[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 L8:]`MQ0  
　　股本 Share capital ~TG39*m  
　　已归还投资 Investment returned ~Un64M?  
　　利润分配-其他转入 Profit appropriation - other transfer in R2N^'  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 8Da(tS  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve }0BL0N`_  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 8lOZIbwS  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund U
6juS/  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund abICoP1zQ  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit K5!";V  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]{|fYt_-  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve v~V;+S= gz  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Bw3F7W~l  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Lf^5Eo/ 5A  
　　期初未分配利润 Retained earnings, beginning of the year B:O+*3j  
　　资本公积-股本溢价 Capital surplus - share premium 66~e~F}z  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ~>#LOT `  
　　资本公积-接受现金捐赠 Capital surplus - cash donation gH{:`E k7  
　　资本公积-股权投资准备 Capital surplus - investment reserve PyC;f8n'(  
　　资本公积-拨款转入 Capital surplus - subsidiary 5ys#L&q'Z  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^e?$ ]JiA!  
　　资本公积-其他 Capital surplus - others 3VcT7y*{P  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve rWoe ?g  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve YKP=0 j3,  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve vIVw'Z(g}  
　　盈余公积-储备基金 Surplus reserve - reserve fund m x3}m?W
Q  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Z!wD~C"D73  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment a
9#W9
eP  
　　主营业务收入 Sales c8# T:HM|`  
　　主营业务成本 Cost of sales v78&[  
　　主营业务税金及附加 Sales tax bbd0ocva  
　　营业费用 Operating expenses m!# _CQ:  
　　管理费用 General and administrative expenses s.^c..e75C  
　　财务费用 Financial expenses =cdh'"XN  
　　投资收益 Investment income fd?bU|I_2  
　　其他业务收入 Other operating income AA))KBXq  
　　营业外收入 Non-operating income a?zR
8$t|  
　　补贴收入 Subsidy income 4@
DVc7\x$  
　　其他业务支出 Other operating expenses R(: 4s  
　　营业外支出 Non-operating expenses lq1[r~  
　　所得税 Income tax ')C|`(hs  
　　直接人工成本差异(direct labor variance) T?H\&2CLT  
　　直接材料成本差异(direct material variance) [zY!'cz?  
　　在产品计价(work-in-process costing) y Dd=& T   
　　联产品成本计算(joint products costing) =a?a@+  
　　生产成本汇总程序(accumulation process of procluction cost) `Uzs+k-]  
　　制造费用差异(manufacturing expenses variance) sL)Rg(rkx  
　　实际成本与估计成本(actual cost and estimated cost) ^pJ0nY#c  
　　工资费用分配(salary costs allocation) GS}0;x  
　　成本曲线(cost curve) U+4HG  
　　农业生产成本(agriculture production cost) B^Xy0fq  
　　原始成本和重置成本(original cost and replacement cost) d4ic9u*D  
　　工程施工成本 mYj f5  
　　直接成本与间接成本(direct cost and indirect cost) 'To<T  
　　可控成本(controllable cost) yrO?Np  
　　制造费用分配(manufacturing expenses allocation) +``>,O6  
　　理论成本与应用成本(theory cost and practice cost) xttYn]T  
　　辅助生产成本分配(auxiliary production cost allocation) ha_@Yqgh  
　　期间,费用 >RM 0=bO  
　　成本控制程序(procedure of cost control) f4R1$(<  
　　成本记录(cost entry, cost recorder cost agenda) [FB&4>V/  
　　成本计算分批法(job costing method) PT mf  
　　成本计算分步法 }g}6qCv7  
　　直接人工成本差异(direct labor variance) --Oprl  
　　成本控制方法(cost control method)