[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 A,c'g}:  
　　股本 Share capital p@tp]u`7  
　　已归还投资 Investment returned %dmfBf Ev  
　　利润分配-其他转入 Profit appropriation - other transfer in ;0j*>fb\q7  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve tpU D0Z)  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve xIgql}.  
　　利润分配-提取储备基金 Profit appropriation - reserve fund a8JN
19}D  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5Y-2 #  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {!=2<-Aq  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit M=%!IT  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends HV\"T(89  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =pp:j`B9(  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends sqG`"O4W  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vlQ0gsXK  
　　期初未分配利润 Retained earnings, beginning of the year b1=pO]3u  
　　资本公积-股本溢价 Capital surplus - share premium XGIpUz  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve JZ K7uB,X  
　　资本公积-接受现金捐赠 Capital surplus - cash donation -N z}DW>  
　　资本公积-股权投资准备 Capital surplus - investment reserve H[BYE  
　　资本公积-拨款转入 Capital surplus - subsidiary evOb  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation q6&67u0  
　　资本公积-其他 Capital surplus - others 0yTQ{'Cc  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .Cr1,Po  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve D rTM $)  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve }ecsGw  
　　盈余公积-储备基金 Surplus reserve - reserve fund }+DDJ6Jzs  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund PYieD}'  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment XU-*[\K  
　　主营业务收入 Sales A& =pw#
 
　　主营业务成本 Cost of sales ][t6VA  
　　主营业务税金及附加 Sales tax Wp
4K6x  
　　营业费用 Operating expenses xt))]aH  
　　管理费用 General and administrative expenses 'w6hW7"L  
　　财务费用 Financial expenses CB]l[hM$  
　　投资收益 Investment income sVoR?peQ  
　　其他业务收入 Other operating income ;
+/NjC1  
　　营业外收入 Non-operating income 3{pk5_c  
　　补贴收入 Subsidy income ^ LbGH<#J  
　　其他业务支出 Other operating expenses ~04[KG  
　　营业外支出 Non-operating expenses `[@VxGy_  
　　所得税 Income tax [B,p,Q"  
　　直接人工成本差异(direct labor variance) Ilef+V^qr  
　　直接材料成本差异(direct material variance) kW(Kh0x  
　　在产品计价(work-in-process costing) kaO{#i2-  
　　联产品成本计算(joint products costing) +-P<CCvWz  
　　生产成本汇总程序(accumulation process of procluction cost) -<
d(  
　　制造费用差异(manufacturing expenses variance) 6ZEdihBei  
　　实际成本与估计成本(actual cost and estimated cost) 7@~QkTH~y  
　　工资费用分配(salary costs allocation) /.v_N%*-v  
　　成本曲线(cost curve) xgs@gw7!n0  
　　农业生产成本(agriculture production cost) l0#4Fma  
　　原始成本和重置成本(original cost and replacement cost) % ^!a B  
　　工程施工成本 ucM.Ro=@  
　　直接成本与间接成本(direct cost and indirect cost) `EVg'?pl  
　　可控成本(controllable cost) G"C ;A`6  
　　制造费用分配(manufacturing expenses allocation) kp; &cQu!  
　　理论成本与应用成本(theory cost and practice cost) mt^`1ekoY  
　　辅助生产成本分配(auxiliary production cost allocation) w&C1=v -h  
　　期间,费用 DO%Pwfk
d  
　　成本控制程序(procedure of cost control) -p^'XL*Z  
　　成本记录(cost entry, cost recorder cost agenda) 4 P f+]R  
　　成本计算分批法(job costing method) U/5$%0)  
　　成本计算分步法 a7=YG6[  
　　直接人工成本差异(direct labor variance) b-uZ"Kf^  
　　成本控制方法(cost control method)