[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 !vVjZ  
　　股本 Share capital \ +-hn  
　　已归还投资 Investment returned jI2gi1,a  
　　利润分配-其他转入 Profit appropriation - other transfer in h Io S#]  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve P|P fG=  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7cP
[o+  
　　利润分配-提取储备基金 Profit appropriation - reserve fund "q>I?UcZ  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund EJ;0ypbG  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund CSqb)\8Oi*  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ~EWfEHf*BJ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends V&j.>Y  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve h*%0@  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends LO}:Ub  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2{]S_. zV  
　　期初未分配利润 Retained earnings, beginning of the year .Jat^iFj0  
　　资本公积-股本溢价 Capital surplus - share premium +;wqX]SD&  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^r$iN %&~  
　　资本公积-接受现金捐赠 Capital surplus - cash donation &c?hJ8"  
　　资本公积-股权投资准备 Capital surplus - investment reserve MD ?F1l"}%  
　　资本公积-拨款转入 Capital surplus - subsidiary cvXI]+`<3\  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation pM'IQ3N  
　　资本公积-其他 Capital surplus - others #[0\=B-  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 7}tZ?vD  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve LXu"rfp  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve &G@-yQ  
　　盈余公积-储备基金 Surplus reserve - reserve fund :n>ccZeMv  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund eo*u(@  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment .m]=JC5'  
　　主营业务收入 Sales OQL09u  
　　主营业务成本 Cost of sales fByh";<`P  
　　主营业务税金及附加 Sales tax @wdB%  
　　营业费用 Operating expenses uJ/?+5TU  
　　管理费用 General and administrative expenses +`s&i%{1>  
　　财务费用 Financial expenses <X I35\^  
　　投资收益 Investment income ZOrTbik  
　　其他业务收入 Other operating income ci_v7Jnwo  
　　营业外收入 Non-operating income e=n{f*KG`  
　　补贴收入 Subsidy income 'f?&EsIV?  
　　其他业务支出 Other operating expenses 7=p-A_X  
　　营业外支出 Non-operating expenses K)Xs L  
　　所得税 Income tax Neo^C_[vN  
　　直接人工成本差异(direct labor variance) ,7fc41O3V  
　　直接材料成本差异(direct material variance) e9Ul A  
　　在产品计价(work-in-process costing) ? __aVQ7  
　　联产品成本计算(joint products costing) >SxZ9T|%  
　　生产成本汇总程序(accumulation process of procluction cost) ZP63Alt  
　　制造费用差异(manufacturing expenses variance) h\u0{!@}  
　　实际成本与估计成本(actual cost and estimated cost) ueE?"Hk  
　　工资费用分配(salary costs allocation) DNW2;i<hsz  
　　成本曲线(cost curve) B/sBYVU  
　　农业生产成本(agriculture production cost) 5e/qgI)M5  
　　原始成本和重置成本(original cost and replacement cost) lR@i`)'?U  
　　工程施工成本 V^`?8P8d  
　　直接成本与间接成本(direct cost and indirect cost) g<rKV+$6  
　　可控成本(controllable cost) NHFEr
 
　　制造费用分配(manufacturing expenses allocation) C7jc6(>m  
　　理论成本与应用成本(theory cost and practice cost) r}y[r}vk  
　　辅助生产成本分配(auxiliary production cost allocation) C'8!cPFVv  
　　期间,费用 .W@(nQ-<  
　　成本控制程序(procedure of cost control) ,h@R' f!  
　　成本记录(cost entry, cost recorder cost agenda) iO9nvM<  
　　成本计算分批法(job costing method) d@D;'2}Yc  
　　成本计算分步法 ,\S pjE  
　　直接人工成本差异(direct labor variance) S}m$,<x  
　　成本控制方法(cost control method)