[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 Neo^C_[vN  
　　股本 Share capital D"x$^6`c}  
　　已归还投资 Investment returned C/CfjRzd  
　　利润分配-其他转入 Profit appropriation - other transfer in !G"9 xrr1  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve N{hF [F  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve oF@x]bmU  
　　利润分配-提取储备基金 Profit appropriation - reserve fund |1QbO`f/F  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund rTsbP40  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9"HmHy&:E  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit #[U9(44,  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends |:e|~sism  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^0s\/qyqm  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends (+gL#/u  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >NH4A_  
　　期初未分配利润 Retained earnings, beginning of the year 4QjWZ Wl  
　　资本公积-股本溢价 Capital surplus - share premium x'M^4{4[  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve C'8!cPFVv  
　　资本公积-接受现金捐赠 Capital surplus - cash donation .W@(nQ-<  
　　资本公积-股权投资准备 Capital surplus - investment reserve ,h@R' f!  
　　资本公积-拨款转入 Capital surplus - subsidiary iO9nvM<  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ( *9I
p  
　　资本公积-其他 Capital surplus - others ,\S pjE  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _Vo)<--+I  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 2-$bh  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve K{zCp6  
　　盈余公积-储备基金 Surplus reserve - reserve fund Pn+IJ=0Y  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund kh<pLI>$h  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment >9.5-5"   
　　主营业务收入 Sales S7UZGGjTk  
　　主营业务成本 Cost of sales 62MRI  
　　主营业务税金及附加 Sales tax &PRx,G5  
　　营业费用 Operating expenses q4Oxs  
　　管理费用 General and administrative expenses uO ?Od  
　　财务费用 Financial expenses Y(hW(bd;  
　　投资收益 Investment income 42V,PH6o  
　　其他业务收入 Other operating income jNe(w<',P  
　　营业外收入 Non-operating income ,W1a
<dl  
　　补贴收入 Subsidy income p|\%:#  
　　其他业务支出 Other operating expenses $>'")7z  
　　营业外支出 Non-operating expenses Zp7yaz3y  
　　所得税 Income tax (Pk" NEP  
　　直接人工成本差异(direct labor variance) Ue{vg$5||  
　　直接材料成本差异(direct material variance) n%0]V Xx#  
　　在产品计价(work-in-process costing) /B,:<&_-  
　　联产品成本计算(joint products costing) VDByj "%  
　　生产成本汇总程序(accumulation process of procluction cost) d)04;[=  
　　制造费用差异(manufacturing expenses variance) *t#s$Ga  
　　实际成本与估计成本(actual cost and estimated cost) I #M%%5e  
　　工资费用分配(salary costs allocation) VG<Hw{ c3r  
　　成本曲线(cost curve) tjZ\h=  
　　农业生产成本(agriculture production cost) 4pmTicA~  
　　原始成本和重置成本(original cost and replacement cost) E\]OySC%C$  
　　工程施工成本 x7P([^i  
　　直接成本与间接成本(direct cost and indirect cost) \Y!T>nWn)I  
　　可控成本(controllable cost) xH_A@hf;  
　　制造费用分配(manufacturing expenses allocation) &jV9*  
　　理论成本与应用成本(theory cost and practice cost) -,~;qSs  
　　辅助生产成本分配(auxiliary production cost allocation) eeW' [  
　　期间,费用 :vc[/<  
　　成本控制程序(procedure of cost control) [ME}Cv`?<E  
　　成本记录(cost entry, cost recorder cost agenda) 0PnD|]9:  
　　成本计算分批法(job costing method) On{~St'V
 
　　成本计算分步法 )p$\gwr=2  
　　直接人工成本差异(direct labor variance) ;YK!EMM4!h  
　　成本控制方法(cost control method)