[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 2mPU /  
　　股本 Share capital KFn[  
　　已归还投资 Investment returned gK>aR ^*  
　　利润分配-其他转入 Profit appropriation - other transfer in ]=T-Cv=t  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &-M}:'
  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve q5ja \  
　　利润分配-提取储备基金 Profit appropriation - reserve fund r2xIbZ  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 
^@n?&  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund bZzB\FB~  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit -|3feYb'  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends GUdVsZjz(  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %Ig3udcY?  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends e"ur+7  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares z(_#C s  
　　期初未分配利润 Retained earnings, beginning of the year VF] ~J=>i  
　　资本公积-股本溢价 Capital surplus - share premium !6:
X]  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,e5#wz  
　　资本公积-接受现金捐赠 Capital surplus - cash donation qK12:  
　　资本公积-股权投资准备 Capital surplus - investment reserve Q\[2BJo/  
　　资本公积-拨款转入 Capital surplus - subsidiary 4 .d~u@=  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ' lMPI@C6r  
　　资本公积-其他 Capital surplus - others YO`V'6\  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve X) xeq  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Jde@Th  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ya0D50m  
　　盈余公积-储备基金 Surplus reserve - reserve fund 1;N5@0%p  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund =^S1+B MY-  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment O 7D61~G]  
　　主营业务收入 Sales hV7]/z!d  
　　主营业务成本 Cost of sales tg'2v/  
　　主营业务税金及附加 Sales tax %[H|3  
　　营业费用 Operating expenses ^OnZ9?C{R  
　　管理费用 General and administrative expenses ! 4{T<s;q  
　　财务费用 Financial expenses qD<\U  
　　投资收益 Investment income t*{B
N>B  
　　其他业务收入 Other operating income G [$u`mxV^  
　　营业外收入 Non-operating income E|l qlS7  
　　补贴收入 Subsidy income y?@(%PTp  
　　其他业务支出 Other operating expenses ;{hE]jReH  
　　营业外支出 Non-operating expenses $%BNoSK  
　　所得税 Income tax :B"Y3
~I  
　　直接人工成本差异(direct labor variance) we;QrS(Hi  
　　直接材料成本差异(direct material variance) Cqc5jx0)  
　　在产品计价(work-in-process costing) @fO[{V  
　　联产品成本计算(joint products costing) ]3bXJE  
　　生产成本汇总程序(accumulation process of procluction cost) |ww@V<'/#  
　　制造费用差异(manufacturing expenses variance) Q/<?v!h{  
　　实际成本与估计成本(actual cost and estimated cost) iW,fKXuo&y  
　　工资费用分配(salary costs allocation) 8|Vm6*TY&p  
　　成本曲线(cost curve) $~FnBD%|{  
　　农业生产成本(agriculture production cost) S1D=' k]  
　　原始成本和重置成本(original cost and replacement cost) u[G`_Y{=EM  
　　工程施工成本 6A,-?W'\  
　　直接成本与间接成本(direct cost and indirect cost) GFppcL@a  
　　可控成本(controllable cost) }SZU'lYHoM  
　　制造费用分配(manufacturing expenses allocation) aokV'6  
　　理论成本与应用成本(theory cost and practice cost) 40)Ti  
　　辅助生产成本分配(auxiliary production cost allocation) ~s4o1^6L  
　　期间,费用 95%QF ;h  
　　成本控制程序(procedure of cost control) $Y9Wzv3Ra  
　　成本记录(cost entry, cost recorder cost agenda) vm
 Y*K  
　　成本计算分批法(job costing method) oQ"J>`',  
　　成本计算分步法 .*W_;Fo  
　　直接人工成本差异(direct labor variance) *N!>c&8  
　　成本控制方法(cost control method)