[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 ELBa}h;  
　　股本 Share capital 0|2%vh>J  
　　已归还投资 Investment returned 5nv<^>[J  
　　利润分配-其他转入 Profit appropriation - other transfer in SxdE?uCUS  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0dhF&*h|L  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )_mr! z(S  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ,stN  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ObLly%|i  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund b`)){LR  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 8aO~/i:(.  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends $Z|ffc1  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve V+Cwzc^j  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends =0^Ruh  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Mu2  
　　期初未分配利润 Retained earnings, beginning of the year {T4  
　　资本公积-股本溢价 Capital surplus - share premium d*A*y^OD  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Vnx,5E&  
　　资本公积-接受现金捐赠 Capital surplus - cash donation &07]LF$]  
　　资本公积-股权投资准备 Capital surplus - investment reserve Y]{ >^`G  
　　资本公积-拨款转入 Capital surplus - subsidiary h.-@ F  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation a["2VY6Eq@  
　　资本公积-其他 Capital surplus - others jov:]Bic  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve YhOlxON
 
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ox:[f9.5  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Y|8:
;u'  
　　盈余公积-储备基金 Surplus reserve - reserve fund 2kdC]|H2?  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 5m?8yT}  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment SG
-'R1 J  
　　主营业务收入 Sales f8M$45A'  
　　主营业务成本 Cost of sales
hF@Gn/  
　　主营业务税金及附加 Sales tax q-]`CW]n  
　　营业费用 Operating expenses v-yde>(  
　　管理费用 General and administrative expenses o4*+T8[|5  
　　财务费用 Financial expenses U>V&-kxtV  
　　投资收益 Investment income \2ZPj)&-E
 
　　其他业务收入 Other operating income xEf'Bmebk  
　　营业外收入 Non-operating income Zm=(+ f  
　　补贴收入 Subsidy income k$ H%.l;E  
　　其他业务支出 Other operating expenses 8<.C3m 6h  
　　营业外支出 Non-operating expenses Cl^\OZN\=  
　　所得税 Income tax f>piHh?  
　　直接人工成本差异(direct labor variance) 9AxCiT.  
　　直接材料成本差异(direct material variance) w"Soe U  
　　在产品计价(work-in-process costing) @;<ht c  
　　联产品成本计算(joint products costing) ms!ref4`+  
　　生产成本汇总程序(accumulation process of procluction cost) d+X}cq=  
　　制造费用差异(manufacturing expenses variance) -8r  
　　实际成本与估计成本(actual cost and estimated cost) Vs
%|pIV
 
　　工资费用分配(salary costs allocation)
fO0(Z  
　　成本曲线(cost curve) ]wKzE4Z/  
　　农业生产成本(agriculture production cost) Ps%qfL\  
　　原始成本和重置成本(original cost and replacement cost) r*$Ner  
　　工程施工成本 Z^]|o<.<I  
　　直接成本与间接成本(direct cost and indirect cost) Gm9hYhC8  
　　可控成本(controllable cost) N@Y ljz |  
　　制造费用分配(manufacturing expenses allocation) n|b5? 3  
　　理论成本与应用成本(theory cost and practice cost) s<9RKfm  
　　辅助生产成本分配(auxiliary production cost allocation) %^1cyk  
　　期间,费用 Q$:![}[(  
　　成本控制程序(procedure of cost control) p/U+ 0f  
　　成本记录(cost entry, cost recorder cost agenda) &v"3*.org@  
　　成本计算分批法(job costing method) G:pEE:W[  
　　成本计算分步法 u0#}9UKQ  
　　直接人工成本差异(direct labor variance) :6zG7qES3  
　　成本控制方法(cost control method)