[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 "O[j!fG8,  
　　股本 Share capital o>Er_r  
　　已归还投资 Investment returned 2@=IT0[E\  
　　利润分配-其他转入 Profit appropriation - other transfer in Hr<o!e{Y  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve m#vL*]c}  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @}-r&/#  
　　利润分配-提取储备基金 Profit appropriation - reserve fund O81X;JdP3  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9BEFr/.  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "=. t 36#  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit b5G}3)'w  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends !y:%0{l  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8eBOr9l+j  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends R6-n IY,  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares U69u'G:  
　　期初未分配利润 Retained earnings, beginning of the year /93l74.w  
　　资本公积-股本溢价 Capital surplus - share premium hU]HTX'R  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve I<td1Y1q  
　　资本公积-接受现金捐赠 Capital surplus - cash donation M:KbD|  
　　资本公积-股权投资准备 Capital surplus - investment reserve *l+OlQI0+  
　　资本公积-拨款转入 Capital surplus - subsidiary #oeG!<Mn  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation JA)? p{j  
　　资本公积-其他 Capital surplus - others :~Q!SL N  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve iD38\XNMV  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve X? :o;wB  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve f/,>%j=Ms  
　　盈余公积-储备基金 Surplus reserve - reserve fund "\W-f  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund eN?Y7  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment J7D}%  
　　主营业务收入 Sales cJo\#cr  
　　主营业务成本 Cost of sales D_mL,w  
　　主营业务税金及附加 Sales tax [D-Q'"'A  
　　营业费用 Operating expenses .nu @ o40  
　　管理费用 General and administrative expenses :2 >hoAJJ  
　　财务费用 Financial expenses $ ,SF@BhO  
　　投资收益 Investment income H=
*5ASc  
　　其他业务收入 Other operating income Rlnbdb;!k  
　　营业外收入 Non-operating income u's`*T@.  
　　补贴收入 Subsidy income VGHWNMT  
　　其他业务支出 Other operating expenses D\w h;r  
　　营业外支出 Non-operating expenses
*[ #;j$m  
　　所得税 Income tax ml0.$z  
　　直接人工成本差异(direct labor variance) YJg,B\z}
 
　　直接材料成本差异(direct material variance) GZS1zTwB
L  
　　在产品计价(work-in-process costing) XqRJr%JH  
　　联产品成本计算(joint products costing) 7]xm2CHx5  
　　生产成本汇总程序(accumulation process of procluction cost) {t"+ 3zy'  
　　制造费用差异(manufacturing expenses variance) p La[}=  
　　实际成本与估计成本(actual cost and estimated cost) O%g$9-?F0  
　　工资费用分配(salary costs allocation) ^D^4 YJz  
　　成本曲线(cost curve) p.}Ls)I  
　　农业生产成本(agriculture production cost) ^,l_{  
　　原始成本和重置成本(original cost and replacement cost) LE5.b]tv2  
　　工程施工成本 sDr/k`>  
　　直接成本与间接成本(direct cost and indirect cost) 9a\nszwa  
　　可控成本(controllable cost) G22NQ~w8  
　　制造费用分配(manufacturing expenses allocation) Djk C  
　　理论成本与应用成本(theory cost and practice cost) ~DRmON5 M  
　　辅助生产成本分配(auxiliary production cost allocation) ETp%s{8  
　　期间,费用 }i{sg#  
　　成本控制程序(procedure of cost control) HEL!GC>#  
　　成本记录(cost entry, cost recorder cost agenda) p4IZ   
　　成本计算分批法(job costing method) o1&:r
y  
　　成本计算分步法 Uv YF[@  
　　直接人工成本差异(direct labor variance) ?D,=37  
　　成本控制方法(cost control method)