[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 @C40H/dE  
　　股本 Share capital A!}Wpw%(/  
　　已归还投资 Investment returned #7OUqp
 
　　利润分配-其他转入 Profit appropriation - other transfer in mO$]f4}  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )ymd#?wq
 
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Cg NfqT0  
　　利润分配-提取储备基金 Profit appropriation - reserve fund lUXxpv1m  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund VIo %((  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund BwO^F^Pr?k  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ~fLuys`*:  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends pNF L;k+p}  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2[i:bksjW  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends V6'"J  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares z38&7+  
　　期初未分配利润 Retained earnings, beginning of the year Mfjj+P  
　　资本公积-股本溢价 Capital surplus - share premium @$ E&H`da  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <_&H<]t%rI  
　　资本公积-接受现金捐赠 Capital surplus - cash donation (JS1}T  
　　资本公积-股权投资准备 Capital surplus - investment reserve F)4Y;;#  
　　资本公积-拨款转入 Capital surplus - subsidiary r=[T5,L(s  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation A$G>D3  
　　资本公积-其他 Capital surplus - others mjUln8Jc  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve j["b*X`8G  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >jU. R;H5  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve w|?< ;+  
　　盈余公积-储备基金 Surplus reserve - reserve fund &d]%b`EXq  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund QjMH1S  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ON~jt[  
　　主营业务收入 Sales "#x<>a)O\  
　　主营业务成本 Cost of sales @K`2y'#b  
　　主营业务税金及附加 Sales tax hR"j[  
　　营业费用 Operating expenses G"&9u2k  
　　管理费用 General and administrative expenses YUdCrb9F  
　　财务费用 Financial expenses 7r#U^d(  
　　投资收益 Investment income  ~0 <?^  
　　其他业务收入 Other operating income S0C 7'H%?#  
　　营业外收入 Non-operating income ia!t~~f  
　　补贴收入 Subsidy income a[iuE`
  
　　其他业务支出 Other operating expenses ?qwTOi  
　　营业外支出 Non-operating expenses RYzDF+/  
　　所得税 Income tax 5I9~OJ>  
　　直接人工成本差异(direct labor variance) fMRBGcg7Dc  
　　直接材料成本差异(direct material variance) :JW!$?s8H  
　　在产品计价(work-in-process costing) qCg`"/0  
　　联产品成本计算(joint products costing) 1ipfv-hb6  
　　生产成本汇总程序(accumulation process of procluction cost) %(h-cuhq  
　　制造费用差异(manufacturing expenses variance) i_?";5B"  
　　实际成本与估计成本(actual cost and estimated cost) ;pu68N(B  
　　工资费用分配(salary costs allocation) MJS4^*B\1  
　　成本曲线(cost curve) We3Z#}X  
　　农业生产成本(agriculture production cost) |FS,Av  
　　原始成本和重置成本(original cost and replacement cost) T-x1jC!B'  
　　工程施工成本 =pQA!u]QE  
　　直接成本与间接成本(direct cost and indirect cost) !$r4 lu  
　　可控成本(controllable cost) cwiHHf>  
　　制造费用分配(manufacturing expenses allocation) L<bZVocOb_  
　　理论成本与应用成本(theory cost and practice cost) 7:x%^J+  
　　辅助生产成本分配(auxiliary production cost allocation) .R ocENO0  
　　期间,费用 S\2QZ[u  
　　成本控制程序(procedure of cost control) L|4kv  
　　成本记录(cost entry, cost recorder cost agenda) =)}m4,LA  
　　成本计算分批法(job costing method) y\L$8BSL  
　　成本计算分步法 6B 4Sd  
　　直接人工成本差异(direct labor variance) p@`rB zGp  
　　成本控制方法(cost control method)