[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 @RW=(&<1  
　　股本 Share capital hO3>Gl5<  
　　已归还投资 Investment returned Nq |b$S[4  
　　利润分配-其他转入 Profit appropriation - other transfer in @l~zn%!X  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve xh[De}@  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve s wv1>52{  
　　利润分配-提取储备基金 Profit appropriation - reserve fund zCxr]md  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund @Y":DHF5q  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund '1]Iu@?  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit y2
1zaQ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6XPf0Gl  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve tPh``o  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends U5 ~L^  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $OK}jSH*v)  
　　期初未分配利润 Retained earnings, beginning of the year ~Aul 7[IH  
　　资本公积-股本溢价 Capital surplus - share premium p`ai2`qC`  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve IM:*uv  
　　资本公积-接受现金捐赠 Capital surplus - cash donation YK Nz[x$|  
　　资本公积-股权投资准备 Capital surplus - investment reserve =H&@9=D*  
　　资本公积-拨款转入 Capital surplus - subsidiary
 qOO2@c  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation SB R=  
　　资本公积-其他 Capital surplus - others \Ub=Wm\
 
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve -gZI^EII  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _h1n]@ d5  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 6j9P`#Lt  
　　盈余公积-储备基金 Surplus reserve - reserve fund >(Mu9ie*`  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund )*_4=-8H  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6|*em4  
　　主营业务收入 Sales h^#K4/  
　　主营业务成本 Cost of sales #Pi}2RBRu  
　　主营业务税金及附加 Sales tax b=<xzvy  
　　营业费用 Operating expenses <t[WHDO`  
　　管理费用 General and administrative expenses S EdNH.|I  
　　财务费用 Financial expenses A%S6&!I:(  
　　投资收益 Investment income G%N3h'zDi  
　　其他业务收入 Other operating income e>W}3H5w0  
　　营业外收入 Non-operating income sr(f
9Vl  
　　补贴收入 Subsidy income _bp9UJ  
　　其他业务支出 Other operating expenses "NqB_?DT  
　　营业外支出 Non-operating expenses wIT0A-Por4  
　　所得税 Income tax 9 z_9yT  
　　直接人工成本差异(direct labor variance) KCG-&p$v@s  
　　直接材料成本差异(direct material variance) FL-yt  
　　在产品计价(work-in-process costing) s UX%{|T_  
　　联产品成本计算(joint products costing) k i`7S  
　　生产成本汇总程序(accumulation process of procluction cost) ^3*k6h[(  
　　制造费用差异(manufacturing expenses variance) h?H:r <  
　　实际成本与估计成本(actual cost and estimated cost) I6}ineps  
　　工资费用分配(salary costs allocation) 595P04  
　　成本曲线(cost curve) |1vikG8  
　　农业生产成本(agriculture production cost) JA'C\  
　　原始成本和重置成本(original cost and replacement cost)   ?Y4$  
　　工程施工成本 Dk&@AjJga  
　　直接成本与间接成本(direct cost and indirect cost) 871taL
=  
　　可控成本(controllable cost) `8$gaA*  
　　制造费用分配(manufacturing expenses allocation) !o A,^4(  
　　理论成本与应用成本(theory cost and practice cost) ! Ff/RRo  
　　辅助生产成本分配(auxiliary production cost allocation) nRKh
|B)  
　　期间,费用 9L+dN%C  
　　成本控制程序(procedure of cost control) 78't"2>  
　　成本记录(cost entry, cost recorder cost agenda) <0!/7*;#ZT  
　　成本计算分批法(job costing method) J)R;NYl  
　　成本计算分步法 -A}U^-'a}  
　　直接人工成本差异(direct labor variance) G[7Z5)2B  
　　成本控制方法(cost control method)