[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 afcI5w;>}  
　　股本 Share capital  c6;tbL  
　　已归还投资 Investment returned T^ ^o  
　　利润分配-其他转入 Profit appropriation - other transfer in :U>o;  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve jLf.qf8qm  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve &JM|u ww?1  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Wej8YF@  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 7p(^I*|  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund mpBSd+;Z  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit :Uf\r `a9  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ax4nx!W,  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve MkG3TODfHB  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends CCOd4  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares JZP>`c21y]  
　　期初未分配利润 Retained earnings, beginning of the year #]'#\d#i  
　　资本公积-股本溢价 Capital surplus - share premium Q&;dXE h  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve QcGyuS.B  
　　资本公积-接受现金捐赠 Capital surplus - cash donation jX79N m|  
　　资本公积-股权投资准备 Capital surplus - investment reserve aCe<*;b@  
　　资本公积-拨款转入 Capital surplus - subsidiary y8uB>z+#+;  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation |"vUC/R2&  
　　资本公积-其他 Capital surplus - others R g7 O  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve C&b^TLe  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve lz?F ,].  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve pDO&I]S`q0  
　　盈余公积-储备基金 Surplus reserve - reserve fund 18
pi3i[  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund y-gSal  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment z!quA7s<]  
　　主营业务收入 Sales o[W7' 1O  
　　主营业务成本 Cost of sales wIIxs_2Q0c  
　　主营业务税金及附加 Sales tax JB~79Lsdz  
　　营业费用 Operating expenses /AX1LYlr  
　　管理费用 General and administrative expenses )pV5l|`  
　　财务费用 Financial expenses j()<.h;'  
　　投资收益 Investment income q[#2`  
　　其他业务收入 Other operating income #8G(r9  
　　营业外收入 Non-operating income g<VJ4TE6R  
　　补贴收入 Subsidy income }UK<tUO  
　　其他业务支出 Other operating expenses ,lLkAd?q  
　　营业外支出 Non-operating expenses x,a(O@  
　　所得税 Income tax ^~k2(DLk  
　　直接人工成本差异(direct labor variance) P)Vm4u 1  
　　直接材料成本差异(direct material variance) L,L>cmpM  
　　在产品计价(work-in-process costing) 8|uFW7Q  
　　联产品成本计算(joint products costing) *P,dR]-m  
　　生产成本汇总程序(accumulation process of procluction cost) ]42bd  
　　制造费用差异(manufacturing expenses variance) YoV^Y&:9<  
　　实际成本与估计成本(actual cost and estimated cost) &o>ctf.x  
　　工资费用分配(salary costs allocation) o;+$AU1f  
　　成本曲线(cost curve) hiWfVz{~  
　　农业生产成本(agriculture production cost) #E%0 o  
　　原始成本和重置成本(original cost and replacement cost) 47b=>D8  
　　工程施工成本 %y{#fZHc  
　　直接成本与间接成本(direct cost and indirect cost) 8{aS$V"  
　　可控成本(controllable cost) u6{=Z:  
　　制造费用分配(manufacturing expenses allocation) O)78 iEXi|  
　　理论成本与应用成本(theory cost and practice cost) ,b2YUb]U  
　　辅助生产成本分配(auxiliary production cost allocation) pZ?7'+u$L  
　　期间,费用 hm"i\JZ3N  
　　成本控制程序(procedure of cost control) rnvKfTpZDU  
　　成本记录(cost entry, cost recorder cost agenda) kZXsL
 
　　成本计算分批法(job costing method) Zi5d"V[}T  
　　成本计算分步法 ;v0M ::  
　　直接人工成本差异(direct labor variance) (he cvJ  
　　成本控制方法(cost control method)