[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 8Ee bWs*1  
　　股本 Share capital bb6 ~H  
　　已归还投资 Investment returned b}G4eXkuj  
　　利润分配-其他转入 Profit appropriation - other transfer in "EoC7 1  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 5(/
5$u   
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve `.# l_-U{  
　　利润分配-提取储备基金 Profit appropriation - reserve fund $z7[RLu0!  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund + s6wF{  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund XA[GF6W,Y  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit u}QB-oU   
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends WC!bB  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6~b~[gA  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 9<An^lLK*  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Nk-biD/J  
　　期初未分配利润 Retained earnings, beginning of the year /H)K_H#|;  
　　资本公积-股本溢价 Capital surplus - share premium q%4l!gzF3  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve gTK5z.]  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Ozk^B{{o  
　　资本公积-股权投资准备 Capital surplus - investment reserve lN,8(n?g  
　　资本公积-拨款转入 Capital surplus - subsidiary mm3goIi;Y  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 9T47U; _)  
　　资本公积-其他 Capital surplus - others B|IQ/g?  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve k'N `5M)  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Fj9/@pe1  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve WUid5e2  
　　盈余公积-储备基金 Surplus reserve - reserve fund eSynw$F2N  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund "y>\ mC
  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Ejdw"P"  
　　主营业务收入 Sales $+IE`(Ckf  
　　主营业务成本 Cost of sales oZO6J-ea  
　　主营业务税金及附加 Sales tax 28[dTsd%  
　　营业费用 Operating expenses _nR8L`l*z  
　　管理费用 General and administrative expenses QZBXI3%#s  
　　财务费用 Financial expenses XA~Rn>7&H  
　　投资收益 Investment income PUB|XgQDY:  
　　其他业务收入 Other operating income L ~1u?-zu  
　　营业外收入 Non-operating income V1KWi^  
　　补贴收入 Subsidy income 47_4`rzy;  
　　其他业务支出 Other operating expenses D4yJ:ATO&  
　　营业外支出 Non-operating expenses 9 i)E<.6  
　　所得税 Income tax Y&xm
y|O#  
　　直接人工成本差异(direct labor variance) lrjlkgSN  
　　直接材料成本差异(direct material variance) %S8e:kc6  
　　在产品计价(work-in-process costing) PsDks3cG  
　　联产品成本计算(joint products costing) #Zpp*S55  
　　生产成本汇总程序(accumulation process of procluction cost) L!E/ )#{  
　　制造费用差异(manufacturing expenses variance) [L1pDICoy  
　　实际成本与估计成本(actual cost and estimated cost) 9?r|Y@xh]  
　　工资费用分配(salary costs allocation) %T*lcg  
　　成本曲线(cost curve) lgZ3=h  
　　农业生产成本(agriculture production cost) m",wjoZe*  
　　原始成本和重置成本(original cost and replacement cost) B&0^3iKFi  
　　工程施工成本 :X[(ymWNE  
　　直接成本与间接成本(direct cost and indirect cost) tRYMK+  
　　可控成本(controllable cost) ZVpMR0!  
　　制造费用分配(manufacturing expenses allocation) U YH;15s  
　　理论成本与应用成本(theory cost and practice cost) 9Ot;R?>(  
　　辅助生产成本分配(auxiliary production cost allocation) @oC8

:  
　　期间,费用 /%Bc*k=ox  
　　成本控制程序(procedure of cost control) .
+7GecYz  
　　成本记录(cost entry, cost recorder cost agenda) [~bfM6Jw  
　　成本计算分批法(job costing method) @.fuR#  
　　成本计算分步法 SMaC{RPQ  
　　直接人工成本差异(direct labor variance) }cyHR1K  
　　成本控制方法(cost control method)