[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 Ibpk\a
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　　股本 Share capital m0un=>{  
　　已归还投资 Investment returned 5O*.qp?  
　　利润分配-其他转入 Profit appropriation - other transfer in D!)'c(b  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve a.c2ScXG  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve o t-!_w<  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 3go !P])  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund +2C:]  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund nm\n\j~  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit {-<h5_h@  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends -+ $ u  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve #sNa}292"  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends WWq)CwR  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares uX`Jc:1q3  
　　期初未分配利润 Retained earnings, beginning of the year ("H:T?4Qs  
　　资本公积-股本溢价 Capital surplus - share premium eFZ`0
V0  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve B8[H><)o\y  
　　资本公积-接受现金捐赠 Capital surplus - cash donation GytI_an8  
　　资本公积-股权投资准备 Capital surplus - investment reserve 1N:eM/a  
　　资本公积-拨款转入 Capital surplus - subsidiary O^sgUT1O  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^B]M- XG  
　　资本公积-其他 Capital surplus - others /Q{Jf+>R>  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve OEZXV ;F  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^R K[-tVV  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve y . AN0  
　　盈余公积-储备基金 Surplus reserve - reserve fund -41L^Di\  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund nLo:\I(  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment y"2#bq  
　　主营业务收入 Sales L`];i8=I  
　　主营业务成本 Cost of sales |$6GpAq!  
　　主营业务税金及附加 Sales tax 0/-[k  
　　营业费用 Operating expenses !m]76=@  
　　管理费用 General and administrative expenses Ur5X~a\y  
　　财务费用 Financial expenses 6,c yi|s  
　　投资收益 Investment income ]RGun GJ  
　　其他业务收入 Other operating income C7)].vUN  
　　营业外收入 Non-operating income QN*'MA"M  
　　补贴收入 Subsidy income  (lt/ t  
　　其他业务支出 Other operating expenses #(XP=PUj  
　　营业外支出 Non-operating expenses I /> .P  
　　所得税 Income tax ^"*r'  
　　直接人工成本差异(direct labor variance) %H%>6z x  
　　直接材料成本差异(direct material variance) sA}=o.\j:  
　　在产品计价(work-in-process costing) !aII

jWz]  
　　联产品成本计算(joint products costing) 5UjXpS  
　　生产成本汇总程序(accumulation process of procluction cost) |A5]hL  
　　制造费用差异(manufacturing expenses variance) P#76ehR]K  
　　实际成本与估计成本(actual cost and estimated cost) @0Tm>s  
　　工资费用分配(salary costs allocation) ^Z\1z!{R  
　　成本曲线(cost curve) ZTHrjW1  
　　农业生产成本(agriculture production cost) ob-be2EysH  
　　原始成本和重置成本(original cost and replacement cost) $Fr$9 jq&  
　　工程施工成本 INcJXlv  
　　直接成本与间接成本(direct cost and indirect cost) FDpNM\SR1l  
　　可控成本(controllable cost) gIRFqEz@o  
　　制造费用分配(manufacturing expenses allocation) :c<C;.  
　　理论成本与应用成本(theory cost and practice cost) 6VCw>x  
　　辅助生产成本分配(auxiliary production cost allocation) <q
v:7@  
　　期间,费用 o2F6K*u
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　　成本控制程序(procedure of cost control) bha_bj  
　　成本记录(cost entry, cost recorder cost agenda) +gK7`:v4O*  
　　成本计算分批法(job costing method) 8 I,(\<Xv  
　　成本计算分步法 9SMM%(3, r  
　　直接人工成本差异(direct labor variance) =p^*y-z  
　　成本控制方法(cost control method)