[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 4?pb
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　　股本 Share capital hDXTC_^s  
　　已归还投资 Investment returned t24`*'  
　　利润分配-其他转入 Profit appropriation - other transfer in dS1HA>c)O  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7C|AiSH  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve P& 1$SWNyW  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Pt"K+]Ym  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \Z5Wp5az},  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund vP{i+s18B  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit yi8vD~aA[  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends S_7]_GQ9  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve l,|Llb  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends QQAEG#.5  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ZA=J`->k  
　　期初未分配利润 Retained earnings, beginning of the year <EC"E #p  
　　资本公积-股本溢价 Capital surplus - share premium ;f%@s
1u  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve z83v J*.  
　　资本公积-接受现金捐赠 Capital surplus - cash donation
Jt$YSp=!!  
　　资本公积-股权投资准备 Capital surplus - investment reserve ykQb;ZP8jh  
　　资本公积-拨款转入 Capital surplus - subsidiary bd/A0i?C  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation s#7"ZN  
　　资本公积-其他 Capital surplus - others SS/vw%  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve e=LrgRy+  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve SGKAx<U  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?e9tnk3  
　　盈余公积-储备基金 Surplus reserve - reserve fund WsbVO|C  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund QGNKQ`~  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment wH"9N+82M  
　　主营业务收入 Sales |5flvkid  
　　主营业务成本 Cost of sales v7(7WfqP  
　　主营业务税金及附加 Sales tax Yo%U{/e  
　　营业费用 Operating expenses QN8+Uj/zx  
　　管理费用 General and administrative expenses K+Him] b  
　　财务费用 Financial expenses #ed|0  
　　投资收益 Investment income ,Ee5}#dI  
　　其他业务收入 Other operating income X1w1 1Z7o  
　　营业外收入 Non-operating income 72$S'O%,0  
　　补贴收入 Subsidy income RZ
W=z}T+H  
　　其他业务支出 Other operating expenses YI0l&'7  
　　营业外支出 Non-operating expenses -UEi  
　　所得税 Income tax |-JG _i  
　　直接人工成本差异(direct labor variance) q%,86A>  
　　直接材料成本差异(direct material variance) LB@<Q.b,U
 
　　在产品计价(work-in-process costing) M[I=N  
　　联产品成本计算(joint products costing) -gGw_w?)(  
　　生产成本汇总程序(accumulation process of procluction cost) P 0\`4Cr!  
　　制造费用差异(manufacturing expenses variance) F
KL4`GEm  
　　实际成本与估计成本(actual cost and estimated cost) ]2u   
　　工资费用分配(salary costs allocation) 0=,Nz  
　　成本曲线(cost curve) }/J"/
T  
　　农业生产成本(agriculture production cost) e\~nqKCb  
　　原始成本和重置成本(original cost and replacement cost) N:|``n>  
　　工程施工成本 &/m^}x/_W  
　　直接成本与间接成本(direct cost and indirect cost) h`U-{VIrqi  
　　可控成本(controllable cost) Sk EI51]  
　　制造费用分配(manufacturing expenses allocation) 6EC',=)6R  
　　理论成本与应用成本(theory cost and practice cost) pbKmFweq  
　　辅助生产成本分配(auxiliary production cost allocation) <Ve0PhK  
　　期间,费用 [ as,AX  
　　成本控制程序(procedure of cost control) l]wfL;u  
　　成本记录(cost entry, cost recorder cost agenda) =b66H]h?  
　　成本计算分批法(job costing method) <IWg]AJT:  
　　成本计算分步法 zsQ]U!*rD  
　　直接人工成本差异(direct labor variance) p+b/k2Q  
　　成本控制方法(cost control method)