[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 6L5j  
　　股本 Share capital %-9?rO r  
　　已归还投资 Investment returned RE)!b  
　　利润分配-其他转入 Profit appropriation - other transfer in E%Tpby}^'  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Z[9) hGh  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0xE37Ld,  
　　利润分配-提取储备基金 Profit appropriation - reserve fund >?3yVE  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund @ ;T|`Y=7  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund :c75*h`  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit mQL
8ec_c  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 'NaNh0y  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve rgq~lZ.U4K  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends arVu`pD*n  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >-S?rXO  
　　期初未分配利润 Retained earnings, beginning of the year /Z3 Mlm{  
　　资本公积-股本溢价 Capital surplus - share premium 6gfn5G  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve FR*CiaD1  
　　资本公积-接受现金捐赠 Capital surplus - cash donation j8Pqc]  
　　资本公积-股权投资准备 Capital surplus - investment reserve ~l {*XM  
　　资本公积-拨款转入 Capital surplus - subsidiary Q)]C~Q  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation (U_`
Q1Jo  
　　资本公积-其他 Capital surplus - others 1`6kc9f.  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ws/e~ T<c  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve xE>jlr?  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~,YxUn8@  
　　盈余公积-储备基金 Surplus reserve - reserve fund J[|4`GT  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund y~ 2C2'7  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ov3 FKMG?  
　　主营业务收入 Sales yP<ngi^s=  
　　主营业务成本 Cost of sales ]S  
　　主营业务税金及附加 Sales tax {beu  
　　营业费用 Operating expenses Ga<U
vr%+  
　　管理费用 General and administrative expenses YL?2gBT  
　　财务费用 Financial expenses zG\& ZU  
　　投资收益 Investment income T6ihEb$C  
　　其他业务收入 Other operating income Aj{c s  
　　营业外收入 Non-operating income KIRCye  
　　补贴收入 Subsidy income y -6{>P/  
　　其他业务支出 Other operating expenses 8_ W=
)w6  
　　营业外支出 Non-operating expenses o}4~CN9}  
　　所得税 Income tax ^5'pJ/BV  
　　直接人工成本差异(direct labor variance) N4HIQ\p  
　　直接材料成本差异(direct material variance) cy-o@U"s8  
　　在产品计价(work-in-process costing) B3^F $6=  
　　联产品成本计算(joint products costing) 60\`TsFobT  
　　生产成本汇总程序(accumulation process of procluction cost) 42oW]b%P{;  
　　制造费用差异(manufacturing expenses variance) nmo<t]  
　　实际成本与估计成本(actual cost and estimated cost)  g)Tr#  
　　工资费用分配(salary costs allocation) 8(zE^W,[8"  
　　成本曲线(cost curve) olv0w;s  
　　农业生产成本(agriculture production cost) Cg8
s9qE?  
　　原始成本和重置成本(original cost and replacement cost) .IU\wN  
　　工程施工成本 9}|x N8  
　　直接成本与间接成本(direct cost and indirect cost) WEaG/)y  
　　可控成本(controllable cost) ""f'L,`{.  
　　制造费用分配(manufacturing expenses allocation) ?W 6 :$  
　　理论成本与应用成本(theory cost and practice cost) ROhhd.  
　　辅助生产成本分配(auxiliary production cost allocation) u<['9U  
　　期间,费用 {1eW*9  
　　成本控制程序(procedure of cost control) `VrQ?s  
　　成本记录(cost entry, cost recorder cost agenda) %O|+`"  
　　成本计算分批法(job costing method) Z g.La<#  
　　成本计算分步法 Yi?v|H<a  
　　直接人工成本差异(direct labor variance) ;7>k[?'e  
　　成本控制方法(cost control method)