[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 TRa|}JaI"  
　　股本 Share capital Bc$t`PI  
　　已归还投资 Investment returned JPRl/P$  
　　利润分配-其他转入 Profit appropriation - other transfer in zbrDDkZ1  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve EP*"=_  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve v#F
.FK  
　　利润分配-提取储备基金 Profit appropriation - reserve fund PXWBc\  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund M1^pf<!s  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund S'q (Qo  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit }k$2r3  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends c<|;<8ew  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve TX$j-TM'  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |-bAzt  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares D >$9(  
　　期初未分配利润 Retained earnings, beginning of the year ~ 'n3],o?  
　　资本公积-股本溢价 Capital surplus - share premium re:=fC:t5A  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !gu# #MrJ9  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Z
J1%  
　　资本公积-股权投资准备 Capital surplus - investment reserve UH2fP G  
　　资本公积-拨款转入 Capital surplus - subsidiary pwr,rAJ}$j  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7xqTT
N6h  
　　资本公积-其他 Capital surplus - others O1Vs!  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve u.43b8!  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve g,*LP  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve T|[zk.8=E  
　　盈余公积-储备基金 Surplus reserve - reserve fund @ -)jU!  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund U,\3 !D0jt  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment pKMy:j
 
　　主营业务收入 Sales &c%;Lo  
　　主营业务成本 Cost of sales v,^2'C$o  
　　主营业务税金及附加 Sales tax [jU.58*  
　　营业费用 Operating expenses {HHc}8  
　　管理费用 General and administrative expenses ')
zdI]@M  
　　财务费用 Financial expenses B*W)e$  
　　投资收益 Investment income {FNmYneh?6  
　　其他业务收入 Other operating income [f 4Nq \i  
　　营业外收入 Non-operating income ^z>3+oi  
　　补贴收入 Subsidy income e'Njl?>3  
　　其他业务支出 Other operating expenses teIUSB[  
　　营业外支出 Non-operating expenses ~qekM>z  
　　所得税 Income tax k  <SFl  
　　直接人工成本差异(direct labor variance) Gf*|f"O  
　　直接材料成本差异(direct material variance) L;6L@D6  
　　在产品计价(work-in-process costing) =wEU+R_#o  
　　联产品成本计算(joint products costing) #l2KJ7AMK  
　　生产成本汇总程序(accumulation process of procluction cost) Z7)la |  
　　制造费用差异(manufacturing expenses variance) =MMU(0 E  
　　实际成本与估计成本(actual cost and estimated cost) < 2{g[le  
　　工资费用分配(salary costs allocation) }&!fT\4  
　　成本曲线(cost curve) 3 vr T`  
　　农业生产成本(agriculture production cost) a*/%EP3  
　　原始成本和重置成本(original cost and replacement cost) ;&=c@>!xP#  
　　工程施工成本 6_}& WjU'  
　　直接成本与间接成本(direct cost and indirect cost) xO3-I@  
　　可控成本(controllable cost) ! X5n'1&  
　　制造费用分配(manufacturing expenses allocation) {-a8^IK,  
　　理论成本与应用成本(theory cost and practice cost) 3M~*4  
　　辅助生产成本分配(auxiliary production cost allocation) K FMx(fD  
　　期间,费用 v@n 0ma=  
　　成本控制程序(procedure of cost control) ;l4epN  
　　成本记录(cost entry, cost recorder cost agenda) J7a_a>Y  
　　成本计算分批法(job costing method) o>~xrV`E  
　　成本计算分步法 HX}9;O  
　　直接人工成本差异(direct labor variance) |%\>+/j$  
　　成本控制方法(cost control method)