[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 GD4+f|1.*  
　　股本 Share capital o[g]Va*8  
　　已归还投资 Investment returned {m"I-VF  
　　利润分配-其他转入 Profit appropriation - other transfer in , D'bIk  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -ug-rdXV  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Hi&bNM>?O  
　　利润分配-提取储备基金 Profit appropriation - reserve fund o),@I#fM  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund G%T<wKD<  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {"_V,HmEF+  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit -Zqw[2Q4  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends L"}2Y3
 
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve \F<C$cys\  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends NZ-57Ji  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Efu/v<  
　　期初未分配利润 Retained earnings, beginning of the year V5+|H1=  
　　资本公积-股本溢价 Capital surplus - share premium v>5TTL~
?  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [pz1f!Wn  
　　资本公积-接受现金捐赠 Capital surplus - cash donation b7HT<$Wg  
　　资本公积-股权投资准备 Capital surplus - investment reserve 
MpJ]1  
　　资本公积-拨款转入 Capital surplus - subsidiary 5G=fJAG  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation >~uKkQ_p  
　　资本公积-其他 Capital surplus - others B]PG  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve dl+c+
w"  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve bK|n xL  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ZSn6JV'g  
　　盈余公积-储备基金 Surplus reserve - reserve fund "MDy0Tj8EN  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund
XXb,*u 3  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Agwl2AM5k  
　　主营业务收入 Sales :V#B]:Z9  
　　主营业务成本 Cost of sales ,9W!cD+0  
　　主营业务税金及附加 Sales tax Q.SqOHeJ  
　　营业费用 Operating expenses T 8Ye+eP}  
　　管理费用 General and administrative expenses Pk:b:(4  
　　财务费用 Financial expenses 
=9A!5  
　　投资收益 Investment income qR^+K@*|  
　　其他业务收入 Other operating income 2`
V(w[zTr  
　　营业外收入 Non-operating income B";Dj~y  
　　补贴收入 Subsidy income }K
V)F,`  
　　其他业务支出 Other operating expenses cLIeo{H  
　　营业外支出 Non-operating expenses .FvIT]k-  
　　所得税 Income tax !uhh_3RH  
　　直接人工成本差异(direct labor variance) KXcE@q9  
　　直接材料成本差异(direct material variance) _:G>bU/^  
　　在产品计价(work-in-process costing) Z`ZML+;~6  
　　联产品成本计算(joint products costing) /re0"!0y  
　　生产成本汇总程序(accumulation process of procluction cost) ;eP.B/N  
　　制造费用差异(manufacturing expenses variance) dbfI!4  
　　实际成本与估计成本(actual cost and estimated cost) "Wy!,RH  
　　工资费用分配(salary costs allocation) uC"Gm;0  
　　成本曲线(cost curve) ^Fwdi#g  
　　农业生产成本(agriculture production cost) MwWN;_#EO)  
　　原始成本和重置成本(original cost and replacement cost) LHq*E `  
　　工程施工成本 #wF6WxiG  
　　直接成本与间接成本(direct cost and indirect cost) /[|A(,N}{  
　　可控成本(controllable cost) /%P,y+<}iG  
　　制造费用分配(manufacturing expenses allocation) tS[@?qP  
　　理论成本与应用成本(theory cost and practice cost) A~8-{F 31  
　　辅助生产成本分配(auxiliary production cost allocation) u7 {R; QKw  
　　期间,费用 67wq8|  
　　成本控制程序(procedure of cost control) `W %R  
　　成本记录(cost entry, cost recorder cost agenda) jk5C2dy  
　　成本计算分批法(job costing method) #|6M*;lN|  
　　成本计算分步法 W 6CNMI]  
　　直接人工成本差异(direct labor variance) .7n`]S/  
　　成本控制方法(cost control method)