[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 #*XuU8q?  
　　股本 Share capital bv-s}UP0  
　　已归还投资 Investment returned  pb6z)8  
　　利润分配-其他转入 Profit appropriation - other transfer in n*hHqZl  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve xLX:>64'o>  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~O&3OL:L  
　　利润分配-提取储备基金 Profit appropriation - reserve fund +Z#lf  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund D'c,z[  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _L<IxOZh+  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit @'jC>BS8`  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends m<hR Lo  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8?J\  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Gd%KBb  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares FlgK:=Fmj  
　　期初未分配利润 Retained earnings, beginning of the year c5nl!0XX  
　　资本公积-股本溢价 Capital surplus - share premium tFO86 !ln  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +)dQd T0Fq  
　　资本公积-接受现金捐赠 Capital surplus - cash donation s^)wh v`C  
　　资本公积-股权投资准备 Capital surplus - investment reserve &FW|O(
]  
　　资本公积-拨款转入 Capital surplus - subsidiary R=_ fk  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation wk'|gI[W  
　　资本公积-其他 Capital surplus - others R^{O
w  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ix [aS  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,=.&  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve VMe~aUd  
　　盈余公积-储备基金 Surplus reserve - reserve fund 3T+#d-\  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund "at*G>+  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment %D
:Mt|  
　　主营业务收入 Sales 7?Q<kB=f  
　　主营业务成本 Cost of sales ~L<q9B( @  
　　主营业务税金及附加 Sales tax 37Q9goMov  
　　营业费用 Operating expenses 5~5d%C^3k  
　　管理费用 General and administrative expenses Dh*Uv,  
　　财务费用 Financial expenses ]*'V#;s  
　　投资收益 Investment income b<u   
　　其他业务收入 Other operating income 2zZ" }Zr#  
　　营业外收入 Non-operating income }YfM<  
　　补贴收入 Subsidy income -NGY+
1  
　　其他业务支出 Other operating expenses n3SCiSr  
　　营业外支出 Non-operating expenses Xb@lKX5Re  
　　所得税 Income tax 7`9J.L&,;  
　　直接人工成本差异(direct labor variance) y 4j 0n F  
　　直接材料成本差异(direct material variance) KU|dw^Yk  
　　在产品计价(work-in-process costing) o4^rE<vJ  
　　联产品成本计算(joint products costing) FZ)_WaqGf  
　　生产成本汇总程序(accumulation process of procluction cost) dj3}Tjt  
　　制造费用差异(manufacturing expenses variance) :7 Ro9z8  
　　实际成本与估计成本(actual cost and estimated cost) D~P I_*h.  
　　工资费用分配(salary costs allocation) c!{v/zOz  
　　成本曲线(cost curve) NifzZEX  
　　农业生产成本(agriculture production cost) RP?UKOc  
　　原始成本和重置成本(original cost and replacement cost) mI_ ?hl?Pv  
　　工程施工成本 XT~!dq5  
　　直接成本与间接成本(direct cost and indirect cost) vN=e 1\  
　　可控成本(controllable cost) .'.#bH9K  
　　制造费用分配(manufacturing expenses allocation) @)owj^sA  
　　理论成本与应用成本(theory cost and practice cost) ?`#)JG,A7  
　　辅助生产成本分配(auxiliary production cost allocation) By% mJ%$~  
　　期间,费用 Q ;V `  
　　成本控制程序(procedure of cost control) =BzyI  
　　成本记录(cost entry, cost recorder cost agenda) ckY,6e"6  
　　成本计算分批法(job costing method) bKRz=$P?  
　　成本计算分步法 V<A_c^unO  
　　直接人工成本差异(direct labor variance) yhhW4rz  
　　成本控制方法(cost control method)