[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 Sy4|JM-5  
　　股本 Share capital '5[(QM5Gi&  
　　已归还投资 Investment returned N-knhA  
　　利润分配-其他转入 Profit appropriation - other transfer in _~ei1 G.R  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /x$JY\cq`  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve '@h  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ~gGkw#  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5|N`:h'9M  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund DI2e%`$  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit EG$-D@o\I  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends b=pk;'-  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve F kf4R5Y?  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends VNIl%9:-l  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares gO"G/  
　　期初未分配利润 Retained earnings, beginning of the year Zf<T`'_d  
　　资本公积-股本溢价 Capital surplus - share premium ~>lqEa  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve wy${EY^h  
　　资本公积-接受现金捐赠 Capital surplus - cash donation S-Vj$asv!  
　　资本公积-股权投资准备 Capital surplus - investment reserve 0)~c)B:5  
　　资本公积-拨款转入 Capital surplus - subsidiary Ba|}$jo  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation As,e.V5!  
　　资本公积-其他 Capital surplus - others ~u2f`67
{  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve fDfph7[)  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve cSV&
p|  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve l'wu-  
　　盈余公积-储备基金 Surplus reserve - reserve fund l"nS+z  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ha=2isq  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment j4=iHnE;  
　　主营业务收入 Sales Ddg!1SF  
　　主营业务成本 Cost of sales eA-oqolY  
　　主营业务税金及附加 Sales tax LD5`9-  
　　营业费用 Operating expenses JJ}DYv  
　　管理费用 General and administrative expenses K/f-9hE F  
　　财务费用 Financial expenses $L6R,%c  
　　投资收益 Investment income >(.|oT\Tb  
　　其他业务收入 Other operating income hCr,6ncC  
　　营业外收入 Non-operating income =RRv& "2r  
　　补贴收入 Subsidy income >
c<xy>N  
　　其他业务支出 Other operating expenses K[OOI~"C  
　　营业外支出 Non-operating expenses S2*sh2-&6  
　　所得税 Income tax 0D '^:  
　　直接人工成本差异(direct labor variance) j=M%*`@  
　　直接材料成本差异(direct material variance) aEIz,^3  
　　在产品计价(work-in-process costing) R<6y7?]bZ  
　　联产品成本计算(joint products costing) I#O"<0 *r  
　　生产成本汇总程序(accumulation process of procluction cost) 0!0e $!8 l  
　　制造费用差异(manufacturing expenses variance) M."/"hV`-  
　　实际成本与估计成本(actual cost and estimated cost) 4W*o:Y!  
　　工资费用分配(salary costs allocation) m[3c,Axl7  
　　成本曲线(cost curve) )lS04|s  
　　农业生产成本(agriculture production cost)
1v`|mU}i,  
　　原始成本和重置成本(original cost and replacement cost) p!^K.P1 '  
　　工程施工成本 WlvT&W  
　　直接成本与间接成本(direct cost and indirect cost) js <Up/1  
　　可控成本(controllable cost) A-=hvJ5T  
　　制造费用分配(manufacturing expenses allocation) 0NZ'(qf~9  
　　理论成本与应用成本(theory cost and practice cost) uK"FopUJ4i  
　　辅助生产成本分配(auxiliary production cost allocation) MQN~I^v3  
　　期间,费用 Qr3!6  
　　成本控制程序(procedure of cost control) vn$=be 8l4  
　　成本记录(cost entry, cost recorder cost agenda) q6C`hVM
l  
　　成本计算分批法(job costing method) *9kg\#  
　　成本计算分步法 !<=zFy[J.9  
　　直接人工成本差异(direct labor variance) `H $XO{w  
　　成本控制方法(cost control method)