[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 {u{8QKeC  
　　股本 Share capital Gn}^BJN  
　　已归还投资 Investment returned [|{m/`8
C  
　　利润分配-其他转入 Profit appropriation - other transfer in ~ w,hJ `  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve P[<EFjE  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <`WtP+`  
　　利润分配-提取储备基金 Profit appropriation - reserve fund b5.L== >  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund hR(p
{$-T  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0o&B 7N  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit cLyed3uU  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends T }^2IJ]  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve IBSoAL  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends yOr5kWqX  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares tX7TP(  
　　期初未分配利润 Retained earnings, beginning of the year ST7Xgma-  
　　资本公积-股本溢价 Capital surplus - share premium KmE<+/x~?  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =VOl *  
　　资本公积-接受现金捐赠 Capital surplus - cash donation hsZ}FLStJ  
　　资本公积-股权投资准备 Capital surplus - investment reserve -P[bA0N,  
　　资本公积-拨款转入 Capital surplus - subsidiary ZKco  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation VH2 /  
　　资本公积-其他 Capital surplus - others fgE
Mn;  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |dI,4Z\Qb  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve AB")aX2%E  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ye"#tCOEG  
　　盈余公积-储备基金 Surplus reserve - reserve fund (043G[H'.  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund B#Z-kFn@  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment F-I\x  
　　主营业务收入 Sales C8bv%9  
　　主营业务成本 Cost of sales ![CF >:e  
　　主营业务税金及附加 Sales tax }&:F,q*  
　　营业费用 Operating expenses Od@<L  
　　管理费用 General and administrative expenses QB|D_?]  
　　财务费用 Financial expenses c`x[C  
　　投资收益 Investment income @!:_r5R~N  
　　其他业务收入 Other operating income 9o|#R&0  
　　营业外收入 Non-operating income kFo&!  
　　补贴收入 Subsidy income %eDJ]\*^X  
　　其他业务支出 Other operating expenses ;OD+6@Sr  
　　营业外支出 Non-operating expenses 9a;8^?Ld%S  
　　所得税 Income tax F\(7B#  
　　直接人工成本差异(direct labor variance) `.F+T)
G  
　　直接材料成本差异(direct material variance) T_1p1Sg  
　　在产品计价(work-in-process costing) Imm|5-qJ  
　　联产品成本计算(joint products costing) >W7IWhm3  
　　生产成本汇总程序(accumulation process of procluction cost) _rjLCvv-  
　　制造费用差异(manufacturing expenses variance) Zk#?.z}  
　　实际成本与估计成本(actual cost and estimated cost) 5'h
Q6i8  
　　工资费用分配(salary costs allocation)
n^7m^1to  
　　成本曲线(cost curve) GYM6 `  
　　农业生产成本(agriculture production cost) ]53'\TH  
　　原始成本和重置成本(original cost and replacement cost) ps=+wg?]  
　　工程施工成本 cAAyyc"yJ  
　　直接成本与间接成本(direct cost and indirect cost) UZ}>
@0  
　　可控成本(controllable cost) JU\wvP5j  
　　制造费用分配(manufacturing expenses allocation) 2W]y9)<c  
　　理论成本与应用成本(theory cost and practice cost) D"RxI)"HP  
　　辅助生产成本分配(auxiliary production cost allocation) %*`yd.L0W  
　　期间,费用 0&k!=gj:>Z  
　　成本控制程序(procedure of cost control) TDnbX_xC<  
　　成本记录(cost entry, cost recorder cost agenda) k9iXVYQ.;r  
　　成本计算分批法(job costing method) #ZS8}X*S  
　　成本计算分步法 ZUxlk+o9d  
　　直接人工成本差异(direct labor variance) y$^.HI02jP  
　　成本控制方法(cost control method)