[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 EI9Yv>7d{  
　　股本 Share capital 17Q* <iCs  
　　已归还投资 Investment returned UIQ=b;J9  
　　利润分配-其他转入 Profit appropriation - other transfer in hy"p8j7_  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }xrrHp  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve !x:w2  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 0tx
SF^x  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund zJ0'KHF}o  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund nDC5/xB  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit gvZLW!={  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends A&'HlI%J  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve DA4!-\bt@  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Pb D|7IM  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ;rta#pRn  
　　期初未分配利润 Retained earnings, beginning of the year = &aD!nTx  
　　资本公积-股本溢价 Capital surplus - share premium ldoN!J  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,v1-y ?kB  
　　资本公积-接受现金捐赠 Capital surplus - cash donation d>4e9M"  
　　资本公积-股权投资准备 Capital surplus - investment reserve TAYt:  
　　资本公积-拨款转入 Capital surplus - subsidiary b_Ky@kp  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation oB Bdk@  
　　资本公积-其他 Capital surplus - others S+OI?QS  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =Jl1D*B*  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /[#{#:lo2  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~(0Y`+gC  
　　盈余公积-储备基金 Surplus reserve - reserve fund 1}q[8q  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund l1_X5DI  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment tT#Q`c
B  
　　主营业务收入 Sales 8UL:C?eY  
　　主营业务成本 Cost of sales #WpO9[b>  
　　主营业务税金及附加 Sales tax t @19a6:Co  
　　营业费用 Operating expenses " Gn; Q-@  
　　管理费用 General and administrative expenses =yNHJHRA#  
　　财务费用 Financial expenses cwC,VYVl  
　　投资收益 Investment income qP<,"9!I  
　　其他业务收入 Other operating income ^9b `;}).  
　　营业外收入 Non-operating income n_ez6{  
　　补贴收入 Subsidy income :3n.nKANr  
　　其他业务支出 Other operating expenses D3lYy>~d5;  
　　营业外支出 Non-operating expenses kWz%v  
　　所得税 Income tax QBn>@jq  
　　直接人工成本差异(direct labor variance) 0j/81Y}p  
　　直接材料成本差异(direct material variance) Zz&i0r  
　　在产品计价(work-in-process costing)
EIEq[`h  
　　联产品成本计算(joint products costing) tx1jBh:e=  
　　生产成本汇总程序(accumulation process of procluction cost) =K>Z{%i  
　　制造费用差异(manufacturing expenses variance) aQ
mL=9  
　　实际成本与估计成本(actual cost and estimated cost) qR
Gb3l  
　　工资费用分配(salary costs allocation) ry]7$MQyV  
　　成本曲线(cost curve) p+7BsW.l  
　　农业生产成本(agriculture production cost) xR&,QrjQG  
　　原始成本和重置成本(original cost and replacement cost) M>J ADt_]  
　　工程施工成本 hCvn(f  
　　直接成本与间接成本(direct cost and indirect cost) yl ;'Ru:  
　　可控成本(controllable cost) C;) xjZiR  
　　制造费用分配(manufacturing expenses allocation) *_wef/==  
　　理论成本与应用成本(theory cost and practice cost) G\p; bUF  
　　辅助生产成本分配(auxiliary production cost allocation) k51s*U6=  
　　期间,费用 +?:V\niQI  
　　成本控制程序(procedure of cost control) Yr=mLT|JN  
　　成本记录(cost entry, cost recorder cost agenda) fDqXM;a"  
　　成本计算分批法(job costing method) B
;~agr  
　　成本计算分步法 7Mv$.Z(  
　　直接人工成本差异(direct labor variance) rpT<cCem1  
　　成本控制方法(cost control method)