[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 \\`(x:\  
　　股本 Share capital NT9|``^Z  
　　已归还投资 Investment returned cV4Y= &  
　　利润分配-其他转入 Profit appropriation - other transfer in 8K&=]:(  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &/g^J\0M)  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3L{)Y`P  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 2_)gJ_kP  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9d!mGnl  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ciFqj3JS  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 8wn{W_5a  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends "h8fTB\7S\  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &+yoPF  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends v'r)d-T   
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <@Y`RqV+  
　　期初未分配利润 Retained earnings, beginning of the year a`LkP%  
　　资本公积-股本溢价 Capital surplus - share premium xRqA^Ad  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 9VSi2p*  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Hk=HO|&<XB  
　　资本公积-股权投资准备 Capital surplus - investment reserve 'UC1!
Z  
　　资本公积-拨款转入 Capital surplus - subsidiary |AS<I4+&  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation .=9d3uWJ/  
　　资本公积-其他 Capital surplus - others .-Dc%ap
]  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve <*oV-A  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6-+wfrN2  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve y>^0q/=]?O  
　　盈余公积-储备基金 Surplus reserve - reserve fund YoWXHg!U  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund QH?sx k2  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment j}6h}E&dEr  
　　主营业务收入 Sales [ B*r{  
　　主营业务成本 Cost of sales n98sY+$-z  
　　主营业务税金及附加 Sales tax uJ0Wb$%  
　　营业费用 Operating expenses 1pjx8*!B  
　　管理费用 General and administrative expenses js%n]$N  
　　财务费用 Financial expenses J5Ti@(G5V  
　　投资收益 Investment income =J'Q%qN<Zd  
　　其他业务收入 Other operating income lR]FQnZ  
　　营业外收入 Non-operating income mmy/YP)  
　　补贴收入 Subsidy income p8Z;QH*  
　　其他业务支出 Other operating expenses Q2F20b  
　　营业外支出 Non-operating expenses 6E.[F\u  
　　所得税 Income tax (*AJ6BQWa  
　　直接人工成本差异(direct labor variance) -"?~By}<C  
　　直接材料成本差异(direct material variance) W{~ y< `D  
　　在产品计价(work-in-process costing) k(_OhV
_  
　　联产品成本计算(joint products costing) ?-8DS5  
　　生产成本汇总程序(accumulation process of procluction cost)
SwM=
?<  
　　制造费用差异(manufacturing expenses variance) +[4y)y`  
　　实际成本与估计成本(actual cost and estimated cost) f>3)}9?xc}  
　　工资费用分配(salary costs allocation) gAf4wq  
　　成本曲线(cost curve) @jrxbo;5  
　　农业生产成本(agriculture production cost) 7NnXt'  
　　原始成本和重置成本(original cost and replacement cost) ngI+afo   
　　工程施工成本 y9
w,Su2  
　　直接成本与间接成本(direct cost and indirect cost) n~tb z"&  
　　可控成本(controllable cost) (!YJ:,!so  
　　制造费用分配(manufacturing expenses allocation) tD4-Llj6  
　　理论成本与应用成本(theory cost and practice cost) >Psq " Xj  
　　辅助生产成本分配(auxiliary production cost allocation) ($W%&(:/  
　　期间,费用 ( GoPXh  
　　成本控制程序(procedure of cost control) cvhwd\  
　　成本记录(cost entry, cost recorder cost agenda) qVH.I6)  
　　成本计算分批法(job costing method) Oqq'r"S  
　　成本计算分步法 qk(bA/+e  
　　直接人工成本差异(direct labor variance) M0OIcMTv  
　　成本控制方法(cost control method)