[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 Vq\`+&A  
　　股本 Share capital }O^zl#  
　　已归还投资 Investment returned ~ZEmU
LKkR  
　　利润分配-其他转入 Profit appropriation - other transfer in ()+<)hg}2  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,Pjew%  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve X+S9{X#Cm  
　　利润分配-提取储备基金 Profit appropriation - reserve fund U`d5vEhT  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund n3Z5t  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund - 'W++tH=  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit uv(Sdiir8  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends G<f@#[$'  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve D+z?wuXk  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %i-c0|,T4  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares e5B Qr$j  
　　期初未分配利润 Retained earnings, beginning of the year %_L\z*+  
　　资本公积-股本溢价 Capital surplus - share premium A1#%`^W9  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve `_{`l4i5  
　　资本公积-接受现金捐赠 Capital surplus - cash donation pDcjwlA%  
　　资本公积-股权投资准备 Capital surplus - investment reserve DRgTe&+  
　　资本公积-拨款转入 Capital surplus - subsidiary Z2='o_c  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation M&Uj^K1  
　　资本公积-其他 Capital surplus - others s,n0jix@  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve k |%B?\m  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve I'iGt~4$  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve lM{ +!-G,  
　　盈余公积-储备基金 Surplus reserve - reserve fund q
X   
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^8Q62  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment A"D,Kg S  
　　主营业务收入 Sales D-(w_$#  
　　主营业务成本 Cost of sales ?1$fJ3  
　　主营业务税金及附加 Sales tax h!ZV8yMc  
　　营业费用 Operating expenses ,%Up0Rr,  
　　管理费用 General and administrative expenses kO{s^_qR^c  
　　财务费用 Financial expenses :8+Nid)  
　　投资收益 Investment income YY!6/5*/]  
　　其他业务收入 Other operating income #w-xBM @  
　　营业外收入 Non-operating income uYil ?H{kH  
　　补贴收入 Subsidy income 9Fm"ei  
　　其他业务支出 Other operating expenses S.q] .a  
　　营业外支出 Non-operating expenses dW~*e2n q  
　　所得税 Income tax G\r?f&  
　　直接人工成本差异(direct labor variance) #x3ujJ  
　　直接材料成本差异(direct material variance) F
[[TWf/  
　　在产品计价(work-in-process costing) ehG/zVgn  
　　联产品成本计算(joint products costing) MR<;i2p  
　　生产成本汇总程序(accumulation process of procluction cost) Ej>g.vp8I  
　　制造费用差异(manufacturing expenses variance) GJp85B!PlO  
　　实际成本与估计成本(actual cost and estimated cost) FMkzrs  
　　工资费用分配(salary costs allocation) .]7Qu;L  
　　成本曲线(cost curve) V6#K2  
　　农业生产成本(agriculture production cost) hk
;7:G  
　　原始成本和重置成本(original cost and replacement cost) ]Ww?QhJ  
　　工程施工成本 Nn"+w|v[ev  
　　直接成本与间接成本(direct cost and indirect cost) OP|8Sk6 r  
　　可控成本(controllable cost) ?Wt$6{)  
　　制造费用分配(manufacturing expenses allocation) i?:_:"^x  
　　理论成本与应用成本(theory cost and practice cost) B7<Kc  
　　辅助生产成本分配(auxiliary production cost allocation) Eb>78k(3I)  
　　期间,费用 'X!?vK^]p  
　　成本控制程序(procedure of cost control) 6]pX>Xho  
　　成本记录(cost entry, cost recorder cost agenda) D<X.\})Md  
　　成本计算分批法(job costing method) 1`9xIm*9w  
　　成本计算分步法 ]mXLg:3B  
　　直接人工成本差异(direct labor variance) 3LTcEd  
　　成本控制方法(cost control method)