[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 qoo+=eh!  
　　股本 Share capital N1vPY]8  
　　已归还投资 Investment returned '&O J hLE  
　　利润分配-其他转入 Profit appropriation - other transfer in i z0GL&<  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve e[:i`J 2  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve bS!4vc1`2  
　　利润分配-提取储备基金 Profit appropriation - reserve fund a9"1a'  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund hA6D*8oXD  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund T- |36Os4  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Kz>Bw;R(  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends |BC/ERms  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve C =sEgtEI  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2#1G)XI  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares w`Ss MI  
　　期初未分配利润 Retained earnings, beginning of the year 3utv  
　　资本公积-股本溢价 Capital surplus - share premium 6N<v&7cSB  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve KbcmK(`_  
　　资本公积-接受现金捐赠 Capital surplus - cash donation WkF60'Hf  
　　资本公积-股权投资准备 Capital surplus - investment reserve )qL
UHE=  
　　资本公积-拨款转入 Capital surplus - subsidiary hbOyrjanx  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation lQ]8PR t8  
　　资本公积-其他 Capital surplus - others ] c=nkS  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve M(8Mj[>>Rj  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve xX5EhVR   
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1e 'Ez4*  
　　盈余公积-储备基金 Surplus reserve - reserve fund \a}_=O  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~@Wg3'&  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3`mM0,fY  
　　主营业务收入 Sales .Z0$KQ'iy  
　　主营业务成本 Cost of sales xeGl}q|  
　　主营业务税金及附加 Sales tax :CR1Oy9  
　　营业费用 Operating expenses e-`=?tct  
　　管理费用 General and administrative expenses 43HZ)3!me  
　　财务费用 Financial expenses V (5=-8k  
　　投资收益 Investment income P#ro;3S3y  
　　其他业务收入 Other operating income z K+C&X  
　　营业外收入 Non-operating income B'kV.3t  
　　补贴收入 Subsidy income !gKz=-C  
　　其他业务支出 Other operating expenses 8=Z]?D=  
　　营业外支出 Non-operating expenses H /I1n\  
　　所得税 Income tax 0?0$6F  
　　直接人工成本差异(direct labor variance) R=ipK63  
　　直接材料成本差异(direct material variance) RY4b<i3  
　　在产品计价(work-in-process costing) 0Gr^#`  
　　联产品成本计算(joint products costing) $}TK,/W  
　　生产成本汇总程序(accumulation process of procluction cost) ^hN.FIzM  
　　制造费用差异(manufacturing expenses variance) E;>BcP
t5  
　　实际成本与估计成本(actual cost and estimated cost) O5lP92],  
　　工资费用分配(salary costs allocation) 2`ED?F68gH  
　　成本曲线(cost curve) 0)^$9Z  
　　农业生产成本(agriculture production cost) p[&6h

XTd  
　　原始成本和重置成本(original cost and replacement cost) n-5@<y^  
　　工程施工成本 ?vd
_8C2B  
　　直接成本与间接成本(direct cost and indirect cost) 8e:\T.)M  
　　可控成本(controllable cost) ,o{|W9  
　　制造费用分配(manufacturing expenses allocation) D#pZN,'  
　　理论成本与应用成本(theory cost and practice cost) s&gzv=v  
　　辅助生产成本分配(auxiliary production cost allocation) bY>JLR QJ-  
　　期间,费用 *}n)KK7aT  
　　成本控制程序(procedure of cost control) v6$ }saTX  
　　成本记录(cost entry, cost recorder cost agenda) @TWtM#  
　　成本计算分批法(job costing method) :
9=J=G*  
　　成本计算分步法 KXtc4wr
a  
　　直接人工成本差异(direct labor variance) S7A[HG;  
　　成本控制方法(cost control method)