[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 [//R~i?  
　　股本 Share capital j Ib  
　　已归还投资 Investment returned {MAQ/5  
　　利润分配-其他转入 Profit appropriation - other transfer in Vpfp}pL  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve kU5.iK'  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve et,GrL)l  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 38V 3o`f  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5pNY)>]t=  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund @(``:)Z<b  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ~H)4)r^  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends M_0zC1  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve h 6G/O`:  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends NW|f7 ItX  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %,@vWmn  
　　期初未分配利润 Retained earnings, beginning of the year D*5hrkV9  
　　资本公积-股本溢价 Capital surplus - share premium kpwt]]e*  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #0I{.Wy]  
　　资本公积-接受现金捐赠 Capital surplus - cash donation k@>\LR/v  
　　资本公积-股权投资准备 Capital surplus - investment reserve YIt9M,5/Q  
　　资本公积-拨款转入 Capital surplus - subsidiary xieP "6  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;P&y,:<m:  
　　资本公积-其他 Capital surplus - others _,Fny_u=;  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve AEmNHO@%q  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve z> <5R|Gf  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 31^cz*V  
　　盈余公积-储备基金 Surplus reserve - reserve fund gIWrlIV{9  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund z@s5m }  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment T[k4lM  
　　主营业务收入 Sales qpoV]#iW  
　　主营业务成本 Cost of sales ?q`0ZuAg\<  
　　主营业务税金及附加 Sales tax +`mGK:>  
　　营业费用 Operating expenses pi(-A  
　　管理费用 General and administrative expenses 87!C@XlK_  
　　财务费用 Financial expenses "}WJd$
 
　　投资收益 Investment income 5/",<1  
　　其他业务收入 Other operating income e[u?_h  
　　营业外收入 Non-operating income >$677  
　　补贴收入 Subsidy income @YvO
oTyb  
　　其他业务支出 Other operating expenses v1U ?&C  
　　营业外支出 Non-operating expenses os3 8u!3-  
　　所得税 Income tax e;bYaM4UX  
　　直接人工成本差异(direct labor variance) 0oA{Jix  
　　直接材料成本差异(direct material variance) {n3EGSP#  
　　在产品计价(work-in-process costing) B@Co'DV[/]  
　　联产品成本计算(joint products costing) seFGJfN\?f  
　　生产成本汇总程序(accumulation process of procluction cost) &hHW3Q(1  
　　制造费用差异(manufacturing expenses variance) %\O#&=$E  
　　实际成本与估计成本(actual cost and estimated cost)  Uk*IpP`  
　　工资费用分配(salary costs allocation) *YTo{~  
　　成本曲线(cost curve) p1pQU={<  
　　农业生产成本(agriculture production cost) iq#b#PYA  
　　原始成本和重置成本(original cost and replacement cost) cHA7Kg !  
　　工程施工成本 C-eA8pYY/  
　　直接成本与间接成本(direct cost and indirect cost) gie
N9S  
　　可控成本(controllable cost) !"Yj|Nu6  
　　制造费用分配(manufacturing expenses allocation) 2'jOP"G  
　　理论成本与应用成本(theory cost and practice cost) Xy,lA4IP  
　　辅助生产成本分配(auxiliary production cost allocation) Eh</? Qv\  
　　期间,费用 -Lu)'+  
　　成本控制程序(procedure of cost control) 8VG!TpX/B  
　　成本记录(cost entry, cost recorder cost agenda) ^{$FI`P  
　　成本计算分批法(job costing method) <oKGD50#  
　　成本计算分步法 vgt]:$  
　　直接人工成本差异(direct labor variance)
GY3Wj  
　　成本控制方法(cost control method)