[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 I#UL nSJ3  
　　股本 Share capital F_d>@-<  
　　已归还投资 Investment returned C'.^2s#e8  
　　利润分配-其他转入 Profit appropriation - other transfer in M.3ULt8  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 
Dt:NBN  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <i~=-Z(  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ^/ZNdwx  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund MN^d 28^/  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund w`I+4&/h  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit !x[].Urj  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends P{+,?X\  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve T6nc/|Ot  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \5P 5N]]  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /
{>_'0  
　　期初未分配利润 Retained earnings, beginning of the year 6Wk9"?+1  
　　资本公积-股本溢价 Capital surplus - share premium `MC5_SG 1  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ac%x\e$  
　　资本公积-接受现金捐赠 Capital surplus - cash donation }uiD8b{I  
　　资本公积-股权投资准备 Capital surplus - investment reserve aJLc&o 8Yg  
　　资本公积-拨款转入 Capital surplus - subsidiary @~&1 !  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation PS$ g*x  
　　资本公积-其他 Capital surplus - others utU;M*  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve lS{ ^*(a  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .2V?G]u  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $[0\Th  
　　盈余公积-储备基金 Surplus reserve - reserve fund Jp"[`
m  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9c{T|+]  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment F/ui(4  
　　主营业务收入 Sales PwnfXsR  
　　主营业务成本 Cost of sales hdDL92JVg  
　　主营业务税金及附加 Sales tax V;d<S@$  
　　营业费用 Operating expenses ~A_1he~  
　　管理费用 General and administrative expenses 8lFYk`|g  
　　财务费用 Financial expenses hMyN$7Z  
　　投资收益 Investment income 6 \}.l  
　　其他业务收入 Other operating income cJ#n<Rsz  
　　营业外收入 Non-operating income 2$b JMx>  
　　补贴收入 Subsidy income ^VsE2
CX  
　　其他业务支出 Other operating expenses N{H#j6QW  
　　营业外支出 Non-operating expenses .^8rO,H[  
　　所得税 Income tax ^G14Z5.  
　　直接人工成本差异(direct labor variance) zNM*xPgS  
　　直接材料成本差异(direct material variance) k>F>y|m  
　　在产品计价(work-in-process costing) xbzO'C  
　　联产品成本计算(joint products costing) j[4l'8Ek  
　　生产成本汇总程序(accumulation process of procluction cost) D<'G\#n3I=  
　　制造费用差异(manufacturing expenses variance) bFVY&  
　　实际成本与估计成本(actual cost and estimated cost) yp]z@SYA@  
　　工资费用分配(salary costs allocation) Q})&c.L  
　　成本曲线(cost curve) ]JQ}9"p=5  
　　农业生产成本(agriculture production cost) =g|5VXW5  
　　原始成本和重置成本(original cost and replacement cost) {hoe^07XK  
　　工程施工成本 5a|{ytP   
　　直接成本与间接成本(direct cost and indirect cost) @$1jp4c   
　　可控成本(controllable cost) Kf# iF*  
　　制造费用分配(manufacturing expenses allocation) gI00@p:m  
　　理论成本与应用成本(theory cost and practice cost) +z<GycIc?K  
　　辅助生产成本分配(auxiliary production cost allocation) F_@?'#m  
　　期间,费用 5DJ!:QY!  
　　成本控制程序(procedure of cost control) tA^CuJR  
　　成本记录(cost entry, cost recorder cost agenda) [IgqK5@  
　　成本计算分批法(job costing method) yCwe:58  
　　成本计算分步法 R-tZC9 @  
　　直接人工成本差异(direct labor variance) r-No\u_  
　　成本控制方法(cost control method)