[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 PvS\  
　　股本 Share capital XO4rrAYvW  
　　已归还投资 Investment returned EA!I& mBq  
　　利润分配-其他转入 Profit appropriation - other transfer in }Ym~[S*x  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve u-~
?ylh  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2aW"t.[j  
　　利润分配-提取储备基金 Profit appropriation - reserve fund @*~cmf&FIQ  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $:0?"?o);  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund x^6
sjfAW  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit JA^Y:@ <{/  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends V?Ye^-29  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Z_?r5M;  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7j\jOklV  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares J(x42Q}*S  
　　期初未分配利润 Retained earnings, beginning of the year {@<EV
w  
　　资本公积-股本溢价 Capital surplus - share premium e/
V8lo  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 4[m4u6z=  
　　资本公积-接受现金捐赠 Capital surplus - cash donation _cXLQ)-  
　　资本公积-股权投资准备 Capital surplus - investment reserve lnRbvulH  
　　资本公积-拨款转入 Capital surplus - subsidiary ik|iAWy  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation -$_h]x* W  
　　资本公积-其他 Capital surplus - others O8WL ulo  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve NxQ+z^o\  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Nn|~:9#  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve a`uHkRX )U  
　　盈余公积-储备基金 Surplus reserve - reserve fund AP_2.V=Sn  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund l+i9)Fc<i  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment M}tr*L  
　　主营业务收入 Sales c{s%kVOzg  
　　主营业务成本 Cost of sales A{b?ZT~2]  
　　主营业务税金及附加 Sales tax 3~^}R  
　　营业费用 Operating expenses E;^~}  
　　管理费用 General and administrative expenses I^fKZ^]8P  
　　财务费用 Financial expenses /I3>u  
　　投资收益 Investment income fu?Y'Qet  
　　其他业务收入 Other operating income a).bk!G  
　　营业外收入 Non-operating income )6:nJ"j#  
　　补贴收入 Subsidy income O(oGRK<xM  
　　其他业务支出 Other operating expenses _Tj`  
　　营业外支出 Non-operating expenses N_"mC^Vx  
　　所得税 Income tax rN%aP-sa<  
　　直接人工成本差异(direct labor variance) 'X(G><R9  
　　直接材料成本差异(direct material variance) AT4G]pT  
　　在产品计价(work-in-process costing) Jd>"g9  
　　联产品成本计算(joint products costing) C~dD'Tq]  
　　生产成本汇总程序(accumulation process of procluction cost) <kr%ylhIu  
　　制造费用差异(manufacturing expenses variance) ' |>  
　　实际成本与估计成本(actual cost and estimated cost) 7-hSso.'  
　　工资费用分配(salary costs allocation) I`e|[k2  
　　成本曲线(cost curve) i''[u  
　　农业生产成本(agriculture production cost) J_^Ml)@iy  
　　原始成本和重置成本(original cost and replacement cost) b:uMON,H  
　　工程施工成本 GY%48}7  
　　直接成本与间接成本(direct cost and indirect cost) qm1;^j&y  
　　可控成本(controllable cost) > %U
  
　　制造费用分配(manufacturing expenses allocation) $pm5G} .  
　　理论成本与应用成本(theory cost and practice cost) I?mU_^no  
　　辅助生产成本分配(auxiliary production cost allocation) *?Sp9PixP  
　　期间,费用 FF"`F8-w>Z  
　　成本控制程序(procedure of cost control) ;8 D31OT  
　　成本记录(cost entry, cost recorder cost agenda) YI*Av+Z)  
　　成本计算分批法(job costing method) hw [G  
　　成本计算分步法 x!o>zT\  
　　直接人工成本差异(direct labor variance) ^Pk-<b4}  
　　成本控制方法(cost control method)