[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 [yw%ih)  
　　股本 Share capital .^i<
xY  
　　已归还投资 Investment returned {A|bBg1!  
　　利润分配-其他转入 Profit appropriation - other transfer in n]+.  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?6i;)eIOI  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve }YQ:6I  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Xv0F:1  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund eC~jgB  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund HZ }6Q  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 2H[ ; v+  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends q]^,vei  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |rMq;Rgu?  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends S'o ]=&  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -kl;!:'.3  
　　期初未分配利润 Retained earnings, beginning of the year @,k7xm$u  
　　资本公积-股本溢价 Capital surplus - share premium M>T[!*nTj
 
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve tBseqS3<  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Ah-8"`E  
　　资本公积-股权投资准备 Capital surplus - investment reserve GR%{T'ZD`  
　　资本公积-拨款转入 Capital surplus - subsidiary ]:&n-&@L  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation W,3zL.qH"  
　　资本公积-其他 Capital surplus - others <Nex8fiJ9  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve jYWw.g<  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve H"+wsM^@  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
KAed!z9  
　　盈余公积-储备基金 Surplus reserve - reserve fund =}v
;1m  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1Bg_FPu  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment (SF1y/g@=  
　　主营业务收入 Sales = EW3&+Lt  
　　主营业务成本 Cost of sales e_/x&a(i8  
　　主营业务税金及附加 Sales tax S[mM4et|  
　　营业费用 Operating expenses WfG(JJ  
　　管理费用 General and administrative expenses Vclr2]eV4O  
　　财务费用 Financial expenses R&#tSL  
　　投资收益 Investment income
nUc;/  
　　其他业务收入 Other operating income \ZSTKi?  
　　营业外收入 Non-operating income Vl<9=f7[  
　　补贴收入 Subsidy income :
y#T9R9  
　　其他业务支出 Other operating expenses }c% pH{HI  
　　营业外支出 Non-operating expenses Uk,g> LG
  
　　所得税 Income tax )iU^&@[S  
　　直接人工成本差异(direct labor variance) ~c* UAowS  
　　直接材料成本差异(direct material variance) oG_C?(7>  
　　在产品计价(work-in-process costing) Q[PK`*2)  
　　联产品成本计算(joint products costing) -U-P}6^  
　　生产成本汇总程序(accumulation process of procluction cost) 9tK>gwb  
　　制造费用差异(manufacturing expenses variance) rbyY8 bX  
　　实际成本与估计成本(actual cost and estimated cost) Zu21L3  
　　工资费用分配(salary costs allocation) g9KTn4  
　　成本曲线(cost curve) |]W2EV ,b  
　　农业生产成本(agriculture production cost) }ptMjT{9  
　　原始成本和重置成本(original cost and replacement cost) I@\+l6&#;  
　　工程施工成本 /0lC KU!=  
　　直接成本与间接成本(direct cost and indirect cost) )(m0cP{7  
　　可控成本(controllable cost) PKf:O  
　　制造费用分配(manufacturing expenses allocation) Ei5wel6!  
　　理论成本与应用成本(theory cost and practice cost) LA4<#KP  
　　辅助生产成本分配(auxiliary production cost allocation) +Ok%e.\ZM  
　　期间,费用 uS<_4A;sD,  
　　成本控制程序(procedure of cost control) %NajFjBI  
　　成本记录(cost entry, cost recorder cost agenda) /L v1$~  
　　成本计算分批法(job costing method) e1
/sqXWo  
　　成本计算分步法 `8:Kp  
　　直接人工成本差异(direct labor variance) g97]Y1g  
　　成本控制方法(cost control method)