[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 HS'Vi9  
　　股本 Share capital Ze<K=Q%(i  
　　已归还投资 Investment returned *vgl*k?)  
　　利润分配-其他转入 Profit appropriation - other transfer in kdz=ltw  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve W{z.?$SH  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $ ,I q;*7N  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Vc^HVyAx@n  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund s}5cSU!|  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund j Ja$a [  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit XxHx:
mi  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends }:: S0l  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ob+euCuJ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends A5,t+8`aci  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares gVeEdo`$<  
　　期初未分配利润 Retained earnings, beginning of the year )
9,  
　　资本公积-股本溢价 Capital surplus - share premium Z\[N!Zt|  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve IUR<.Y`  
　　资本公积-接受现金捐赠 Capital surplus - cash donation /TS=7J#  
　　资本公积-股权投资准备 Capital surplus - investment reserve =U|N=/y#hJ  
　　资本公积-拨款转入 Capital surplus - subsidiary  u66XN^  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation +q6ydb,  
　　资本公积-其他 Capital surplus - others Bq/:Nd[y  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6y%0`!  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve R+gz<H.Q  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Lb LiB*D#s  
　　盈余公积-储备基金 Surplus reserve - reserve fund AM=z`0so  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 'B+ ' (f  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Q{e \ }wN  
　　主营业务收入 Sales oYWR')8g  
　　主营业务成本 Cost of sales {M,,npl  
　　主营业务税金及附加 Sales tax .ROznCe}  
　　营业费用 Operating expenses FP[!BUOf"  
　　管理费用 General and administrative expenses &A#~)i5g F  
　　财务费用 Financial expenses iy ""(c  
　　投资收益 Investment income G0E121`h  
　　其他业务收入 Other operating income c1X1+b,  
　　营业外收入 Non-operating income JNcYJ [wqv  
　　补贴收入 Subsidy income ;?C#IU  
　　其他业务支出 Other operating expenses &.TTJsKG h  
　　营业外支出 Non-operating expenses \uss Uv  
　　所得税 Income tax E2)h?cs  
　　直接人工成本差异(direct labor variance) Bc3:}+l  
　　直接材料成本差异(direct material variance) y qtKy  
　　在产品计价(work-in-process costing) );-~j  
　　联产品成本计算(joint products costing) (a9d
/3M  
　　生产成本汇总程序(accumulation process of procluction cost) j,]Y$B  
　　制造费用差异(manufacturing expenses variance) +{
sqcr1G  
　　实际成本与估计成本(actual cost and estimated cost) n~VD uKn9  
　　工资费用分配(salary costs allocation) 1+?N#Fh  
　　成本曲线(cost curve) A'P(a`  
　　农业生产成本(agriculture production cost) G[jW
<'f  
　　原始成本和重置成本(original cost and replacement cost) tHLrhH<w  
　　工程施工成本 +iOKbc'  
　　直接成本与间接成本(direct cost and indirect cost) fhB}9i^]tg  
　　可控成本(controllable cost) qZ@s#UiB  
　　制造费用分配(manufacturing expenses allocation) C]Q8:6b  
　　理论成本与应用成本(theory cost and practice cost) k4 F"'N  
　　辅助生产成本分配(auxiliary production cost allocation) K98i[,rP  
　　期间,费用 }@.|?2b +  
　　成本控制程序(procedure of cost control) 8QMPY[{
 
　　成本记录(cost entry, cost recorder cost agenda) /dnCwFXf  
　　成本计算分批法(job costing method) EJ2yO@5O  
　　成本计算分步法 `({T]@]V  
　　直接人工成本差异(direct labor variance) -*.-9B~u  
　　成本控制方法(cost control method)