[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 /B"h#v-o  
　　股本 Share capital !o &+  
　　已归还投资 Investment returned ^pMjii8IZ  
　　利润分配-其他转入 Profit appropriation - other transfer in hi,!  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve BR\%
aU$u  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 70&v
`"  
　　利润分配-提取储备基金 Profit appropriation - reserve fund N]: "3?%  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Ojp)OeF\  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund rKq/=Avv  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 1(M0C[P  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends j~V@0z.  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve YKLh$  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends qVC_K/w 7  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `(1em%}  
　　期初未分配利润 Retained earnings, beginning of the year H V<|eL #  
　　资本公积-股本溢价 Capital surplus - share premium "s2?cQv{#  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve WZ5[tZf  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ` =dD6r  
　　资本公积-股权投资准备 Capital surplus - investment reserve !*u5HVn  
　　资本公积-拨款转入 Capital surplus - subsidiary (,Yb]/O*  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation C1P{4 U  
　　资本公积-其他 Capital surplus - others /ee:GjUkB  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 'P}"ZHW  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve T^NY|Y/  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve m_~ p G  
　　盈余公积-储备基金 Surplus reserve - reserve fund l.1)%q&@^  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund &'Qz  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;OmmXygl  
　　主营业务收入 Sales X`]-)(UX  
　　主营业务成本 Cost of sales MQE=8\  
　　主营业务税金及附加 Sales tax OYC4iI   
　　营业费用 Operating expenses _~_04p  
　　管理费用 General and administrative expenses oT&JQ,i[2Q  
　　财务费用 Financial expenses ];6c/#2x  
　　投资收益 Investment income _3tHzDSG #  
　　其他业务收入 Other operating income `3kE$h#  
　　营业外收入 Non-operating income i9k7rEW^  
　　补贴收入 Subsidy income l9)iLOj  
　　其他业务支出 Other operating expenses YS,kjL/  
　　营业外支出 Non-operating expenses Yqm
x]7Y4  
　　所得税 Income tax +,7dj:0S  
　　直接人工成本差异(direct labor variance) wQ!~c2a<8  
　　直接材料成本差异(direct material variance) 4C[,S|J  
　　在产品计价(work-in-process costing) gB&]kHLO  
　　联产品成本计算(joint products costing) *jGB/ y  
　　生产成本汇总程序(accumulation process of procluction cost) E xKH%I  
　　制造费用差异(manufacturing expenses variance)  ?1r@r  
　　实际成本与估计成本(actual cost and estimated cost) r\vB-nJ  
　　工资费用分配(salary costs allocation) Ql%7wrK  
　　成本曲线(cost curve) p*!@z|F>U  
　　农业生产成本(agriculture production cost) %9[GP7?  
　　原始成本和重置成本(original cost and replacement cost) 0{v?  
　　工程施工成本 FR0
zK=\  
　　直接成本与间接成本(direct cost and indirect cost) 8Nxf2i5  
　　可控成本(controllable cost) ogML v}  
　　制造费用分配(manufacturing expenses allocation) O 4N_lr~  
　　理论成本与应用成本(theory cost and practice cost) G#5Cyu<r!  
　　辅助生产成本分配(auxiliary production cost allocation) t2p/NIn  
　　期间,费用 ?Li^X ONz  
　　成本控制程序(procedure of cost control) 3k;U#H  
　　成本记录(cost entry, cost recorder cost agenda) Yc=y Vh  
　　成本计算分批法(job costing method) p1v:X?  
　　成本计算分步法 !W^2?pqN  
　　直接人工成本差异(direct labor variance) 7EY~5U/4  
　　成本控制方法(cost control method)