[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 8bB'[gJ]{  
　　股本 Share capital s-Mzl?o  
　　已归还投资 Investment returned T1@]:`&  
　　利润分配-其他转入 Profit appropriation - other transfer in ]<0|"NL  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve kpkN GQ2  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;UU+:~  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 2<aBUGA  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ACg5"  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Xm7Nr#  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit OG_2k3v  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]JeA29  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve C^po*(W6  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends (~r"N?`  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares eeuT
f  
　　期初未分配利润 Retained earnings, beginning of the year T j7
i#o  
　　资本公积-股本溢价 Capital surplus - share premium a&Ti44a[  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +fd^$Qd%K  
　　资本公积-接受现金捐赠 Capital surplus - cash donation [T;0vv8  
　　资本公积-股权投资准备 Capital surplus - investment reserve -vXX u;frt  
　　资本公积-拨款转入 Capital surplus - subsidiary ,H3~mq]  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation <Gy)|qpK[  
　　资本公积-其他 Capital surplus - others /\-qz$  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _u^ S[  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |wKC9O@%  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve p;dH[NW  
　　盈余公积-储备基金 Surplus reserve - reserve fund +8FlDiP  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund `0tzQ>ZQq  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment +2kJ
uoj:  
　　主营业务收入 Sales 6xs_@Vk|d  
　　主营业务成本 Cost of sales w.gI0
`  
　　主营业务税金及附加 Sales tax P9/5M4]tt  
　　营业费用 Operating expenses 2$^n@<uZ@  
　　管理费用 General and administrative expenses A0SEzX({[  
　　财务费用 Financial expenses _Mf
B,CS  
　　投资收益 Investment income slV+2b  
　　其他业务收入 Other operating income DiyviH  
　　营业外收入 Non-operating income r00 fvZyK  
　　补贴收入 Subsidy income yWa-iHWC
 
　　其他业务支出 Other operating expenses 5-Vdq  
　　营业外支出 Non-operating expenses M`$s dZ"  
　　所得税 Income tax d v@B-l;  
　　直接人工成本差异(direct labor variance) Z8P{Cr~U9  
　　直接材料成本差异(direct material variance) yz}Agc4.I  
　　在产品计价(work-in-process costing) !M&L<0b:7e  
　　联产品成本计算(joint products costing) O|J`M2r  
　　生产成本汇总程序(accumulation process of procluction cost) dnVl;L8L3  
　　制造费用差异(manufacturing expenses variance) {I |iUfy  
　　实际成本与估计成本(actual cost and estimated cost) RLN>*X  
　　工资费用分配(salary costs allocation) Iaf"j
2B  
　　成本曲线(cost curve) 9 veq  
　　农业生产成本(agriculture production cost) gaaW:**y  
　　原始成本和重置成本(original cost and replacement cost)
7z'l}*FRD  
　　工程施工成本 lzz rzx^  
　　直接成本与间接成本(direct cost and indirect cost) =PiDZS^"  
　　可控成本(controllable cost) r5XG$:$8\  
　　制造费用分配(manufacturing expenses allocation) ?b0VB  
　　理论成本与应用成本(theory cost and practice cost) Gxu&o%x[  
　　辅助生产成本分配(auxiliary production cost allocation) MP\$_;&xB  
　　期间,费用 ~y%8uHL:  
　　成本控制程序(procedure of cost control) D!kv+<+  
　　成本记录(cost entry, cost recorder cost agenda) 0wV!mC  
　　成本计算分批法(job costing method) Paz yY
 
　　成本计算分步法 2]n"7Z8(v8  
　　直接人工成本差异(direct labor variance) ~9JU_R^%m  
　　成本控制方法(cost control method)