[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 3"P }n  
　　股本 Share capital `P9XqWr  
　　已归还投资 Investment returned LGl2$#x  
　　利润分配-其他转入 Profit appropriation - other transfer in f-%NaTI  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve W16,Alf :  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ##4GK08!  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 0fYj4`4=n  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *guoWPA|Ij  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ="g*\s?r  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit $ >EY
hLBa  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends A$w4PVS  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve \.3D~2cU  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends f{FDuIln  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )4&cph';  
　　期初未分配利润 Retained earnings, beginning of the year &0`) Q
 
　　资本公积-股本溢价 Capital surplus - share premium [B|MlrZ  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 3.qTLga|}  
　　资本公积-接受现金捐赠 Capital surplus - cash donation uh?>- ]r`  
　　资本公积-股权投资准备 Capital surplus - investment reserve U\R}`l  
　　资本公积-拨款转入 Capital surplus - subsidiary Rb{U+/gq  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation O/<K!;(@?  
　　资本公积-其他 Capital surplus - others w.0qp)}  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve rW0 FA  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve sxt-Vs7+6  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ka3u&3"  
　　盈余公积-储备基金 Surplus reserve - reserve fund +9")KQT  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund EcCFbqS4W  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment DuOG {
 
　　主营业务收入 Sales QV&D l_  
　　主营业务成本 Cost of sales 9 J?wO9rI  
　　主营业务税金及附加 Sales tax v_nj$1dY6  
　　营业费用 Operating expenses IzpZwx^3''  
　　管理费用 General and administrative expenses 1Tm
^  
　　财务费用 Financial expenses YWxc-fPZ  
　　投资收益 Investment income 2^l[(N  
　　其他业务收入 Other operating income `YIf_a{  
　　营业外收入 Non-operating income ruazOmnn~  
　　补贴收入 Subsidy income `4~H/'%QB  
　　其他业务支出 Other operating expenses Sx8OhUyux  
　　营业外支出 Non-operating expenses A$a1(8H  
　　所得税 Income tax 6#QK%[1!>  
　　直接人工成本差异(direct labor variance) 7K5P8N ,  
　　直接材料成本差异(direct material variance) 3fh8$A  
　　在产品计价(work-in-process costing) b%S62(qP  
　　联产品成本计算(joint products costing) 1hziXC0WY  
　　生产成本汇总程序(accumulation process of procluction cost) $O dCL  
　　制造费用差异(manufacturing expenses variance) |\g5+fv9  
　　实际成本与估计成本(actual cost and estimated cost) iX4Iu3  
　　工资费用分配(salary costs allocation) %C=]1Q=T)  
　　成本曲线(cost curve) kVy\b E0o  
　　农业生产成本(agriculture production cost) H(&4[%;MP  
　　原始成本和重置成本(original cost and replacement cost) \} ^E`b  
　　工程施工成本 4`8<   
　　直接成本与间接成本(direct cost and indirect cost) A21N|$[  
　　可控成本(controllable cost) ryFxn |4  
　　制造费用分配(manufacturing expenses allocation) as>L[jyG/  
　　理论成本与应用成本(theory cost and practice cost) Y>&Ew* Y  
　　辅助生产成本分配(auxiliary production cost allocation) _z1(y}u}  
　　期间,费用 ME=/|.}D<  
　　成本控制程序(procedure of cost control) oun ;rMq  
　　成本记录(cost entry, cost recorder cost agenda) [Ts"OPb%~  
　　成本计算分批法(job costing method) Co3:*nbRv  
　　成本计算分步法 ^*fxR
]Y  
　　直接人工成本差异(direct labor variance) Px
fY&;4n!  
　　成本控制方法(cost control method)