[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 9mA{K   
　　股本 Share capital y@0E[/O  
　　已归还投资 Investment returned nt*Hc1I  
　　利润分配-其他转入 Profit appropriation - other transfer in ck?YI]q|  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :#@= B]
 
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {~Rk2:gx  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ,eTU/Q>{,&  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund lXcx@
#~  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund wF((  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit i3rH'B-I.  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Z#rB}  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6DH~dL_",%  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Z&;uh_EC  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ^R:cd8+?%  
　　期初未分配利润 Retained earnings, beginning of the year 0$,SF3K  
　　资本公积-股本溢价 Capital surplus - share premium BNL;Biyt7  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve E?_Z`*h  
　　资本公积-接受现金捐赠 Capital surplus - cash donation H$y-8-&)  
　　资本公积-股权投资准备 Capital surplus - investment reserve ~l)-wNqR4r  
　　资本公积-拨款转入 Capital surplus - subsidiary &Z`#cMR{H  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Lhqz\o  
　　资本公积-其他 Capital surplus - others )c `7( nY  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve yu;P +G  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Hy^N!rBxfO  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 17`1 SGZ  
　　盈余公积-储备基金 Surplus reserve - reserve fund iyg*Xbmi~.  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Hv2De0W  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 
9I4K }R  
　　主营业务收入 Sales =weSyZ1~  
　　主营业务成本 Cost of sales .ev?"!Vpp9  
　　主营业务税金及附加 Sales tax c@893<_  
　　营业费用 Operating expenses
S:OO0<W  
　　管理费用 General and administrative expenses :Of^xj>
A  
　　财务费用 Financial expenses Evedc*z~P  
　　投资收益 Investment income g*_cPU0~m  
　　其他业务收入 Other operating income Q\ 0cvmU  
　　营业外收入 Non-operating income ;C2K~8,  
　　补贴收入 Subsidy income zx)z/
1  
　　其他业务支出 Other operating expenses >
k (C  
　　营业外支出 Non-operating expenses A<??T[  
　　所得税 Income tax iv4H#rJ  
　　直接人工成本差异(direct labor variance) y!_C/!d  
　　直接材料成本差异(direct material variance) ~vyf4TF<#  
　　在产品计价(work-in-process costing) [k/@E+
;  
　　联产品成本计算(joint products costing) R^Y <RI  
　　生产成本汇总程序(accumulation process of procluction cost) )v.=jup[  
　　制造费用差异(manufacturing expenses variance) 'h,VR=e<  
　　实际成本与估计成本(actual cost and estimated cost) oC0qG[yp9S  
　　工资费用分配(salary costs allocation) g\&g N  
　　成本曲线(cost curve) eQ]~dA8>  
　　农业生产成本(agriculture production cost) vkri+:S3  
　　原始成本和重置成本(original cost and replacement cost) ui/a|Q  
　　工程施工成本 0"f\@8r(  
　　直接成本与间接成本(direct cost and indirect cost) 
Zg{KFM%  
　　可控成本(controllable cost) OG>}M$Ora  
　　制造费用分配(manufacturing expenses allocation) % ~H=sjg  
　　理论成本与应用成本(theory cost and practice cost) H" 3fT0  
　　辅助生产成本分配(auxiliary production cost allocation) R8a3 1&  
　　期间,费用 ~v|>xqWV  
　　成本控制程序(procedure of cost control) *^VRGfpb
 
　　成本记录(cost entry, cost recorder cost agenda) 8~@c)Z;  
　　成本计算分批法(job costing method) |xdsl,  
　　成本计算分步法 v0H@Eg_  
　　直接人工成本差异(direct labor variance) W*),y:  
　　成本控制方法(cost control method)