[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 ]z5hTY  
　　股本 Share capital 9
(OeH7  
　　已归还投资 Investment returned ~]QQaP  
　　利润分配-其他转入 Profit appropriation - other transfer in X7AxI\h  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve eY
'nS  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve &VA^LS@b  
　　利润分配-提取储备基金 Profit appropriation - reserve fund hc[J,yG  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund }Hq3]L
VE  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund @eeI4Jz  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit F8dr-"G  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends LU+SuVm  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve :"Otsb7  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2G$px  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares {?Y\T  
　　期初未分配利润 Retained earnings, beginning of the year s~2o<#  
　　资本公积-股本溢价 Capital surplus - share premium uR{)%udu  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }$ySZa9  
　　资本公积-接受现金捐赠 Capital surplus - cash donation {:*G/*1[.  
　　资本公积-股权投资准备 Capital surplus - investment reserve yYYP;N?g4k  
　　资本公积-拨款转入 Capital surplus - subsidiary <5}I6R;  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ~3M8"}X;L  
　　资本公积-其他 Capital surplus - others iE HWD.u  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve VevG 64o  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve i&^JG/a  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ZJU %&@  
　　盈余公积-储备基金 Surplus reserve - reserve fund {U$XHG  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Z37Dv ;&ZD  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment L.yM"  
　　主营业务收入 Sales XHj%U  
　　主营业务成本 Cost of sales =}Zl E  
　　主营业务税金及附加 Sales tax ?d%{-  
　　营业费用 Operating expenses utuWFAGn A  
　　管理费用 General and administrative expenses Zi+FIQ(  
　　财务费用 Financial expenses %K')_NS@  
　　投资收益 Investment income }4!}vkVx  
　　其他业务收入 Other operating income `^[Tu 1  
　　营业外收入 Non-operating income >6jal?4u-  
　　补贴收入 Subsidy income > ^zNKgSQ  
　　其他业务支出 Other operating expenses fdX|t"oz  
　　营业外支出 Non-operating expenses -,+C*|mu  
　　所得税 Income tax _AX,}9
 
　　直接人工成本差异(direct labor variance) ui,!_O .c  
　　直接材料成本差异(direct material variance) b@8z+,_  
　　在产品计价(work-in-process costing) MD;Z UAX<  
　　联产品成本计算(joint products costing) `ovMfL.u  
　　生产成本汇总程序(accumulation process of procluction cost) "qF/7`e[  
　　制造费用差异(manufacturing expenses variance) 3^%2,  
　　实际成本与估计成本(actual cost and estimated cost) 5I1YB+$}e  
　　工资费用分配(salary costs allocation) }|2A6^F
H.  
　　成本曲线(cost curve) uA[ :  
　　农业生产成本(agriculture production cost) Qs za,09  
　　原始成本和重置成本(original cost and replacement cost) mj e9i  
　　工程施工成本 KYw7Jx`l  
　　直接成本与间接成本(direct cost and indirect cost) \V!{z;.fA  
　　可控成本(controllable cost) q pjZ-[UC  
　　制造费用分配(manufacturing expenses allocation) AVw oOvJ  
　　理论成本与应用成本(theory cost and practice cost) .O'~s/h  
　　辅助生产成本分配(auxiliary production cost allocation) U)Hc7% e  
　　期间,费用 dWiNe!oY2  
　　成本控制程序(procedure of cost control) MXfyj5K  
　　成本记录(cost entry, cost recorder cost agenda) SyI~iW#Y 1  
　　成本计算分批法(job costing method) xok T  
　　成本计算分步法 Y)F(-H)  
　　直接人工成本差异(direct labor variance) CN ( :  
　　成本控制方法(cost control method)