[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 82DmG@"s2  
　　股本 Share capital bAm(8nT7w  
　　已归还投资 Investment returned X.e7A/ClEo  
　　利润分配-其他转入 Profit appropriation - other transfer in qm8&*UuKJ  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [`):s= FC  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve M )2`+/4  
　　利润分配-提取储备基金 Profit appropriation - reserve fund w:<W.7y?0  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund k'5?M  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $+I;oHWI  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit =Fr(9(  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4zo5}L`Y  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6<ZkJ:=  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 5x>}O3Q_  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 81i655!Z  
　　期初未分配利润 Retained earnings, beginning of the year k4[|'Dk?  
　　资本公积-股本溢价 Capital surplus - share premium *NClfkZ  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve '4#}e[e  
　　资本公积-接受现金捐赠 Capital surplus - cash donation e;[F\ov%  
　　资本公积-股权投资准备 Capital surplus - investment reserve `u&Zrdr,  
　　资本公积-拨款转入 Capital surplus - subsidiary i0$ kit  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation cu/5$m?xx  
　　资本公积-其他 Capital surplus - others mA=i)Ga  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve TBT:/Vfun  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve fk x \=  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve '5|h)Q5  
　　盈余公积-储备基金 Surplus reserve - reserve fund D'Y-6W3  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund qCn ZhJ  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment &Ob!4+v/GP  
　　主营业务收入 Sales XnWr5-;
 
　　主营业务成本 Cost of sales vTx2E6  
　　主营业务税金及附加 Sales tax EG=Sl~ ~o  
　　营业费用 Operating expenses )(384@'"u  
　　管理费用 General and administrative expenses S :<Nc{C  
　　财务费用 Financial expenses Y1J=3Y  
　　投资收益 Investment income vG"=h%  
　　其他业务收入 Other operating income yLQ*"sw\  
　　营业外收入 Non-operating income ?pB>0b~3-  
　　补贴收入 Subsidy income ^*Yh@4\{JH  
　　其他业务支出 Other operating expenses x }8yXE"  
　　营业外支出 Non-operating expenses cs W43&  
　　所得税 Income tax ~15N7=wCM  
　　直接人工成本差异(direct labor variance) #odIEC/  
　　直接材料成本差异(direct material variance) f__cn^1  
　　在产品计价(work-in-process costing) :1bW VM)  
　　联产品成本计算(joint products costing) suzZdkMA  
　　生产成本汇总程序(accumulation process of procluction cost) {*I``T_+  
　　制造费用差异(manufacturing expenses variance) D,k"PaLP  
　　实际成本与估计成本(actual cost and estimated cost) :dQ B R  
　　工资费用分配(salary costs allocation) b
KN@j'M  
　　成本曲线(cost curve) #ka
Y0M  
　　农业生产成本(agriculture production cost) CyXRi}W.  
　　原始成本和重置成本(original cost and replacement cost) $NZ-{dY{  
　　工程施工成本 -R vQB  
　　直接成本与间接成本(direct cost and indirect cost) >^*+iEe  
　　可控成本(controllable cost) [c|]f_ZdK  
　　制造费用分配(manufacturing expenses allocation) ikvWh<=>H  
　　理论成本与应用成本(theory cost and practice cost) n' q4  
　　辅助生产成本分配(auxiliary production cost allocation) VYk!k3qS  
　　期间,费用 rcC<Zat,|  
　　成本控制程序(procedure of cost control) Z*= $8 e@  
　　成本记录(cost entry, cost recorder cost agenda) zM(vr"U
 
　　成本计算分批法(job costing method) !~rY1T~  
　　成本计算分步法 ;CPr]avY  
　　直接人工成本差异(direct labor variance) i
o-![^{  
　　成本控制方法(cost control method)