[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 4Z0]oIX  
　　股本 Share capital xAm6BB c  
　　已归还投资 Investment returned $6IJP\  
　　利润分配-其他转入 Profit appropriation - other transfer in Q"#J6@  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve qHsA1<wg  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -KbYOb  
　　利润分配-提取储备基金 Profit appropriation - reserve fund m1AJ{cs  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund jL}v9$  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Y'X%Aw;`  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 
e\/w'  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends #/37V2E  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve H\[W/"  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^iY j[~  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Vxt+]5X  
　　期初未分配利润 Retained earnings, beginning of the year Xch~ 1K  
　　资本公积-股本溢价 Capital surplus - share premium )+Pus~w  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve lp8v0e
4  
　　资本公积-接受现金捐赠 Capital surplus - cash donation $ocdI
5  
　　资本公积-股权投资准备 Capital surplus - investment reserve #g!.T g'  
　　资本公积-拨款转入 Capital surplus - subsidiary Y_P!B^z3  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation hi[pVk~B)  
　　资本公积-其他 Capital surplus - others *VN6cSq  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve q@2siI~W  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]]yO1x$Kk  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %&bY]w  
　　盈余公积-储备基金 Surplus reserve - reserve fund HxI" 8A  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund <OPAr ht  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Wc 'H  
　　主营业务收入 Sales =2x^nW  
　　主营业务成本 Cost of sales zbPqYhJzA  
　　主营业务税金及附加 Sales tax ddR>7d}N  
　　营业费用 Operating expenses =Fl^`*n  
　　管理费用 General and administrative expenses 4B][S'f  
　　财务费用 Financial expenses `r_/Wt{g  
　　投资收益 Investment income TL#3
;l^  
　　其他业务收入 Other operating income }ad|g6i
`  
　　营业外收入 Non-operating income BDVtSs<7  
　　补贴收入 Subsidy income Gs[XJ 5%`~  
　　其他业务支出 Other operating expenses $ME)#(  
　　营业外支出 Non-operating expenses a'IdYW0  
　　所得税 Income tax U/BR*Zn]*  
　　直接人工成本差异(direct labor variance) B>.qd  
　　直接材料成本差异(direct material variance) T
[j,UkgGo  
　　在产品计价(work-in-process costing) T6k0>[3xf  
　　联产品成本计算(joint products costing) T[A69O]v  
　　生产成本汇总程序(accumulation process of procluction cost) F6dP,(  
　　制造费用差异(manufacturing expenses variance) [ikOb8 G#  
　　实际成本与估计成本(actual cost and estimated cost) <54 S  
　　工资费用分配(salary costs allocation) E4xa[iZ  
　　成本曲线(cost curve) #LOwGJ$yVz  
　　农业生产成本(agriculture production cost) bN@ l?w  
　　原始成本和重置成本(original cost and replacement cost) Lj;2\]
 
　　工程施工成本 `P ,d$H "  
　　直接成本与间接成本(direct cost and indirect cost) ReeH@.74  
　　可控成本(controllable cost) ~PNub E  
　　制造费用分配(manufacturing expenses allocation) W@!S%Y9  
　　理论成本与应用成本(theory cost and practice cost) GuL<Z1<c  
　　辅助生产成本分配(auxiliary production cost allocation) RpYERAgT  
　　期间,费用 sp`Dvqx0  
　　成本控制程序(procedure of cost control) S21,VpW\  
　　成本记录(cost entry, cost recorder cost agenda) mj@13$=  
　　成本计算分批法(job costing method) N}YkMJy  
　　成本计算分步法 )
sp+8  
　　直接人工成本差异(direct labor variance) #R RRu2  
　　成本控制方法(cost control method)