[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 yaYt/?|  
　　股本 Share capital Kcdd=2 [T  
　　已归还投资 Investment returned '^(v8lCu  
　　利润分配-其他转入 Profit appropriation - other transfer in }o:sx/=u_  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1sLfjH hv  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^k<$N  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Q4:r$ &  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund vm^# aoDB  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund iC+H;s5<  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 1WN93SQ=  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends gpvj'Ri7V  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
)-"L4TC)  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends fDHISJv  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,T~ 5iLKY  
　　期初未分配利润 Retained earnings, beginning of the year B[|/wHMsT}  
　　资本公积-股本溢价 Capital surplus - share premium ZxPAu%Y  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve DmPsltpzQ  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ~2}ICU5  
　　资本公积-股权投资准备 Capital surplus - investment reserve ~MQ f($]  
　　资本公积-拨款转入 Capital surplus - subsidiary :|Nbk58  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation FN`kSTm*0!  
　　资本公积-其他 Capital surplus - others x2wWp-Z  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve NS ;8&  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #}yFHM?i  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =~m"TQv  
　　盈余公积-储备基金 Surplus reserve - reserve fund w|o@r%Q#l  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ]~Qkg+>'&  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment L/LNX{|   
　　主营业务收入 Sales bK1`a{  
　　主营业务成本 Cost of sales 1H 6Wrik  
　　主营业务税金及附加 Sales tax s9bP6N!,  
　　营业费用 Operating expenses j5^ b~F%  
　　管理费用 General and administrative expenses ]qHO{b4k  
　　财务费用 Financial expenses <ijmkNVS  
　　投资收益 Investment income W3rvKqdw5  
　　其他业务收入 Other operating income ClZyQ=UAD  
　　营业外收入 Non-operating income EC#10.  
　　补贴收入 Subsidy income .Q)"F /  
　　其他业务支出 Other operating expenses Ti c9ri  
　　营业外支出 Non-operating expenses L1 VTq9[3  
　　所得税 Income tax YD D]n*&  
　　直接人工成本差异(direct labor variance) ;_&L^)~P$  
　　直接材料成本差异(direct material variance) 2wsZ&y%  
　　在产品计价(work-in-process costing) DP]|}8~L  
　　联产品成本计算(joint products costing) C$gLi8|m  
　　生产成本汇总程序(accumulation process of procluction cost) b
C-x`a@  
　　制造费用差异(manufacturing expenses variance) tb\pjLB][  
　　实际成本与估计成本(actual cost and estimated cost) w!7/;VJ3d  
　　工资费用分配(salary costs allocation) t O>qd#I  
　　成本曲线(cost curve) Oh4WYDyT  
　　农业生产成本(agriculture production cost) ^D[;JV  
　　原始成本和重置成本(original cost and replacement cost) * 60)Vo.=  
　　工程施工成本 oU?X"B9  
　　直接成本与间接成本(direct cost and indirect cost) } TvAjLIS6  
　　可控成本(controllable cost) 1dsxqN(:  
　　制造费用分配(manufacturing expenses allocation) lM,:c.R  
　　理论成本与应用成本(theory cost and practice cost) 9Wrclai  
　　辅助生产成本分配(auxiliary production cost allocation)  B4ze$#  
　　期间,费用 9E?>B3t^  
　　成本控制程序(procedure of cost control) iW~f  
　　成本记录(cost entry, cost recorder cost agenda) 1<|I[EI  
　　成本计算分批法(job costing method) ,[#f}|s_  
　　成本计算分步法 V'/%)oU\"  
　　直接人工成本差异(direct labor variance) uu.N
q*3  
　　成本控制方法(cost control method)