[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 =JE 5/  
　　股本 Share capital >Yx,%a@~R  
　　已归还投资 Investment returned TFO4jji
C"  
　　利润分配-其他转入 Profit appropriation - other transfer in h\/T b8  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %\B@!4
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　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :~Ppv5W.  
　　利润分配-提取储备基金 Profit appropriation - reserve fund BnU3oP  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *6wt+twH  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )
@_5}8  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ~=t K17i  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends )Ec /5=A  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @a}\]R
En  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends &~"e["gF=  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares jJ3dZ<#  
　　期初未分配利润 Retained earnings, beginning of the year _i2guhRs*Q  
　　资本公积-股本溢价 Capital surplus - share premium BM[jF=0  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |3C5"R3ZGO  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 'wjL7PI  
　　资本公积-股权投资准备 Capital surplus - investment reserve j>)yV@g/  
　　资本公积-拨款转入 Capital surplus - subsidiary C/ENJ&  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation H{g&y o  
　　资本公积-其他 Capital surplus - others s >7(S%#N  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .$zo_~ mR  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve SquuK1P=  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve T7Qw1k  
　　盈余公积-储备基金 Surplus reserve - reserve fund b,lIndj#  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund }{F1Cr  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment zXGi  
　　主营业务收入 Sales V5rW_X:]8  
　　主营业务成本 Cost of sales &d=ZCa
P  
　　主营业务税金及附加 Sales tax \ +>g"';f  
　　营业费用 Operating expenses ]O0:0Z\  
　　管理费用 General and administrative expenses eT@,QA(3  
　　财务费用 Financial expenses cIg+^Tl  
　　投资收益 Investment income C!^[ d  
　　其他业务收入 Other operating income K9c5HuGy  
　　营业外收入 Non-operating income z K6'wL!!I  
　　补贴收入 Subsidy income jfjT::f>l  
　　其他业务支出 Other operating expenses 7;SI=  
　　营业外支出 Non-operating expenses ]dL#k>$0q  
　　所得税 Income tax wY*tq{7  
　　直接人工成本差异(direct labor variance) HG&rE3@  
　　直接材料成本差异(direct material variance) .$-GGvN]  
　　在产品计价(work-in-process costing) I2)#."=Ew  
　　联产品成本计算(joint products costing) I5#zo,9  
　　生产成本汇总程序(accumulation process of procluction cost)
dCO)"]  
　　制造费用差异(manufacturing expenses variance) )BmO[
AiOM  
　　实际成本与估计成本(actual cost and estimated cost) jbTsrj"g  
　　工资费用分配(salary costs allocation) u%Ay
W  
　　成本曲线(cost curve) ~JTp8E9kw  
　　农业生产成本(agriculture production cost) q]wP^;\Jl  
　　原始成本和重置成本(original cost and replacement cost) `Zd\d:Wyv  
　　工程施工成本 . NT9dX  
　　直接成本与间接成本(direct cost and indirect cost) ;fZ9:WB  
　　可控成本(controllable cost) #_'| TT>p#  
　　制造费用分配(manufacturing expenses allocation) z<,-:=BC"  
　　理论成本与应用成本(theory cost and practice cost) n0opb [?  
　　辅助生产成本分配(auxiliary production cost allocation) i7foZ\btFc  
　　期间,费用 (}MN16!  
　　成本控制程序(procedure of cost control) %Mr^~7nN  
　　成本记录(cost entry, cost recorder cost agenda) c. 06Sw*  
　　成本计算分批法(job costing method) hi^t zpy  
　　成本计算分步法 L]{1@~E:q  
　　直接人工成本差异(direct labor variance) &'oZ]
}^0  
　　成本控制方法(cost control method)