[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 4?+K:e #F  
　　股本 Share capital |l
4tR  
　　已归还投资 Investment returned bjn: e!}  
　　利润分配-其他转入 Profit appropriation - other transfer in st- z>}  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve gN,O)@N'd3  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 5yOIwzr&Uu  
　　利润分配-提取储备基金 Profit appropriation - reserve fund }BF!!*  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %7w=;]ym  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund x)35}mi){L  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit [HRry2#s  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^
Rr!YnEN  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve R Ihu9W  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends o,-p [1b  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares v'Y0|9c  
　　期初未分配利润 Retained earnings, beginning of the year \9H pbCHr  
　　资本公积-股本溢价 Capital surplus - share premium {Ad4H[]|]  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \a#{Y/j3  
　　资本公积-接受现金捐赠 Capital surplus - cash donation zd%n)jlwR  
　　资本公积-股权投资准备 Capital surplus - investment reserve WqX$;'}h  
　　资本公积-拨款转入 Capital surplus - subsidiary Hw0S/ytY  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 1X8P v*,  
　　资本公积-其他 Capital surplus - others U46qpb7  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,/fB~On-  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *5|;eN  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Vy.gr4Cm  
　　盈余公积-储备基金 Surplus reserve - reserve fund GHs,,J;  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund <{ER#}b:O  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment X!aC6gujOH  
　　主营业务收入 Sales CpE LLA<  
　　主营业务成本 Cost of sales O{vVW9Q  
　　主营业务税金及附加 Sales tax ojc m%yd  
　　营业费用 Operating expenses ;[qA?<GJ  
　　管理费用 General and administrative expenses 3_DwqZ 'O  
　　财务费用 Financial expenses }WowgY  
　　投资收益 Investment income ?l><?i  
　　其他业务收入 Other operating income !W\za0p  
　　营业外收入 Non-operating income e/7rr~"|  
　　补贴收入 Subsidy income |o@xWs @m  
　　其他业务支出 Other operating expenses !:]/MpQ ?  
　　营业外支出 Non-operating expenses T'ko
=k  
　　所得税 Income tax ;L*Ku'6Mt  
　　直接人工成本差异(direct labor variance) .4[\%r\i  
　　直接材料成本差异(direct material variance) '?Jz8iu-  
　　在产品计价(work-in-process costing) U/#X,Bi~  
　　联产品成本计算(joint products costing) kTW[)  
　　生产成本汇总程序(accumulation process of procluction cost) +=Y[RCXT  
　　制造费用差异(manufacturing expenses variance) r" _U-w  
　　实际成本与估计成本(actual cost and estimated cost) C8Oh]JF4d  
　　工资费用分配(salary costs allocation) h5o6G1ur  
　　成本曲线(cost curve) M?S&@\}c  
　　农业生产成本(agriculture production cost) e0"80"D  
　　原始成本和重置成本(original cost and replacement cost) ykS-5E`  
　　工程施工成本 h@2YQgw`  
　　直接成本与间接成本(direct cost and indirect cost) <eh<4_<qF  
　　可控成本(controllable cost) F
(;=^w  
　　制造费用分配(manufacturing expenses allocation) kgb:<{pJ  
　　理论成本与应用成本(theory cost and practice cost) _x`oab0@  
　　辅助生产成本分配(auxiliary production cost allocation) \H4$9lPk  
　　期间,费用 S'_2o?fs  
　　成本控制程序(procedure of cost control) : GdLr  
　　成本记录(cost entry, cost recorder cost agenda)
8C=8Wjm  
　　成本计算分批法(job costing method) shZEE2Dr  
　　成本计算分步法 D _Zt:tzO  
　　直接人工成本差异(direct labor variance) ==Ah& ){4^  
　　成本控制方法(cost control method)