[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 N2~$rpU3  
　　股本 Share capital {*=E?oF@  
　　已归还投资 Investment returned @[r={s\  
　　利润分配-其他转入 Profit appropriation - other transfer in ?M&4pO&Y  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve _%IqjJO{=r  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve dXP6"V@i I  
　　利润分配-提取储备基金 Profit appropriation - reserve fund <Ry$7t,  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund n85r^W  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4:
 sl(r  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit eOrYa3hQ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends {;RF  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve D3?N
<9 g  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends vj3isI4lU  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares \REc8nsLy  
　　期初未分配利润 Retained earnings, beginning of the year CX+9R3pa  
　　资本公积-股本溢价 Capital surplus - share premium ^@_).:oX7  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Zd<[=%d  
　　资本公积-接受现金捐赠 Capital surplus - cash donation nUqy1(  
　　资本公积-股权投资准备 Capital surplus - investment reserve %_tk7x  
　　资本公积-拨款转入 Capital surplus - subsidiary ##~!M(c  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation :o\5K2]:  
　　资本公积-其他 Capital surplus - others <Zr FOb  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `C<F+/q  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _W9&J&l0so  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;QidDi_s>  
　　盈余公积-储备基金 Surplus reserve - reserve fund aYj%w  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2Guvze_bU  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5^F]tRz-  
　　主营业务收入 Sales ~PYFYjHC  
　　主营业务成本 Cost of sales PPgW ^gj  
　　主营业务税金及附加 Sales tax STlPT5e.}  
　　营业费用 Operating expenses X8b#[40:  
　　管理费用 General and administrative expenses " Z;uu)NE  
　　财务费用 Financial expenses 6^ik|k|  
　　投资收益 Investment income VCf|`V~G  
　　其他业务收入 Other operating income G;2[  
　　营业外收入 Non-operating income &|z|SY]DL  
　　补贴收入 Subsidy income 6PJ'lA;*b  
　　其他业务支出 Other operating expenses EW;1`x  
　　营业外支出 Non-operating expenses ]^!}*  
　　所得税 Income tax b]K>vhQV  
　　直接人工成本差异(direct labor variance) =~",/I?  
　　直接材料成本差异(direct material variance) CgoXZX  
　　在产品计价(work-in-process costing) N?^_=KE@  
　　联产品成本计算(joint products costing) WgZ@N  
　　生产成本汇总程序(accumulation process of procluction cost) cyb(\ fsC  
　　制造费用差异(manufacturing expenses variance) YE
_6OLW  
　　实际成本与估计成本(actual cost and estimated cost) paYz[Xq  
　　工资费用分配(salary costs allocation) 82.HH5Z{  
　　成本曲线(cost curve) &NP6%}bR`  
　　农业生产成本(agriculture production cost) KT=a(QL  
　　原始成本和重置成本(original cost and replacement cost) dgY5ccP  
　　工程施工成本 =SL^>HS.fo  
　　直接成本与间接成本(direct cost and indirect cost) ?
1$\pq^  
　　可控成本(controllable cost) IdmD.k0pJ  
　　制造费用分配(manufacturing expenses allocation) H` Lu
"EK  
　　理论成本与应用成本(theory cost and practice cost) hG~Uz
  
　　辅助生产成本分配(auxiliary production cost allocation) w<mqe0  
　　期间,费用 xZg7Jg  
　　成本控制程序(procedure of cost control) K /ZHJkJ7  
　　成本记录(cost entry, cost recorder cost agenda) 85Dm8~  
　　成本计算分批法(job costing method) |DGCdB|`G  
　　成本计算分步法 8'%+G  
　　直接人工成本差异(direct labor variance) `=v@i9cTZ  
　　成本控制方法(cost control method)