[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 Atq2pL"  
　　股本 Share capital :vyf-K74M  
　　已归还投资 Investment returned Sc3M#qm_  
　　利润分配-其他转入 Profit appropriation - other transfer in 59BHGvaF  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6FIoWG"x  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve S&]<;N_B  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ={@ @`yP^$  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund qgsE7 ]  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund nL07^6(  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit H6S vU  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends qq3Qd,$Z  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =1OAy`8  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends *Q120R  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7"NJraQ6  
　　期初未分配利润 Retained earnings, beginning of the year 
u4M2Ec  
　　资本公积-股本溢价 Capital surplus - share premium R6Z}/m  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve B%:9P  
　　资本公积-接受现金捐赠 Capital surplus - cash donation FDs^S)B  
　　资本公积-股权投资准备 Capital surplus - investment reserve 8 E+C:"  
　　资本公积-拨款转入 Capital surplus - subsidiary n9fA!Wic  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation gIM'bA<~  
　　资本公积-其他 Capital surplus - others yP9wYF^A\  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Il`k]XM  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )'dH}3Ba
 
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [67E5 rk-  
　　盈余公积-储备基金 Surplus reserve - reserve fund \ jXN*A  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund +y4AUU:Q  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment :tqm2t  
　　主营业务收入 Sales  {%~4RZ
A  
　　主营业务成本 Cost of sales 4'hcHdL9  
　　主营业务税金及附加 Sales tax jo3}]KC !  
　　营业费用 Operating expenses X<}o> 6|d  
　　管理费用 General and administrative expenses 6?.pKFBZ  
　　财务费用 Financial expenses ^C)TM@+  
　　投资收益 Investment income hd ;S>K/C  
　　其他业务收入 Other operating income <CKmMZ{  
　　营业外收入 Non-operating income kxqc6  
　　补贴收入 Subsidy income $#ju?B~  
　　其他业务支出 Other operating expenses g_U~.?Db7  
　　营业外支出 Non-operating expenses e=jT]i*cU  
　　所得税 Income tax eG
Sp(o56  
　　直接人工成本差异(direct labor variance) .0fh>kQ  
　　直接材料成本差异(direct material variance) PWN'.HQ  
　　在产品计价(work-in-process costing) CL'Xip')T  
　　联产品成本计算(joint products costing) &<|-> *v  
　　生产成本汇总程序(accumulation process of procluction cost) (p.3'j(  
　　制造费用差异(manufacturing expenses variance) zPh\3B  
　　实际成本与估计成本(actual cost and estimated cost) -S%q!%}u  
　　工资费用分配(salary costs allocation) LUDJPIk  
　　成本曲线(cost curve) _X2EBpZp  
　　农业生产成本(agriculture production cost) 5+/b$mHZX
 
　　原始成本和重置成本(original cost and replacement cost) 'Ywpdzz[  
　　工程施工成本 7kX$wQZ_  
　　直接成本与间接成本(direct cost and indirect cost) hKZ`D B4  
　　可控成本(controllable cost) Q6!v3P/h  
　　制造费用分配(manufacturing expenses allocation)  c(V=.+J  
　　理论成本与应用成本(theory cost and practice cost) Tq\~<rEo  
　　辅助生产成本分配(auxiliary production cost allocation) sId(PT^  
　　期间,费用 oS#'u1k  
　　成本控制程序(procedure of cost control) z(` }:t  
　　成本记录(cost entry, cost recorder cost agenda) #;"D)C  
　　成本计算分批法(job costing method) o%WjJ~!zL  
　　成本计算分步法 ;64mf`   
　　直接人工成本差异(direct labor variance) W\qLZuQ  
　　成本控制方法(cost control method)