[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 )MT}+ai  
　　股本 Share capital ^E>3|du]O  
　　已归还投资 Investment returned '[%j@PlCX  
　　利润分配-其他转入 Profit appropriation - other transfer in Y"$xX8o
  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve dft!lBN  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve !&@615Vtw  
　　利润分配-提取储备基金 Profit appropriation - reserve fund qwAT>4  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund nQ3A~ ()  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund o}p n0KO,  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ]7c=PC  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends aw&,S"A@  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve k$:|-_(w  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends p!AAF
mc  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &_8947  
　　期初未分配利润 Retained earnings, beginning of the year 1s;Saq+  
　　资本公积-股本溢价 Capital surplus - share premium _Y m2/3!  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve y$M%2 mh`  
　　资本公积-接受现金捐赠 Capital surplus - cash donation @BMx!r5kn  
　　资本公积-股权投资准备 Capital surplus - investment reserve gbD KE{  
　　资本公积-拨款转入 Capital surplus - subsidiary vtJJ#8a]  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation DzRFMYBR  
　　资本公积-其他 Capital surplus - others pEz_qy[#  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %E;'ln4h&,  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve %mgE;~"&  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve YtLt*Ig%  
　　盈余公积-储备基金 Surplus reserve - reserve fund vW@=<aS Z  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund
<9b&<K:  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ` 5>b:3  
　　主营业务收入 Sales
Ab;.5O$y  
　　主营业务成本 Cost of sales #,'kX
j  
　　主营业务税金及附加 Sales tax }c:M^Ff  
　　营业费用 Operating expenses [dVL&k<P  
　　管理费用 General and administrative expenses 5SQ8}Or3  
　　财务费用 Financial expenses %A0/1{(  
　　投资收益 Investment income ;-Aa|aT!  
　　其他业务收入 Other operating income ;q>ah!"k  
　　营业外收入 Non-operating income -$Ih@2"6  
　　补贴收入 Subsidy income 9+!hg'9Qn  
　　其他业务支出 Other operating expenses p5*jz
Q  
　　营业外支出 Non-operating expenses u)Whr@m  
　　所得税 Income tax %!#azI  
　　直接人工成本差异(direct labor variance) llDkJ)\  
　　直接材料成本差异(direct material variance) &uVnZ@o42  
　　在产品计价(work-in-process costing) ;mi%F3  
　　联产品成本计算(joint products costing) ,<X9Y 2B  
　　生产成本汇总程序(accumulation process of procluction cost) Gav$HLx  
　　制造费用差异(manufacturing expenses variance) AQ^u  
　　实际成本与估计成本(actual cost and estimated cost) _)iCa3z  
　　工资费用分配(salary costs allocation) Vi|#@tC'  
　　成本曲线(cost curve) U #0Cx-E  
　　农业生产成本(agriculture production cost) (**oRwr%  
　　原始成本和重置成本(original cost and replacement cost) ]e V8b*d6  
　　工程施工成本 NwfVL4Xg  
　　直接成本与间接成本(direct cost and indirect cost) tO&^>&;5  
　　可控成本(controllable cost) pTuS*MYz  
　　制造费用分配(manufacturing expenses allocation) :rP=t ,  
　　理论成本与应用成本(theory cost and practice cost) \GU<43J2uo  
　　辅助生产成本分配(auxiliary production cost allocation) f%8C!W]Dm  
　　期间,费用 yWf`rF{  
　　成本控制程序(procedure of cost control) y>ktcuML  
　　成本记录(cost entry, cost recorder cost agenda) Wa~=bH  
　　成本计算分批法(job costing method) IAyp2  
　　成本计算分步法 ez[Vm:2K  
　　直接人工成本差异(direct labor variance) 0tJZ4(0  
　　成本控制方法(cost control method)