[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 Q)]C~Q  
　　股本 Share capital ht>C6y  
　　已归还投资 Investment returned 4Fu:ov ]M  
　　利润分配-其他转入 Profit appropriation - other transfer in M[eq)a$  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %<dvd IB  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve I1f4u6\*X  
　　利润分配-提取储备基金 Profit appropriation - reserve fund g2RrBK,  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund x."R_>  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 8Cx6Me>,=  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit YL?2gBT  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Fal##6B  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve lIhP\:;S&  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^uiQZ%;  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares '@0Z#A  
　　期初未分配利润 Retained earnings, beginning of the year s78MXS?py  
　　资本公积-股本溢价 Capital surplus - share premium ]3D>ai?  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve uqot
Vil,  
　　资本公积-接受现金捐赠 Capital surplus - cash donation jT'09r3P  
　　资本公积-股权投资准备 Capital surplus - investment reserve 4 EE7gkM5  
　　资本公积-拨款转入 Capital surplus - subsidiary @> |3d  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation #}p@+rkg2  
　　资本公积-其他 Capital surplus - others +,Ud 3iS  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve V?L8BRnV  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1fH2obI~X  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve c80Ffq  
　　盈余公积-储备基金 Surplus reserve - reserve fund \:BixBU7  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund p 3, m),  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment T?g%I  
　　主营业务收入 Sales {1eW*9  
　　主营业务成本 Cost of sales B7QRG0   
　　主营业务税金及附加 Sales tax O7"16~a  
　　营业费用 Operating expenses 0SV<Pl^  
　　管理费用 General and administrative expenses 6!Q,XHs  
　　财务费用 Financial expenses BHu%x|d  
　　投资收益 Investment income ('~}$%C  
　　其他业务收入 Other operating income nl-y0xD9c  
　　营业外收入 Non-operating income bu8AOtY9E-  
　　补贴收入 Subsidy income pi|=3W  
　　其他业务支出 Other operating expenses rRvZG&k  
　　营业外支出 Non-operating expenses 29HyeLB@  
　　所得税 Income tax gs"w 0[$  
　　直接人工成本差异(direct labor variance) L9$`zc  
　　直接材料成本差异(direct material variance) j.ZXLe~  
　　在产品计价(work-in-process costing) PX - PVW  
　　联产品成本计算(joint products costing) MBq
w{cy  
　　生产成本汇总程序(accumulation process of procluction cost)
60R]Q  
　　制造费用差异(manufacturing expenses variance) +;yl ld  
　　实际成本与估计成本(actual cost and estimated cost) i
+Lqj  
　　工资费用分配(salary costs allocation) O?`_RN 4l  
　　成本曲线(cost curve) ,hOi5,|?L  
　　农业生产成本(agriculture production cost) 2EH0d6nt  
　　原始成本和重置成本(original cost and replacement cost) R=J5L36F  
　　工程施工成本 oCxy(q'y  
　　直接成本与间接成本(direct cost and indirect cost) *.6m,QqJ(  
　　可控成本(controllable cost) h0&O
y52  
　　制造费用分配(manufacturing expenses allocation) "x0/i?pqa  
　　理论成本与应用成本(theory cost and practice cost) onU\[VvM  
　　辅助生产成本分配(auxiliary production cost allocation) Aw]kQ\P&  
　　期间,费用 /E-sg, k  
　　成本控制程序(procedure of cost control) mb>8=hMg  
　　成本记录(cost entry, cost recorder cost agenda) r+!29  
　　成本计算分批法(job costing method) O+?vQ$
z  
　　成本计算分步法 ZY|$[>X!  
　　直接人工成本差异(direct labor variance)
050V-S>s  
　　成本控制方法(cost control method)