[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 oEN^O:9e  
　　股本 Share capital h,!`2_&UQ  
　　已归还投资 Investment returned tQYkH$e`/{  
　　利润分配-其他转入 Profit appropriation - other transfer in e]Q bC"  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -+)06BqF}  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Mv%"aFC  
　　利润分配-提取储备基金 Profit appropriation - reserve fund +_"AF|  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund [5T{`&  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )Bo]+\2  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Eb.k:8?Tn  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends X:kqX [\>  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /UP1*L  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends kH|cB!?x  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares N:% }KAc  
　　期初未分配利润 Retained earnings, beginning of the year \ :Vm7Zg  
　　资本公积-股本溢价 Capital surplus - share premium E#A%aLp0E  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve i[V\RKH*F  
　　资本公积-接受现金捐赠 Capital surplus - cash donation QRFBMq}'  
　　资本公积-股权投资准备 Capital surplus - investment reserve )/mBq#ZS  
　　资本公积-拨款转入 Capital surplus - subsidiary NG\g_^.M
 
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation i[7<l&K]  
　　资本公积-其他 Capital surplus - others 2b89th  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve s"-gnW  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve tmVGJ+gz  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve b2vCr F;  
　　盈余公积-储备基金 Surplus reserve - reserve fund FA7q pc  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6t!PHA  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment `SM37({c  
　　主营业务收入 Sales UV
z}"TRq.  
　　主营业务成本 Cost of sales XFmTr@\M  
　　主营业务税金及附加 Sales tax qC:QY6g$N  
　　营业费用 Operating expenses QXLHQ_V  
　　管理费用 General and administrative expenses Q xm:5P  
　　财务费用 Financial expenses jn,_Ncd#  
　　投资收益 Investment income efUa[XO  
　　其他业务收入 Other operating income a]4h5kJ';  
　　营业外收入 Non-operating income hcX`X2^  
　　补贴收入 Subsidy income l)K8.(2  
　　其他业务支出 Other operating expenses 8lZB3p]X  
　　营业外支出 Non-operating expenses {$P')>/  
　　所得税 Income tax !E.CpfaC  
　　直接人工成本差异(direct labor variance) 'J1
!P:tJ  
　　直接材料成本差异(direct material variance) OGWZq(c"6  
　　在产品计价(work-in-process costing) /]>8V'e\  
　　联产品成本计算(joint products costing) ,C;%AS/  
　　生产成本汇总程序(accumulation process of procluction cost) ~`Rb"Zn  
　　制造费用差异(manufacturing expenses variance) 3Q:HzqG  
　　实际成本与估计成本(actual cost and estimated cost) 5e|yW0o  
　　工资费用分配(salary costs allocation) >p?Vv0*  
　　成本曲线(cost curve) zkb[u
"  
　　农业生产成本(agriculture production cost) Mv_-JE9#>o  
　　原始成本和重置成本(original cost and replacement cost) -POsbb>  
　　工程施工成本 U@:h';.  
　　直接成本与间接成本(direct cost and indirect cost) YQ
N@;  
　　可控成本(controllable cost) S17 c#6vT  
　　制造费用分配(manufacturing expenses allocation) X')t6DQ(I  
　　理论成本与应用成本(theory cost and practice cost) 155
vY  
　　辅助生产成本分配(auxiliary production cost allocation) pSKwXx  
　　期间,费用 q.s'z}  
　　成本控制程序(procedure of cost control) o~`KOe  
　　成本记录(cost entry, cost recorder cost agenda) \m%Z;xKG  
　　成本计算分批法(job costing method) 5Ei4$T
 
　　成本计算分步法 z{wZLqG  
　　直接人工成本差异(direct labor variance) hq*"S-N  
　　成本控制方法(cost control method)