[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 2
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　　股本 Share capital  ^4 MJ  
　　已归还投资 Investment returned ,59G6o  
　　利润分配-其他转入 Profit appropriation - other transfer in k!Ym<RD%N  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve CyfrnU8g  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve cyMvjzzRN  
　　利润分配-提取储备基金 Profit appropriation - reserve fund cp:U@Nh (  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund lGlh/B%  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 12i<b  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit
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　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends *5QN:  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @Ojbu@A  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends B_uhNLd  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~|lEi1|  
　　期初未分配利润 Retained earnings, beginning of the year <~ Dq8If  
　　资本公积-股本溢价 Capital surplus - share premium 7z2Q!0Sz  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve '^n,)oA/G  
　　资本公积-接受现金捐赠 Capital surplus - cash donation a1>Tz  
　　资本公积-股权投资准备 Capital surplus - investment reserve xA'RO-a}h  
　　资本公积-拨款转入 Capital surplus - subsidiary =dT  #x
  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation h]Y,gya[yk  
　　资本公积-其他 Capital surplus - others #0"Pd8@  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _v#Vf*#  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 9bQD"%ha=d  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve &ggOm  
　　盈余公积-储备基金 Surplus reserve - reserve fund KqL+R$??"(  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2/iBk'd  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment XtZeT~/7RT  
　　主营业务收入 Sales s||c#+j"8  
　　主营业务成本 Cost of sales
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　　主营业务税金及附加 Sales tax !
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　　营业费用 Operating expenses %{|67h  
　　管理费用 General and administrative expenses }Ug O$
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　　财务费用 Financial expenses _,<@II   
　　投资收益 Investment income { v [  
　　其他业务收入 Other operating income N79?s)l:K  
　　营业外收入 Non-operating income ,bxGd!&{Q  
　　补贴收入 Subsidy income `Hx JE"/  
　　其他业务支出 Other operating expenses x MFo  
　　营业外支出 Non-operating expenses S"cim\9xP  
　　所得税 Income tax .MS41 E!  
　　直接人工成本差异(direct labor variance) 
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　　直接材料成本差异(direct material variance) H -K%F_#  
　　在产品计价(work-in-process costing) jK]An;l{
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　　联产品成本计算(joint products costing) cCuK?3V4K  
　　生产成本汇总程序(accumulation process of procluction cost) [k]3#<sS  
　　制造费用差异(manufacturing expenses variance) n%ypxY0  
　　实际成本与估计成本(actual cost and estimated cost) ~c=F$M^"c  
　　工资费用分配(salary costs allocation) v@d] *TG  
　　成本曲线(cost curve) AZE  
　　农业生产成本(agriculture production cost) aH&Efz^  
　　原始成本和重置成本(original cost and replacement cost) Eb7GiRT#  
　　工程施工成本 /,yRn31[  
　　直接成本与间接成本(direct cost and indirect cost) c :2w(BVi  
　　可控成本(controllable cost) `J$7X  
　　制造费用分配(manufacturing expenses allocation) l`A
e&nc6  
　　理论成本与应用成本(theory cost and practice cost) ydTd.`  
　　辅助生产成本分配(auxiliary production cost allocation) -uNM_|MO  
　　期间,费用 V6bjVd9|Z  
　　成本控制程序(procedure of cost control) >rYkVlv  
　　成本记录(cost entry, cost recorder cost agenda) [V E>{4]W  
　　成本计算分批法(job costing method) z.~jqxA9  
　　成本计算分步法 ^&lkh@Y1q  
　　直接人工成本差异(direct labor variance) 6IJH%qUx'  
　　成本控制方法(cost control method)