[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 y[};J vk  
　　股本 Share capital }n:?7  
　　已归还投资 Investment returned 6?tlU>A2s  
　　利润分配-其他转入 Profit appropriation - other transfer in &<TzG B*  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve l\0w;: N3  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve El
j_,z  
　　利润分配-提取储备基金 Profit appropriation - reserve fund jEdtJEPa  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund q/9H..6  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,i9Byx#TN  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit g]~h(mI  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends =<@2#E)  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve {=2DqkTD  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 9# 4Y1LS)  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares pO  Iq%0]  
　　期初未分配利润 Retained earnings, beginning of the year CbBSFKM  
　　资本公积-股本溢价 Capital surplus - share premium e!-,PU9+  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve YV% 5y1i  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ^>x|z.
 
　　资本公积-股权投资准备 Capital surplus - investment reserve Yj|eji7y  
　　资本公积-拨款转入 Capital surplus - subsidiary BAj-akc f  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ( lm&*tKm  
　　资本公积-其他 Capital surplus - others $q?$]k|M`  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve o Pci66  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve d$ACDX
2  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve u9woEe?  
　　盈余公积-储备基金 Surplus reserve - reserve fund 85:NFa@J  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund \`<cH#  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment WO5O?jo'  
　　主营业务收入 Sales 4BYE1 fUzd  
　　主营业务成本 Cost of sales }T^cEfX  
　　主营业务税金及附加 Sales tax ]Y>h3T~  
　　营业费用 Operating expenses q#A(gyy  
　　管理费用 General and administrative expenses '+>fFM,*B  
　　财务费用 Financial expenses g>0XxjP4  
　　投资收益 Investment income [S]S^ej*8  
　　其他业务收入 Other operating income thi1kJ`L  
　　营业外收入 Non-operating income |'ln?D:&  
　　补贴收入 Subsidy income `nXVE+E@  
　　其他业务支出 Other operating expenses ,C.:;Ime({  
　　营业外支出 Non-operating expenses WL,&-*JAW  
　　所得税 Income tax c !ZM  
　　直接人工成本差异(direct labor variance) #o/H~Iv  
　　直接材料成本差异(direct material variance) ,d+fDmm3  
　　在产品计价(work-in-process costing) qW:)!z3\  
　　联产品成本计算(joint products costing) =\#%j|9N9  
　　生产成本汇总程序(accumulation process of procluction cost) <:/&&@2  
　　制造费用差异(manufacturing expenses variance) /v|"0  
　　实际成本与估计成本(actual cost and estimated cost) kd:$oS_*s  
　　工资费用分配(salary costs allocation) g[ 0<m#"  
　　成本曲线(cost curve) NgCuFL(Ic  
　　农业生产成本(agriculture production cost) <$w?/y/'  
　　原始成本和重置成本(original cost and replacement cost) 4(neKr5\#  
　　工程施工成本 -4w=s|#.\  
　　直接成本与间接成本(direct cost and indirect cost) v[@c*wo  
　　可控成本(controllable cost) N..j{FE  
　　制造费用分配(manufacturing expenses allocation) jc[_I&Oc_  
　　理论成本与应用成本(theory cost and practice cost) )3YtIH_  
　　辅助生产成本分配(auxiliary production cost allocation) #*$P'r  
　　期间,费用 4H5pr  
　　成本控制程序(procedure of cost control) heaRX4  
　　成本记录(cost entry, cost recorder cost agenda) Z@8vL  
　　成本计算分批法(job costing method) J`q]6qf#  
　　成本计算分步法 > oA?6x  
　　直接人工成本差异(direct labor variance) [3l*F  
　　成本控制方法(cost control method)