[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 :wIbKs.r  
　　股本 Share capital GSk;~^l  
　　已归还投资 Investment returned XRZmg "  
　　利润分配-其他转入 Profit appropriation - other transfer in WKN\*N<  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve FsD}Nk=m~  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve lOVsp#  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ]g:VvTJ;?  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund GSypdEBj+w  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund U:_&aY_  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit / JlUqC  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends rt f}4.  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve s{gdTG6v`  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 4B) prQ3  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
}v`5  
　　期初未分配利润 Retained earnings, beginning of the year Yk:\oM  
　　资本公积-股本溢价 Capital surplus - share premium 4-sUy  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve q
$K^E  
　　资本公积-接受现金捐赠 Capital surplus - cash donation xK /NzVt  
　　资本公积-股权投资准备 Capital surplus - investment reserve [&e}@!8O
`  
　　资本公积-拨款转入 Capital surplus - subsidiary lrK5q  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation wL~ dZ!,J  
　　资本公积-其他 Capital surplus - others &ceZu=*  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve HuG| BjP  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )wmXicURC  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve -v`;^X  
　　盈余公积-储备基金 Surplus reserve - reserve fund zDC-PHFHQ  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund o: qB#8X  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment s2q#D.f  
　　主营业务收入 Sales gzx
LHPiw  
　　主营业务成本 Cost of sales gwNv;g  
　　主营业务税金及附加 Sales tax ZfS-W&6Z  
　　营业费用 Operating expenses 7u0!Q\  
　　管理费用 General and administrative expenses hmQD-E{Ab  
　　财务费用 Financial expenses =Bl#CE)X  
　　投资收益 Investment income 7|*|xLrVY  
　　其他业务收入 Other operating income iYR8sg[' #  
　　营业外收入 Non-operating income bq]af.o*  
　　补贴收入 Subsidy income F8.Fp[_tM  
　　其他业务支出 Other operating expenses dnH?@K  
　　营业外支出 Non-operating expenses 'x
hX\?mD  
　　所得税 Income tax 4?;1cXXA  
　　直接人工成本差异(direct labor variance) V9][a  
　　直接材料成本差异(direct material variance) VcA87*pel  
　　在产品计价(work-in-process costing) a,! c6'QE  
　　联产品成本计算(joint products costing) [26"?};"%  
　　生产成本汇总程序(accumulation process of procluction cost) v:eVK!O  
　　制造费用差异(manufacturing expenses variance) xrp%b1Sy  
　　实际成本与估计成本(actual cost and estimated cost) 0fwo8NgX  
　　工资费用分配(salary costs allocation) 8nW#Q<s  
　　成本曲线(cost curve) weKwBw  
　　农业生产成本(agriculture production cost) c[f   
　　原始成本和重置成本(original cost and replacement cost) %\2 ll=p1  
　　工程施工成本 o=7 -&F.  
　　直接成本与间接成本(direct cost and indirect cost) (Jy7  
　　可控成本(controllable cost) yS %J$o&
 
　　制造费用分配(manufacturing expenses allocation) U8;k6WT|  
　　理论成本与应用成本(theory cost and practice cost) Sm{idky)[  
　　辅助生产成本分配(auxiliary production cost allocation) $s5LzJn  
　　期间,费用 ?=$a6 o  
　　成本控制程序(procedure of cost control) /V^Gn;  
　　成本记录(cost entry, cost recorder cost agenda) +<(N]w
*  
　　成本计算分批法(job costing method) !D!Q]M5oU  
　　成本计算分步法 +m^ gj:yL  
　　直接人工成本差异(direct labor variance) vm_+U*%c  
　　成本控制方法(cost control method)