[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 zK /f$}  
　　股本 Share capital |%3O)B  
　　已归还投资 Investment returned
g(aNyn
 
　　利润分配-其他转入 Profit appropriation - other transfer in 6o9sR)c ?  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }RDb1~6C  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Dwk$CJ
b3-  
　　利润分配-提取储备基金 Profit appropriation - reserve fund iZ u:uMoc  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund I-,X wj-  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~\-r  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ]#M/$?!]g2  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends UJ9q-r  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Vy&f"4~  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends F42TKPN^uu  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ax;{MfsK  
　　期初未分配利润 Retained earnings, beginning of the year 2Z-,c;21  
　　资本公积-股本溢价 Capital surplus - share premium u[: P  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,?;sT`Mh)  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Wu]/(F  
　　资本公积-股权投资准备 Capital surplus - investment reserve vsw7|  
　　资本公积-拨款转入 Capital surplus - subsidiary GW:\l~ d  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation D'85VZEFyo  
　　资本公积-其他 Capital surplus - others hQP6@KIe)  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \&# p1K(H  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &s2#1  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve &l?N:(r  
　　盈余公积-储备基金 Surplus reserve - reserve fund mC%%)F'Zf  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund i)GeX:  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment p5D5%B/  
　　主营业务收入 Sales 4*YOFU}l  
　　主营业务成本 Cost of sales k>$FT`  
　　主营业务税金及附加 Sales tax J]$er0`LY  
　　营业费用 Operating expenses ?L8&(&1@VD  
　　管理费用 General and administrative expenses $:PF9pY(  
　　财务费用 Financial expenses %f>X-*}NI-  
　　投资收益 Investment income /kAwe *)  
　　其他业务收入 Other operating income A-X  
　　营业外收入 Non-operating income o- cj&Cv%  
　　补贴收入 Subsidy income V>1D1  
　　其他业务支出 Other operating expenses Bmi:2} j  
　　营业外支出 Non-operating expenses 8H&_,;
  
　　所得税 Income tax ]VzqQ=U%  
　　直接人工成本差异(direct labor variance) ze*&
*csO  
　　直接材料成本差异(direct material variance) #: dR^zr<  
　　在产品计价(work-in-process costing) :,urb*  
　　联产品成本计算(joint products costing) |R[v@c`pn  
　　生产成本汇总程序(accumulation process of procluction cost) 0zlM .rjEZ  
　　制造费用差异(manufacturing expenses variance) 0~(\lkh*!9  
　　实际成本与估计成本(actual cost and estimated cost) JTSq{NN  
　　工资费用分配(salary costs allocation) }g%KvYB_  
　　成本曲线(cost curve) =W;
t@"6>2  
　　农业生产成本(agriculture production cost) k, $I59  
　　原始成本和重置成本(original cost and replacement cost) XhQw+j~1.  
　　工程施工成本 y 21)~  
　　直接成本与间接成本(direct cost and indirect cost) E_ o{c5N  
　　可控成本(controllable cost) iMP*]K-O  
　　制造费用分配(manufacturing expenses allocation) bbfDt^  
　　理论成本与应用成本(theory cost and practice cost) oV%( 37W9=  
　　辅助生产成本分配(auxiliary production cost allocation) 2U=/<3;u  
　　期间,费用 # q0Ub-  
　　成本控制程序(procedure of cost control) MLkL.1eGSb  
　　成本记录(cost entry, cost recorder cost agenda)  #a|6Q
8  
　　成本计算分批法(job costing method) N*_/@qM> a  
　　成本计算分步法 n2 5irCD`  
　　直接人工成本差异(direct labor variance) U:s}/to  
　　成本控制方法(cost control method)