[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 `~h4D(n`  
　　股本 Share capital DM),|Nq"  
　　已归还投资 Investment returned exDkq0u]  
　　利润分配-其他转入 Profit appropriation - other transfer in SEM8`lnu  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve lb~E0U`\E`  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve l-.(Ez*  
　　利润分配-提取储备基金 Profit appropriation - reserve fund }`o?/!X   
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund nt ,7u(  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund d
Mvp&M\\'  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit "DQ'C%sL9  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6/tI8H3E  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve T3N"CUk  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends S1bAu <  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @dgH50o[  
　　期初未分配利润 Retained earnings, beginning of the year NfzF.{nh  
　　资本公积-股本溢价 Capital surplus - share premium 9+qOP>m  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,9of(T(~  
　　资本公积-接受现金捐赠 Capital surplus - cash donation -
5bA $  
　　资本公积-股权投资准备 Capital surplus - investment reserve "aq'R(/`c  
　　资本公积-拨款转入 Capital surplus - subsidiary )TJS4?  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation n~gLPHY  
　　资本公积-其他 Capital surplus - others 'bu)M1OLi  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,^$
|R32  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve GABQUmtH  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {0v*xL_O^  
　　盈余公积-储备基金 Surplus reserve - reserve fund 9V 0}d2d  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 3l4NC03I&  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment KE}H&1PjU  
　　主营业务收入 Sales x,8<tSW)Z  
　　主营业务成本 Cost of sales |< qs  
　　主营业务税金及附加 Sales tax Ug%_@t/?  
　　营业费用 Operating expenses PmX2[7  
　　管理费用 General and administrative expenses _P7tnXww  
　　财务费用 Financial expenses 9$1)k;ChP/  
　　投资收益 Investment income 0g=`DSC<(  
　　其他业务收入 Other operating income sZhM a>  
　　营业外收入 Non-operating income i L]'y\?lv  
　　补贴收入 Subsidy income 3 hKBc0  
　　其他业务支出 Other operating expenses 4Ysb5m
)u  
　　营业外支出 Non-operating expenses K#mOSY;}  
　　所得税 Income tax NwlU%{7W6  
　　直接人工成本差异(direct labor variance) ~DF:lqwWP  
　　直接材料成本差异(direct material variance) s9)8b$t]  
　　在产品计价(work-in-process costing) Sq2P-y!w  
　　联产品成本计算(joint products costing) FjFMR 63  
　　生产成本汇总程序(accumulation process of procluction cost) OMrc_)he\  
　　制造费用差异(manufacturing expenses variance) J CGC  
　　实际成本与估计成本(actual cost and estimated cost) HU;#XU1  
　　工资费用分配(salary costs allocation) !>$4]FkV  
　　成本曲线(cost curve) $_;e>*+x  
　　农业生产成本(agriculture production cost) rN/|(@  
　　原始成本和重置成本(original cost and replacement cost) aelO3'UN  
　　工程施工成本 !#yq@2QX  
　　直接成本与间接成本(direct cost and indirect cost) Shr,#wwM`B  
　　可控成本(controllable cost) \2C`<h$fN  
　　制造费用分配(manufacturing expenses allocation) 'gMfN  
　　理论成本与应用成本(theory cost and practice cost) ]j<Bo4~Il  
　　辅助生产成本分配(auxiliary production cost allocation) wBSQ:f]g  
　　期间,费用 SA"p\}"  
　　成本控制程序(procedure of cost control) #*%q'gyHT  
　　成本记录(cost entry, cost recorder cost agenda) &&>tf%[  
　　成本计算分批法(job costing method) p0:kz l4$  
　　成本计算分步法 m#!=3P7T  
　　直接人工成本差异(direct labor variance) UUe#{6Jx_  
　　成本控制方法(cost control method)