[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 :#:O(K1PW  
　　股本 Share capital #IhLpO  
　　已归还投资 Investment returned [S&O-b8A  
　　利润分配-其他转入 Profit appropriation - other transfer in ,9tbu!Pvq  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6 Y_O^f  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve C1B3VG  
　　利润分配-提取储备基金 Profit appropriation - reserve fund gq_7_Y/  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund R5&$h$[/  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund dF11Rj,~ 8  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit k-cIb@+"  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends W;oU +z^t$  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve dFP-(dX#  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends +bc#GzVF  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 1;kG [z=A  
　　期初未分配利润 Retained earnings, beginning of the year K1/gJ9+(\  
　　资本公积-股本溢价 Capital surplus - share premium g;#KB
xE  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve gL SG:7m@  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Z++Z@J"  
　　资本公积-股权投资准备 Capital surplus - investment reserve }d3N`TT  
　　资本公积-拨款转入 Capital surplus - subsidiary X]pWvQ Q]  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7|M
$W(P  
　　资本公积-其他 Capital surplus - others CziaxJ  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve a}qse5Fr  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 2u*h*/  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve RTgA[O4J  
　　盈余公积-储备基金 Surplus reserve - reserve fund 7hF,gl5  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund H")N_BB  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9
p\Hx#^  
　　主营业务收入 Sales ZCE%38E N  
　　主营业务成本 Cost of sales ,KhMzE8_a  
　　主营业务税金及附加 Sales tax (o6[ 4( G  
　　营业费用 Operating expenses s 9|a2/{  
　　管理费用 General and administrative expenses ELrZ8&5G  
　　财务费用 Financial expenses ]Z$TzT&@%  
　　投资收益 Investment income T7lj39pJq  
　　其他业务收入 Other operating income NM1cyZ  
　　营业外收入 Non-operating income BsK|:MM]  
　　补贴收入 Subsidy income ]o[X+;Tj|  
　　其他业务支出 Other operating expenses tf7v5iGe  
　　营业外支出 Non-operating expenses IglJEH[+  
　　所得税 Income tax )`s;~_ZZ  
　　直接人工成本差异(direct labor variance) "wF ?Hamz  
　　直接材料成本差异(direct material variance) I`"-$99|t1  
　　在产品计价(work-in-process costing) Ku0H?qft(  
　　联产品成本计算(joint products costing) s la*3~?*  
　　生产成本汇总程序(accumulation process of procluction cost) x7KcO0F{  
　　制造费用差异(manufacturing expenses variance) e>,9]{N+$  
　　实际成本与估计成本(actual cost and estimated cost) BbXU|QtY  
　　工资费用分配(salary costs allocation) R?bn,T>  
　　成本曲线(cost curve) ~.W=  
　　农业生产成本(agriculture production cost) 8_<&f%
/  
　　原始成本和重置成本(original cost and replacement cost) 8!uL-_Bn  
　　工程施工成本 cVB|sYdf  
　　直接成本与间接成本(direct cost and indirect cost) +24|_Lx0  
　　可控成本(controllable cost) ovQS ET18b  
　　制造费用分配(manufacturing expenses allocation)
'Vm5Cs$  
　　理论成本与应用成本(theory cost and practice cost)  `CAG8D  
　　辅助生产成本分配(auxiliary production cost allocation) jiwpDB&[  
　　期间,费用 i?a,^UM5n[  
　　成本控制程序(procedure of cost control) Z{a{HX[Jx  
　　成本记录(cost entry, cost recorder cost agenda) Ox7uG{t$#  
　　成本计算分批法(job costing method) rq<`(V'
2  
　　成本计算分步法 5?3Isw`v2  
　　直接人工成本差异(direct labor variance) 7wiK.99  
　　成本控制方法(cost control method)