[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 FM
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　　股本 Share capital oi7Y
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　　已归还投资 Investment returned .^wBv 'Y  
　　利润分配-其他转入 Profit appropriation - other transfer in 5p>rQq 0  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )tx2lyY:  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8K9
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　　利润分配-提取储备基金 Profit appropriation - reserve fund
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　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \HL66%b[  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4*9BAv  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit "9IR|   
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 2i$_ ,[fi  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve (7C$'T-ZK  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ujLje:Yc  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares mYFc53B  
　　期初未分配利润 Retained earnings, beginning of the year ge]Z5E(1  
　　资本公积-股本溢价 Capital surplus - share premium u/apnAW@M  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6Z5$cR_vC7  
　　资本公积-接受现金捐赠 Capital surplus - cash donation sitgz)Ki^  
　　资本公积-股权投资准备 Capital surplus - investment reserve F8xu&Vk0:  
　　资本公积-拨款转入 Capital surplus - subsidiary MM*9Q`cB  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation @o6!  
　　资本公积-其他 Capital surplus - others l% p4.CX  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve w>4( hGO  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve H<"EE1
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　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve bD=R/yA  
　　盈余公积-储备基金 Surplus reserve - reserve fund r_MP[]f|0  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund
{S`Rr/E|%  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment qOAhBZ~  
　　主营业务收入 Sales 5&_R+g  
　　主营业务成本 Cost of sales [W99}bi$  
　　主营业务税金及附加 Sales tax G_}oI|B  
　　营业费用 Operating expenses ~i0>[S3'  
　　管理费用 General and administrative expenses w{riXOjS4  
　　财务费用 Financial expenses  USJ4Z  
　　投资收益 Investment income C'PHbo:  
　　其他业务收入 Other operating income E(*S]Z
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　　营业外收入 Non-operating income p.5 *`, )  
　　补贴收入 Subsidy income k>=wwPy  
　　其他业务支出 Other operating expenses G+tzp&G@  
　　营业外支出 Non-operating expenses | Pqs)Mb]  
　　所得税 Income tax uT YG/O  
　　直接人工成本差异(direct labor variance) AD>/#Ul  
　　直接材料成本差异(direct material variance) [ $M l;K  
　　在产品计价(work-in-process costing) o\qeX|.70  
　　联产品成本计算(joint products costing) ?lm<)y?I7+  
　　生产成本汇总程序(accumulation process of procluction cost) jX,A.  
　　制造费用差异(manufacturing expenses variance) MfraTUxIo/  
　　实际成本与估计成本(actual cost and estimated cost) Mo]iVj8~  
　　工资费用分配(salary costs allocation) X*a7`aL  
　　成本曲线(cost curve) (L!u[e0[#  
　　农业生产成本(agriculture production cost) /U>8vV+C  
　　原始成本和重置成本(original cost and replacement cost) _)~|Z~  
　　工程施工成本 qnzNJ_ `R  
　　直接成本与间接成本(direct cost and indirect cost) o3`0x9{  
　　可控成本(controllable cost) N@"e^i  
　　制造费用分配(manufacturing expenses allocation) }mS Q!"f:  
　　理论成本与应用成本(theory cost and practice cost) Xy9'JVV6  
　　辅助生产成本分配(auxiliary production cost allocation) +B7UGI  
　　期间,费用 =nCV.Wf  
　　成本控制程序(procedure of cost control) [-\DC*6  
　　成本记录(cost entry, cost recorder cost agenda) :I^4ILQCD  
　　成本计算分批法(job costing method) #+^l3hMK  
　　成本计算分步法 NJKk\RM@7  
　　直接人工成本差异(direct labor variance) hysxHOL  
　　成本控制方法(cost control method)