[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 bvF-F$n%F  
　　股本 Share capital V)jF]u~g  
　　已归还投资 Investment returned ^E]y >Y  
　　利润分配-其他转入 Profit appropriation - other transfer in I4(z'C  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Xv2Q8-}w  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve L['g')g.  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 0dCg/wJx  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund m<I>NYfE  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund HApjXv!U[  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit N}CeQ'l[R  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends %_. fEFy07  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
[Z2mH  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 9CPr/q9'  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [m0G;%KR
/  
　　期初未分配利润 Retained earnings, beginning of the year wu~?P`  
　　资本公积-股本溢价 Capital surplus - share premium 4_W*LG~2s  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve R "qt}4m  
　　资本公积-接受现金捐赠 Capital surplus - cash donation d^qTY?k.  
　　资本公积-股权投资准备 Capital surplus - investment reserve ,d@FO|G#pt  
　　资本公积-拨款转入 Capital surplus - subsidiary :rSCoi>K  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Z3O_K  
　　资本公积-其他 Capital surplus - others K;l xPM]  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Ci$?Hm9n  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Nq"J[l*+g  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8iUY ZF  
　　盈余公积-储备基金 Surplus reserve - reserve fund 'cPE7uNT  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund $ #bWh  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment QC<O=<$Q[  
　　主营业务收入 Sales v{;^>"5o  
　　主营业务成本 Cost of sales |Ng}ZLBM  
　　主营业务税金及附加 Sales tax f,'^"Me$c  
　　营业费用 Operating expenses @_H L{q%h  
　　管理费用 General and administrative expenses 2Dw}o;1'  
　　财务费用 Financial expenses L XHDX  
　　投资收益 Investment income aSt:G*a"  
　　其他业务收入 Other operating income o}e] W,  
　　营业外收入 Non-operating income Qb#iT}!p%  
　　补贴收入 Subsidy income tQ,3nI!|xF  
　　其他业务支出 Other operating expenses q);@iiJ-  
　　营业外支出 Non-operating expenses D]?yGI_  
　　所得税 Income tax |-`-zo4z  
　　直接人工成本差异(direct labor variance) *]*0
uo  
　　直接材料成本差异(direct material variance) Xq%ijo  
　　在产品计价(work-in-process costing) *:"p*qV*  
　　联产品成本计算(joint products costing) Jvr`9<`  
　　生产成本汇总程序(accumulation process of procluction cost) TT^L)d  
　　制造费用差异(manufacturing expenses variance) &0RKNpwg  
　　实际成本与估计成本(actual cost and estimated cost) ;4k/h/o1#  
　　工资费用分配(salary costs allocation) -\~HAnh  
　　成本曲线(cost curve) @Px_\w  
　　农业生产成本(agriculture production cost) Odr<fvV,>  
　　原始成本和重置成本(original cost and replacement cost) ,SH^L|I  
　　工程施工成本 \[<8AV"E-'  
　　直接成本与间接成本(direct cost and indirect cost) ?U3~rro!  
　　可控成本(controllable cost) yX%NFXD  
　　制造费用分配(manufacturing expenses allocation) 09J,!NN  
　　理论成本与应用成本(theory cost and practice cost) 0?*":o30  
　　辅助生产成本分配(auxiliary production cost allocation) wUKt$_]``  
　　期间,费用 uJU;C.LX  
　　成本控制程序(procedure of cost control) |Ge!;v  
　　成本记录(cost entry, cost recorder cost agenda) ;N^4R$Q.  
　　成本计算分批法(job costing method) z=C<@ki`  
　　成本计算分步法 Cuc+9  
　　直接人工成本差异(direct labor variance) r#B{j$Rw   
　　成本控制方法(cost control method)