[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 ~ 9JLqN"  
　　股本 Share capital
v~KgCLo  
　　已归还投资 Investment returned K!qV82b='{  
　　利润分配-其他转入 Profit appropriation - other transfer in w; ]~2$  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve aP`V   
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve !A=>B=.|D  
　　利润分配-提取储备基金 Profit appropriation - reserve fund o06vC  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {Ax{N  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +ieRpVg  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit |yYu!+U  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~O~R,h>  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve R6E.C!EI  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends g/BlTi
 
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares jQi)pVT^  
　　期初未分配利润 Retained earnings, beginning of the year BiI`oCX  
　　资本公积-股本溢价 Capital surplus - share premium ,%U'>F?  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve u
S&NRf9A  
　　资本公积-接受现金捐赠 Capital surplus - cash donation qV7nF }V{  
　　资本公积-股权投资准备 Capital surplus - investment reserve `>N_A!pr`  
　　资本公积-拨款转入 Capital surplus - subsidiary +?y9EZB%  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation jCxg)D7W  
　　资本公积-其他 Capital surplus - others #9u2LK  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve RJ~I?{yR0[  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve cRS2v--\-  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3!2TE-  
　　盈余公积-储备基金 Surplus reserve - reserve fund sY@x(qkIOc  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund SJsRHQ  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment /8"9sf*  
　　主营业务收入 Sales D/TEx2.=J3  
　　主营业务成本 Cost of sales m6YDyQC  
　　主营业务税金及附加 Sales tax /p
7-D;  
　　营业费用 Operating expenses Jwe9L^gL  
　　管理费用 General and administrative expenses &C6Z{.3V  
　　财务费用 Financial expenses :}3;z'2]l  
　　投资收益 Investment income a_amO<!   
　　其他业务收入 Other operating income THf*<
|  
　　营业外收入 Non-operating income $|n#L6k   
　　补贴收入 Subsidy income k/mO(i%qi  
　　其他业务支出 Other operating expenses } 0x'm  
　　营业外支出 Non-operating expenses WJF#+)P:Y  
　　所得税 Income tax pqnZ:'V  
　　直接人工成本差异(direct labor variance) V>:ubl8j0l  
　　直接材料成本差异(direct material variance) HZEDr}RN  
　　在产品计价(work-in-process costing) :8jaW?~  
　　联产品成本计算(joint products costing) Gk2R:\/Y  
　　生产成本汇总程序(accumulation process of procluction cost) (|_N2R!  
　　制造费用差异(manufacturing expenses variance) uwhb-.w  
　　实际成本与估计成本(actual cost and estimated cost) LS{t7P9K  
　　工资费用分配(salary costs allocation) 18];fC  
　　成本曲线(cost curve) s6.#uT7h  
　　农业生产成本(agriculture production cost) cr"AK"TQ  
　　原始成本和重置成本(original cost and replacement cost) Y!nxHRE  
　　工程施工成本 N_eZz#);  
　　直接成本与间接成本(direct cost and indirect cost) KL4vr|i,  
　　可控成本(controllable cost) 1:VbbOu->V  
　　制造费用分配(manufacturing expenses allocation) 8
nQj D<-  
　　理论成本与应用成本(theory cost and practice cost) \aB>Q" pS  
　　辅助生产成本分配(auxiliary production cost allocation) <yz&> +9,  
　　期间,费用 < rqFBq8  
　　成本控制程序(procedure of cost control) |A%Jx__  
　　成本记录(cost entry, cost recorder cost agenda) 3 F ke#t  
　　成本计算分批法(job costing method) 0tyS=X;#e  
　　成本计算分步法 \g<=n&S?  
　　直接人工成本差异(direct labor variance) F
3pBk)>a\  
　　成本控制方法(cost control method)