[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 [>p!*%m  
　　股本 Share capital 5D7 L)>  
　　已归还投资 Investment returned lj&\F|-i  
　　利润分配-其他转入 Profit appropriation - other transfer in |;Jt* _  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve V!]|u ^4I  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Zi}h\R a  
　　利润分配-提取储备基金 Profit appropriation - reserve fund QwFA0  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund T^7}Qs9  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4NaT@68p  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit \oxf_4X  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends [Pp#r&4H  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve M8Bp-_  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends VK*H1EH1  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
h0~<(3zC  
　　期初未分配利润 Retained earnings, beginning of the year z$m(@Q  
　　资本公积-股本溢价 Capital surplus - share premium tuwlsBV  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve b9?Vpu`?  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 8kU(>' ^_:  
　　资本公积-股权投资准备 Capital surplus - investment reserve gk8v{'0Er  
　　资本公积-拨款转入 Capital surplus - subsidiary [=cbzmX[  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Y~^R^J  
　　资本公积-其他 Capital surplus - others J#@+1 Nt  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve mz<,nR\  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8_`C&vx  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =$#5Ge]b  
　　盈余公积-储备基金 Surplus reserve - reserve fund s-
SFu  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund o\it]B  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment W4nn)qBrh  
　　主营业务收入 Sales >HwVP.~HN  
　　主营业务成本 Cost of sales
X5+^b({  
　　主营业务税金及附加 Sales tax h'G
  
　　营业费用 Operating expenses .sj/Lw}  
　　管理费用 General and administrative expenses .@;5"  
　　财务费用 Financial expenses U_aI!`WXd  
　　投资收益 Investment income ;QG8@ms|  
　　其他业务收入 Other operating income wS7Vo{#@\  
　　营业外收入 Non-operating income C {l-l`:  
　　补贴收入 Subsidy income L5d YTLY  
　　其他业务支出 Other operating expenses G;/> N'#  
　　营业外支出 Non-operating expenses Fpn'0&~-fi  
　　所得税 Income tax
CUC]-]8  
　　直接人工成本差异(direct labor variance) 9
'|k@i:  
　　直接材料成本差异(direct material variance) c@]G;>o  
　　在产品计价(work-in-process costing) @*6_Rp"@  
　　联产品成本计算(joint products costing) d,meKQn  
　　生产成本汇总程序(accumulation process of procluction cost) u0?TMy.%  
　　制造费用差异(manufacturing expenses variance) %O[1yZh \  
　　实际成本与估计成本(actual cost and estimated cost) Um`KmM3  
　　工资费用分配(salary costs allocation) 3ErV" R4"$  
　　成本曲线(cost curve) Xooh00  
　　农业生产成本(agriculture production cost) 9" B;o  
　　原始成本和重置成本(original cost and replacement cost) 1v3  
　　工程施工成本 !](Mt?e  
　　直接成本与间接成本(direct cost and indirect cost) D"fjk1  
　　可控成本(controllable cost) 6b`
Jq>v  
　　制造费用分配(manufacturing expenses allocation) _Y6Ezh.  
　　理论成本与应用成本(theory cost and practice cost) hlc g[Qdo*  
　　辅助生产成本分配(auxiliary production cost allocation) ib]<;t  
　　期间,费用 7uv"#mq  
　　成本控制程序(procedure of cost control) 0@u{(m  
　　成本记录(cost entry, cost recorder cost agenda) ,@N.v?p>  
　　成本计算分批法(job costing method) e2nZwPH  
　　成本计算分步法 Ew{N2  
　　直接人工成本差异(direct labor variance) 67Tu8I/r  
　　成本控制方法(cost control method)