[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 3vrVX<_  
　　股本 Share capital ;c 7I "?@z  
　　已归还投资 Investment returned *byUqY3(
 
　　利润分配-其他转入 Profit appropriation - other transfer in <\229  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve H,> }t S  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve rto?*^N?  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ^t0!Dbx3SE  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund aCZ0-X?c  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "P! .5B  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit M5bE5C  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends A7 RI&g v5  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve f&-`+V}U  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]d
*9@+Iu  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares eMGJx"a  
　　期初未分配利润 Retained earnings, beginning of the year pGie!2T E  
　　资本公积-股本溢价 Capital surplus - share premium &xGdKH  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !vz'zy)7  
　　资本公积-接受现金捐赠 Capital surplus - cash donation !)a_@d.;i  
　　资本公积-股权投资准备 Capital surplus - investment reserve 4"&-a1N  
　　资本公积-拨款转入 Capital surplus - subsidiary ^O}a,  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation V]zZb-m=  
　　资本公积-其他 Capital surplus - others O-, "/Z  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \M`qaFan5^  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve VEps|d3,,  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ZU 3Psj  
　　盈余公积-储备基金 Surplus reserve - reserve fund 9#DXA}  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund CW1l;uwtU  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment +C%6jGGh  
　　主营业务收入 Sales oidZWy  
　　主营业务成本 Cost of sales !5,C"r  
　　主营业务税金及附加 Sales tax 1l-5H7^w2?  
　　营业费用 Operating expenses KjGu !B
 
　　管理费用 General and administrative expenses BA\aV hmx  
　　财务费用 Financial expenses {!Qu(%  
　　投资收益 Investment income # ~< ]z  
　　其他业务收入 Other operating income p]aEC+q  
　　营业外收入 Non-operating income oU=vl!\J  
　　补贴收入 Subsidy income H-_gd.VD  
　　其他业务支出 Other operating expenses eo+<@83  
　　营业外支出 Non-operating expenses -
XYvjW,|
 
　　所得税 Income tax ;yNc7Vl  
　　直接人工成本差异(direct labor variance) ztVTXI%Kz  
　　直接材料成本差异(direct material variance) cSt)Na~C  
　　在产品计价(work-in-process costing) M5#wz0  
　　联产品成本计算(joint products costing) 9evr!=":  
　　生产成本汇总程序(accumulation process of procluction cost) 1T|f<ChIF<  
　　制造费用差异(manufacturing expenses variance) P<pv@l9)  
　　实际成本与估计成本(actual cost and estimated cost) TFXBN.?9T  
　　工资费用分配(salary costs allocation) 7uR;S:WX  
　　成本曲线(cost curve) H
Xq']+iC  
　　农业生产成本(agriculture production cost) |))NjM'ZBl  
　　原始成本和重置成本(original cost and replacement cost) 1Vpti4OmU  
　　工程施工成本 :^7w  
　　直接成本与间接成本(direct cost and indirect cost) sVyV|!K  
　　可控成本(controllable cost) G+dq */  
　　制造费用分配(manufacturing expenses allocation) /+*"*Br/  
　　理论成本与应用成本(theory cost and practice cost)
3)G~ud  
　　辅助生产成本分配(auxiliary production cost allocation) FWbp;v{  
　　期间,费用 Dg&6@c|  
　　成本控制程序(procedure of cost control) uj.i(Us  
　　成本记录(cost entry, cost recorder cost agenda) H07\z1?.K  
　　成本计算分批法(job costing method) ~qinCIj  
　　成本计算分步法 iil<zEic  
　　直接人工成本差异(direct labor variance) U9oUY> 9  
　　成本控制方法(cost control method)