[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 sLh0&R7   
　　股本 Share capital $`Nd?\$  
　　已归还投资 Investment returned =Z0t :{  
　　利润分配-其他转入 Profit appropriation - other transfer in /"AvOh*  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #Fd W/y5  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Rph%*~'  
　　利润分配-提取储备基金 Profit appropriation - reserve fund y>o> WN<q  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund eMMx8E)B  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund W^g'}}]T  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit R"xp%:li  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends WO</Q6+  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve )@7DsV/M  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 'w<BJTQIL  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?T*";_o,B  
　　期初未分配利润 Retained earnings, beginning of the year >Wi s.e%b  
　　资本公积-股本溢价 Capital surplus - share premium 4rB8Nm1  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve I lG:X)V%  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 0Oxz3r%}r  
　　资本公积-股权投资准备 Capital surplus - investment reserve :X>DkRP  
　　资本公积-拨款转入 Capital surplus - subsidiary sOC&Q&eg  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation U{1z;lJ  
　　资本公积-其他 Capital surplus - others Df=q-iq<{/  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve aiftlY  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Bku'H  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve w+UV"\!G)Q  
　　盈余公积-储备基金 Surplus reserve - reserve fund )s")y  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6
DP[g8  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment =I4.Gf"~f  
　　主营业务收入 Sales 3]}'TA`v  
　　主营业务成本 Cost of sales : }?{@#Z  
　　主营业务税金及附加 Sales tax &TT":FPR  
　　营业费用 Operating expenses }=@zj6AC  
　　管理费用 General and administrative expenses ,seFkG@1  
　　财务费用 Financial expenses MV936  
　　投资收益 Investment income R{3CW^1
  
　　其他业务收入 Other operating income }p'8w\C$  
　　营业外收入 Non-operating income %?tq;~|]Q  
　　补贴收入 Subsidy income #ooc)),  
　　其他业务支出 Other operating expenses 7kz-V.  
　　营业外支出 Non-operating expenses LHi6:G"Y(  
　　所得税 Income tax Fj=NiZ=  
　　直接人工成本差异(direct labor variance) %g^"]  
　　直接材料成本差异(direct material variance) ~mH+DV3  
　　在产品计价(work-in-process costing) 0=[0|`x  
　　联产品成本计算(joint products costing) Q=+8/b  
　　生产成本汇总程序(accumulation process of procluction cost) LM1b
I4  
　　制造费用差异(manufacturing expenses variance) :R+],m il  
　　实际成本与估计成本(actual cost and estimated cost) _Y-$}KwY!  
　　工资费用分配(salary costs allocation) c4|so=   
　　成本曲线(cost curve) njMLyT($  
　　农业生产成本(agriculture production cost) 5u,sx664  
　　原始成本和重置成本(original cost and replacement cost) 7%CIt?Z%  
　　工程施工成本 0j@IxEPs  
　　直接成本与间接成本(direct cost and indirect cost) k>{-[X,/OV  
　　可控成本(controllable cost) ,L%p
  
　　制造费用分配(manufacturing expenses allocation) *Mi6  
　　理论成本与应用成本(theory cost and practice cost) &&C~@WY,r  
　　辅助生产成本分配(auxiliary production cost allocation) 3 jh|y
,  
　　期间,费用 Zr"dOj$Jf  
　　成本控制程序(procedure of cost control) >eo8  
　　成本记录(cost entry, cost recorder cost agenda) /=M.-MU2
 
　　成本计算分批法(job costing method) 1URsHV!xcM  
　　成本计算分步法 \{>eOD_  
　　直接人工成本差异(direct labor variance) iEhDaC[e(b  
　　成本控制方法(cost control method)