[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 ~?4BP%g-y  
　　股本 Share capital NQGa=kXeJ  
　　已归还投资 Investment returned YQ@2p?4m  
　　利润分配-其他转入 Profit appropriation - other transfer in oTRidG  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve <O1os"w  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve [_KV;qS%/  
　　利润分配-提取储备基金 Profit appropriation - reserve fund $dxA7 `L  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (wFoI}s  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +1a3^A\  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit pw&k0?K#  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends P(s:+  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve bU/4KZ'-^  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends v}J0j  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares F [Lg,}  
　　期初未分配利润 Retained earnings, beginning of the year 7|o!v);uR  
　　资本公积-股本溢价 Capital surplus - share premium ;[79Ewd#$  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [7Q%c!e$*  
　　资本公积-接受现金捐赠 Capital surplus - cash donation &"?99E>  
　　资本公积-股权投资准备 Capital surplus - investment reserve 2cO6'?b  
　　资本公积-拨款转入 Capital surplus - subsidiary KYZ#.f@  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 0K6My4d{  
　　资本公积-其他 Capital surplus - others h56Kmxxk  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Sgr. V)  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve kdWUz(  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ubZJUm  
　　盈余公积-储备基金 Surplus reserve - reserve fund eI EL';N6  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund q'/o=De  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment qX`Hi9ja  
　　主营业务收入 Sales v k=|TE  
　　主营业务成本 Cost of sales d&+0JI<  
　　主营业务税金及附加 Sales tax H0!$aO  
　　营业费用 Operating expenses Yg?BcY\  
　　管理费用 General and administrative expenses DSRmFxkk  
　　财务费用 Financial expenses A|,qjiEJCc  
　　投资收益 Investment income 'Hzc"<2Y\  
　　其他业务收入 Other operating income (c& %1bJ  
　　营业外收入 Non-operating income A N6Q~%,  
　　补贴收入 Subsidy income {=\Fc`74  
　　其他业务支出 Other operating expenses Y+o\?|q-E  
　　营业外支出 Non-operating expenses _g f
mo  
　　所得税 Income tax o ^ \+Ua  
　　直接人工成本差异(direct labor variance) *7-rm  
　　直接材料成本差异(direct material variance) '!ks $}$`h  
　　在产品计价(work-in-process costing) gq;>DY]  
　　联产品成本计算(joint products costing) dC8}Ttc}  
　　生产成本汇总程序(accumulation process of procluction cost) liG|#ny{  
　　制造费用差异(manufacturing expenses variance) [=BMvP5  
　　实际成本与估计成本(actual cost and estimated cost) O) T
S$  
　　工资费用分配(salary costs allocation) p!8phS#iP  
　　成本曲线(cost curve) $+f=l~/s  
　　农业生产成本(agriculture production cost) ;BqCjS%`N  
　　原始成本和重置成本(original cost and replacement cost) Qclq^|O0  
　　工程施工成本 /M::x+/T  
　　直接成本与间接成本(direct cost and indirect cost) vG.KSA  
　　可控成本(controllable cost) %LzARTX
 
　　制造费用分配(manufacturing expenses allocation) K9.Gjw  
　　理论成本与应用成本(theory cost and practice cost) ?pfr^ !@$  
　　辅助生产成本分配(auxiliary production cost allocation) mhX66R  
　　期间,费用 Cc*R3vHM6  
　　成本控制程序(procedure of cost control) )`(]jx!  
　　成本记录(cost entry, cost recorder cost agenda) ~bm'i%$k  
　　成本计算分批法(job costing method) ]jm:VF]4  
　　成本计算分步法 ~,ozhj0f/  
　　直接人工成本差异(direct labor variance) 8!cHRtqK  
　　成本控制方法(cost control method)