[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 8l}1c=A}Vi  
　　股本 Share capital dzK{ Z  
　　已归还投资 Investment returned g(VNy@  
　　利润分配-其他转入 Profit appropriation - other transfer in `%+ mO88o  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [
E#UGJ@  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve q-nSLE+_;  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 1/p*tZP8i  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^c~)/F/cF  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $^u} a  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 1qV@qz  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends e8YMX&0%  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve < >UPD02  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends zF5uN:-s  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $/6 ;9d^  
　　期初未分配利润 Retained earnings, beginning of the year %uv?we7  
　　资本公积-股本溢价 Capital surplus - share premium ?#yV3 h|Ij  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |ZodlYF  
　　资本公积-接受现金捐赠 Capital surplus - cash donation u77E! z4Uz  
　　资本公积-股权投资准备 Capital surplus - investment reserve 7~#:>OjW  
　　资本公积-拨款转入 Capital surplus - subsidiary `eu9dLzH  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation M#|dIbns H  
　　资本公积-其他 Capital surplus - others cA6lge<{~  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =^H4Yck/5  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve fgihy  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0%!rx{f#\  
　　盈余公积-储备基金 Surplus reserve - reserve fund b64 @s2]  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ]|<w\\^A  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5*[2yKsTi  
　　主营业务收入 Sales 2Z20E$Cb
 
　　主营业务成本 Cost of sales P/&]?f0/  
　　主营业务税金及附加 Sales tax ;n|^1S<[  
　　营业费用 Operating expenses =^ T\Xs;GK  
　　管理费用 General and administrative expenses &rkEK4  
　　财务费用 Financial expenses (C]o,7cYS  
　　投资收益 Investment income FI"`DMb}  
　　其他业务收入 Other operating income Kx_h1{  
　　营业外收入 Non-operating income 'zh 7_%  
　　补贴收入 Subsidy income ie-vqLc  
　　其他业务支出 Other operating expenses czlFr|O;  
　　营业外支出 Non-operating expenses eT2*W$  
　　所得税 Income tax ?5kHa_^  
　　直接人工成本差异(direct labor variance) Q f(p~a(d  
　　直接材料成本差异(direct material variance) T{wuj[Q#:  
　　在产品计价(work-in-process costing) AkOO)0  
　　联产品成本计算(joint products costing) 5B BD.!  
　　生产成本汇总程序(accumulation process of procluction cost) ?f/n0U4w  
　　制造费用差异(manufacturing expenses variance) p&VU0[LIC0  
　　实际成本与估计成本(actual cost and estimated cost) 0ZQ'_g|%  
　　工资费用分配(salary costs allocation) ktDC/8
  
　　成本曲线(cost curve) OT'[:|x ;  
　　农业生产成本(agriculture production cost) mZ1)wH,  
　　原始成本和重置成本(original cost and replacement cost) PqM1ao
yX  
　　工程施工成本 jY_T/233d  
　　直接成本与间接成本(direct cost and indirect cost) #pcP!  
　　可控成本(controllable cost) mS0udHod  
　　制造费用分配(manufacturing expenses allocation) P'Q+GRpSw  
　　理论成本与应用成本(theory cost and practice cost) S8e{K  
　　辅助生产成本分配(auxiliary production cost allocation) U4G`ZKv(!  
　　期间,费用 .KdyJ
6o  
　　成本控制程序(procedure of cost control) KF4PJi;*  
　　成本记录(cost entry, cost recorder cost agenda) IUtx!.]4  
　　成本计算分批法(job costing method) 9uWY@zu  
　　成本计算分步法 =N 5z@;!  
　　直接人工成本差异(direct labor variance) c&L"N!4z  
　　成本控制方法(cost control method)