[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/e-E^  
　　股本 Share capital eva-?+n\q  
　　已归还投资 Investment returned hyH"  
　　利润分配-其他转入 Profit appropriation - other transfer in w*Vf{[a'  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #jo
GIw  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 559znM=  
　　利润分配-提取储备基金 Profit appropriation - reserve fund cor? #  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund vd c k  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (Eq0 |
"cj  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit bJj<xjBM  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6kK\nZ$o$  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Vv~rgNh  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends UN>!#Ji:$  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /%\E2
+6  
　　期初未分配利润 Retained earnings, beginning of the year lX/6u E_%  
　　资本公积-股本溢价 Capital surplus - share premium 0K <@?cI  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve I83ZN]  
　　资本公积-接受现金捐赠 Capital surplus - cash donation C\Qor3];  
　　资本公积-股权投资准备 Capital surplus - investment reserve zRbooo{N  
　　资本公积-拨款转入 Capital surplus - subsidiary m646|G5  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8l-+ 4~mH  
　　资本公积-其他 Capital surplus - others , |CT|2D>  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve gQ%'2m+  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve o
>m Z$  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve In# V1[io  
　　盈余公积-储备基金 Surplus reserve - reserve fund lJP6sk  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund
,ilVt  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment U$@p"F@P  
　　主营业务收入 Sales <7fF9X  
　　主营业务成本 Cost of sales lG;RfDI-  
　　主营业务税金及附加 Sales tax Nc:, [8{l  
　　营业费用 Operating expenses J?&lpsB3_l  
　　管理费用 General and administrative expenses ??5qR8n.  
　　财务费用 Financial expenses -h%;L5oJ2,  
　　投资收益 Investment income QijEb  
　　其他业务收入 Other operating income $=uyZTYF)}  
　　营业外收入 Non-operating income <"Z]S^>$  
　　补贴收入 Subsidy income {y0#(8-&  
　　其他业务支出 Other operating expenses n|dLK.Q  
　　营业外支出 Non-operating expenses ("<3w2Vlh  
　　所得税 Income tax :j)H;@[I
 
　　直接人工成本差异(direct labor variance) FVNxjMm,  
　　直接材料成本差异(direct material variance) /PH+K24v~  
　　在产品计价(work-in-process costing) "z)dz,&T  
　　联产品成本计算(joint products costing) *T' /5,rX2  
　　生产成本汇总程序(accumulation process of procluction cost) OiH tobM  
　　制造费用差异(manufacturing expenses variance) SV}
q8z \  
　　实际成本与估计成本(actual cost and estimated cost) ^UHt1[  
　　工资费用分配(salary costs allocation) Sh(  
　　成本曲线(cost curve)
%B5.zs]Of  
　　农业生产成本(agriculture production cost) t<mT=(zt*  
　　原始成本和重置成本(original cost and replacement cost) /Aooh~  
　　工程施工成本 y Dg  
　　直接成本与间接成本(direct cost and indirect cost) fz#e4+oH  
　　可控成本(controllable cost) "v@$ CR9<T  
　　制造费用分配(manufacturing expenses allocation) dIgaw;Ch]  
　　理论成本与应用成本(theory cost and practice cost) VRurn>y0  
　　辅助生产成本分配(auxiliary production cost allocation) KSU?Tg&JR  
　　期间,费用 <ek_n;R  
　　成本控制程序(procedure of cost control) Tu2 BQ4\[  
　　成本记录(cost entry, cost recorder cost agenda) p!BZTwP  
　　成本计算分批法(job costing method) mJe;BU"y]  
　　成本计算分步法 Cy-q9uTm  
　　直接人工成本差异(direct labor variance) P -0  
　　成本控制方法(cost control method)