[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 V^apDV\AV  
　　股本 Share capital GKIO@!@[  
　　已归还投资 Investment returned q
8#zv_>K  
　　利润分配-其他转入 Profit appropriation - other transfer in 4d-f6iiFV  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Bq@_/*'*Y  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve y\k#83
aU|  
　　利润分配-提取储备基金 Profit appropriation - reserve fund #TS:|
=  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Xs}.7  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund O%}?DiSl  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit t>Lq "]1  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ce_k&[AJF  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve pr-=<[ d  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 9X/]O<i,Es  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares mBN+c9n/  
　　期初未分配利润 Retained earnings, beginning of the year VH M&Y-G  
　　资本公积-股本溢价 Capital surplus - share premium |kGj }v3  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve O3 NI  
　　资本公积-接受现金捐赠 Capital surplus - cash donation RqB8g  
　　资本公积-股权投资准备 Capital surplus - investment reserve zi%Ql|zI~  
　　资本公积-拨款转入 Capital surplus - subsidiary [0MNq
]gxf  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^pwT8Bp  
　　资本公积-其他 Capital surplus - others P8[rp  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >UNx<=ry  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve c]}F$[>oN'  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve YxowArV}uz  
　　盈余公积-储备基金 Surplus reserve - reserve fund TsVU
^Z%W  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund u'`eCrKT*  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment s k_TKN`+  
　　主营业务收入 Sales q
<[m(]:  
　　主营业务成本 Cost of sales vj%3v4  
　　主营业务税金及附加 Sales tax #;D@`.#\  
　　营业费用 Operating expenses g|T WoRx:  
　　管理费用 General and administrative expenses H Q:Y:  
　　财务费用 Financial expenses g ^I ?u$&E  
　　投资收益 Investment income `
{/"?s|  
　　其他业务收入 Other operating income )5Wt(p:T6_  
　　营业外收入 Non-operating income /L{V3}[j  
　　补贴收入 Subsidy income Q%r KKOX8  
　　其他业务支出 Other operating expenses Lo,uH`qU  
　　营业外支出 Non-operating expenses \Vb|bw'e(  
　　所得税 Income tax iVT)V>Up  
　　直接人工成本差异(direct labor variance) &8\6%C
 
　　直接材料成本差异(direct material variance) T{:8,CiW  
　　在产品计价(work-in-process costing) 0hg4y  
　　联产品成本计算(joint products costing) CFXr=.yz  
　　生产成本汇总程序(accumulation process of procluction cost) ;&c9!LfP  
　　制造费用差异(manufacturing expenses variance) \r1nMw3&  
　　实际成本与估计成本(actual cost and estimated cost) r(j:C%?}C  
　　工资费用分配(salary costs allocation) dOX"7kZ  
　　成本曲线(cost curve) >npTUOGL=n  
　　农业生产成本(agriculture production cost) X6<Ds'I  
　　原始成本和重置成本(original cost and replacement cost) <P~pn!F}  
　　工程施工成本 b|pp}il  
　　直接成本与间接成本(direct cost and indirect cost) >=1Aa,_tc  
　　可控成本(controllable cost) m`BE{%  
　　制造费用分配(manufacturing expenses allocation) v` hn9O  
　　理论成本与应用成本(theory cost and practice cost) 9+#BU$*v  
　　辅助生产成本分配(auxiliary production cost allocation) Cz|F%>y#  
　　期间,费用 nT :n>ja  
　　成本控制程序(procedure of cost control) 
}2h!  
　　成本记录(cost entry, cost recorder cost agenda) 1z3>nou2{  
　　成本计算分批法(job costing method) Gv&%cq1  
　　成本计算分步法 !?)aZ |r  
　　直接人工成本差异(direct labor variance) 6t=)1T   
　　成本控制方法(cost control method)