[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 ,U'E!?=:VS  
　　股本 Share capital j~Ubpf  
　　已归还投资 Investment returned _95`w9  
　　利润分配-其他转入 Profit appropriation - other transfer in S|ADu]H(  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve F% K}&3  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve xr-v"-  
　　利润分配-提取储备基金 Profit appropriation - reserve fund >]WQ1E[=  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund MIwkFI8  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund y&+Sp/6BYA  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 1(WNrVm;  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;]SP~kG  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6w^Fee`>]  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends kM/;R)3t4/  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6o]X.plr  
　　期初未分配利润 Retained earnings, beginning of the year `oo(\O7t=  
　　资本公积-股本溢价 Capital surplus - share premium nD;8)VI'I  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *|k/lI  
　　资本公积-接受现金捐赠 Capital surplus - cash donation P[C03a!lXg  
　　资本公积-股权投资准备 Capital surplus - investment reserve QOY M/1U  
　　资本公积-拨款转入 Capital surplus - subsidiary Oe}6jcb6&  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation /|{~GD +A&  
　　资本公积-其他 Capital surplus - others B A|*V[HBE  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve NI?YUhg>  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Zw"K69A)  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve o9uir"=  
　　盈余公积-储备基金 Surplus reserve - reserve fund j#E&u*IR  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund :HG5{zP  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment m;KD@E!  
　　主营业务收入 Sales S4BU!  
　　主营业务成本 Cost of sales 0^rDf L  
　　主营业务税金及附加 Sales tax B>W!RyH8o  
　　营业费用 Operating expenses 6@o *"4~Q  
　　管理费用 General and administrative expenses H: M;H=0  
　　财务费用 Financial expenses l@ W?qw  
　　投资收益 Investment income 96 !e:TU  
　　其他业务收入 Other operating income 4I^8f||b_  
　　营业外收入 Non-operating income x(/{]$h  
　　补贴收入 Subsidy income 'w5g s
}1D  
　　其他业务支出 Other operating expenses iZ-"l3)D  
　　营业外支出 Non-operating expenses :IlJQ{=W  
　　所得税 Income tax wsLfp82  
　　直接人工成本差异(direct labor variance) YX:[],FP  
　　直接材料成本差异(direct material variance) ON<X1e U  
　　在产品计价(work-in-process costing) _l;$<]re\k  
　　联产品成本计算(joint products costing) _lj&}>l  
　　生产成本汇总程序(accumulation process of procluction cost) APBe76'3)  
　　制造费用差异(manufacturing expenses variance) n:wZL&ZV0  
　　实际成本与估计成本(actual cost and estimated cost) )~l`%+
 
　　工资费用分配(salary costs allocation) byUst
m6y  
　　成本曲线(cost curve) A[O'e  
　　农业生产成本(agriculture production cost) D/-$~u_o  
　　原始成本和重置成本(original cost and replacement cost) c/G]r|k  
　　工程施工成本 {
Jj vF  
　　直接成本与间接成本(direct cost and indirect cost) '+c
Px\4  
　　可控成本(controllable cost) :F`yAB3  
　　制造费用分配(manufacturing expenses allocation) J#^oUq  
　　理论成本与应用成本(theory cost and practice cost) Ki:.^  
　　辅助生产成本分配(auxiliary production cost allocation) m'i^BE  
　　期间,费用 H
o;bgva  
　　成本控制程序(procedure of cost control) E|fQbkfw  
　　成本记录(cost entry, cost recorder cost agenda) 60 z =bd]  
　　成本计算分批法(job costing method) wO {-qrN  
　　成本计算分步法 CsND:m  
　　直接人工成本差异(direct labor variance) `<:D.9vO "  
　　成本控制方法(cost control method)