[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 )najO*n  
　　股本 Share capital Z|6{T  
　　已归还投资 Investment returned 2!&pEqs  
　　利润分配-其他转入 Profit appropriation - other transfer in =yiOJyx  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Mhpdaos  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6F0(aGs  
　　利润分配-提取储备基金 Profit appropriation - reserve fund l
J  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *YV S|6bs  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund NlPS#  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit `aSM 8 C\  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends >%%=0!,yX  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve gSi5u#}J  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends (|h:h(C  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares v"lf-c  
　　期初未分配利润 Retained earnings, beginning of the year NP t(MFK\  
　　资本公积-股本溢价 Capital surplus - share premium
K'b*A$5o  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0{rx.C7|  
　　资本公积-接受现金捐赠 Capital surplus - cash donation j~av\SCU*  
　　资本公积-股权投资准备 Capital surplus - investment reserve 440FhDMj  
　　资本公积-拨款转入 Capital surplus - subsidiary PXYE;*d(  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation E,"&- `/2v  
　　资本公积-其他 Capital surplus - others IM(u<c$  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #gZ|T M/h  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;IP~
Tb]&  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8n)WW$  
　　盈余公积-储备基金 Surplus reserve - reserve fund [/9(NUf  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund f=:.BR{  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment V0i9DK|!  
　　主营业务收入 Sales c
[(Pg%  
　　主营业务成本 Cost of sales nfE@R."A  
　　主营业务税金及附加 Sales tax QApyP CH  
　　营业费用 Operating expenses |ng%PQq)  
　　管理费用 General and administrative expenses !$xu(D.  
　　财务费用 Financial expenses $Xf(^K  
　　投资收益 Investment income ]|oJ)5P  
　　其他业务收入 Other operating income F+aQ $pQ  
　　营业外收入 Non-operating income wyQb5n2`;~  
　　补贴收入 Subsidy income &r_uQbx  
　　其他业务支出 Other operating expenses sg?@qc=g  
　　营业外支出 Non-operating expenses lgD]{\O$ip  
　　所得税 Income tax \ aKd5@  
　　直接人工成本差异(direct labor variance) S7sb7c'4 k  
　　直接材料成本差异(direct material variance) .]t5q%}j  
　　在产品计价(work-in-process costing)
i57( $1.  
　　联产品成本计算(joint products costing) DdjCn`jqlf  
　　生产成本汇总程序(accumulation process of procluction cost) @6MAX"  
　　制造费用差异(manufacturing expenses variance) /&s}<BMHU  
　　实际成本与估计成本(actual cost and estimated cost) sBW3{uK  
　　工资费用分配(salary costs allocation) 9YKDguG  
　　成本曲线(cost curve) McP.9v}H0_  
　　农业生产成本(agriculture production cost) >{&A%b 4JF  
　　原始成本和重置成本(original cost and replacement cost) C3"&sdLb$  
　　工程施工成本 \lr/;-zP  
　　直接成本与间接成本(direct cost and indirect cost) 8F6h#%9  
　　可控成本(controllable cost) tY_5Pz(@
 
　　制造费用分配(manufacturing expenses allocation) ejcwg*i  
　　理论成本与应用成本(theory cost and practice cost) \r-N(;m  
　　辅助生产成本分配(auxiliary production cost allocation) FmT `Oa>  
　　期间,费用 `BT^a =5  
　　成本控制程序(procedure of cost control) Q<=Y  
　　成本记录(cost entry, cost recorder cost agenda) VXC4%   
　　成本计算分批法(job costing method) )x\z@g  
　　成本计算分步法 L3c*LL  
　　直接人工成本差异(direct labor variance) k|j:T[_  
　　成本控制方法(cost control method)