other operating income xT3BHnQ(  
　　营业外收入 Non-operating income pj\u9 L_  
　　补贴收入 Subsidy income #3i3G(mQ  
　　其他业务支出 Other operating expenses FvaUsOy
"  
　　营业外支出 Non-operating expenses Lu?C- $a C  
　　所得税 Income tax K^ vIUZ>  
　　直接人工成本差异(direct labor variance) }~YA5^VQ$  
　　直接材料成本差异(direct material variance) g#"zQvON  
　　在产品计价(work-in-process costing) [`ebM,W  
　　联产品成本计算(joint products costing) iw3FA4{(  
　　生产成本汇总程序(accumulation process of procluction cost) ef8s<5"4  
　　制造费用差异(manufacturing expenses variance) :y'Ah#  
　　实际成本与估计成本(actual cost and estimated cost) d`QN^)F0#  
　　工资费用分配(salary costs allocation) \ ZgE  
　　成本曲线(cost curve) 8H%;WU9-  
　　农业生产成本(agriculture production cost) wg9t)1k{e  
　　原始成本和重置成本(original cost and replacement cost) 3lf=b~Zi
)  
　　工程施工成本 G!Op~p@Jm  
　　直接成本与间接成本(direct cost and indirect cost) 4Gk WRu1  
　　可控成本(controllable cost) ]&o$b]  
　　制造费用分配(manufacturing expenses allocation) !O\82d1P  
　　理论成本与应用成本(theory cost and practice cost) 3U<cWl@  
　　辅助生产成本分配(auxiliary production cost allocation) =ElO?9&  
　　期间,费用 ~8PZ5;g  
　　成本控制程序(procedure of cost control) M,j U}yD3  
　　成本记录(cost entry, cost recorder cost agenda) h1j!IG  
　　成本计算分批法(job costing method) K?6jXJseb  
　　成本计算分步法 GoJ.&aH $  
　　直接人工成本差异(direct labor variance) TJ2=m9Z  
　　成本控制方法(cost control method)