[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 zm~sq_=^  
　　股本 Share capital xq@_' 3X  
　　已归还投资 Investment returned ][?@))  
　　利润分配-其他转入 Profit appropriation - other transfer in 9]4W  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve DnP "7}v  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve P9 yg  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Bw Cwy  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
@h E7F}  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *S= c0  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit nhImO@Q:  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7;rf$\-&  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~TfN*0  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |!6<L_31%  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares hd%O\D?  
　　期初未分配利润 Retained earnings, beginning of the year }trQ<*D  
　　资本公积-股本溢价 Capital surplus - share premium 7=`_UqCV  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve YZ(tjIgQ  
　　资本公积-接受现金捐赠 Capital surplus - cash donation J #) %{k_  
　　资本公积-股权投资准备 Capital surplus - investment reserve Be
nUyv1d  
　　资本公积-拨款转入 Capital surplus - subsidiary N@x5h8  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation _t-e.2a v  
　　资本公积-其他 Capital surplus - others 6` 4,  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve g^)8a;/c  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve I7]qTS[vg  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 60XTdJkDkA  
　　盈余公积-储备基金 Surplus reserve - reserve fund `
)n/J+g  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund LB\+*P6QM  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment c4  bo  
　　主营业务收入 Sales <tI_
u ~P  
　　主营业务成本 Cost of sales Mh"vH0\Lj  
　　主营业务税金及附加 Sales tax 8;<3Tyjzu  
　　营业费用 Operating expenses +@BjQ|UZ  
　　管理费用 General and administrative expenses j}aU*p~N  
　　财务费用 Financial expenses :Oh*Q(>  
　　投资收益 Investment income <7*d2  
　　其他业务收入 Other operating income r}M 2t$nv  
　　营业外收入 Non-operating income ?656P=b)  
　　补贴收入 Subsidy income Y*-dUJK-`  
　　其他业务支出 Other operating expenses f5P@PG]{  
　　营业外支出 Non-operating expenses /L; c -^  
　　所得税 Income tax |'!9mvt=  
　　直接人工成本差异(direct labor variance) hOR1RB  
　　直接材料成本差异(direct material variance) 1qE*M7_:E>  
　　在产品计价(work-in-process costing) ftRzgW);  
　　联产品成本计算(joint products costing) |wkUnn4UB8  
　　生产成本汇总程序(accumulation process of procluction cost)
Ocf:73t  
　　制造费用差异(manufacturing expenses variance) RN ~pC  
　　实际成本与估计成本(actual cost and estimated cost) "7}e~*bM?`  
　　工资费用分配(salary costs allocation) | *y'H*  
　　成本曲线(cost curve) -`ss7j&b3  
　　农业生产成本(agriculture production cost) f"aqg/l  
　　原始成本和重置成本(original cost and replacement cost) TQ69O +  
　　工程施工成本 KvNw'3Ua  
　　直接成本与间接成本(direct cost and indirect cost) h:Hpz  
　　可控成本(controllable cost) k *|WI$  
　　制造费用分配(manufacturing expenses allocation) c^8csQ fG  
　　理论成本与应用成本(theory cost and practice cost) :$^cY>o  
　　辅助生产成本分配(auxiliary production cost allocation) EeDK ^W8N  
　　期间,费用 UhbGU G  
　　成本控制程序(procedure of cost control) @ayrI]m#>,  
　　成本记录(cost entry, cost recorder cost agenda) ^-g-]?q  
　　成本计算分批法(job costing method) |*JMCI@Mz  
　　成本计算分步法 S&{#sl#e  
　　直接人工成本差异(direct labor variance) LLd5Z44v  
　　成本控制方法(cost control method)