[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 *sqq]uD  
　　股本 Share capital h'x|yy]@3  
　　已归还投资 Investment returned Y#_,Ig5.  
　　利润分配-其他转入 Profit appropriation - other transfer in J3fcnI  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 5A:mu+Iz6H  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve H[guJ)4#@  
　　利润分配-提取储备基金 Profit appropriation - reserve fund A+T!DnVof  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (63_  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund J 21D/#v  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 4}{HRs?  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends c,1Yxg]|  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve L{|V13?  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends CUT D]:\  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares *]fBd<(8  
　　期初未分配利润 Retained earnings, beginning of the year o[Yxh%T  
　　资本公积-股本溢价 Capital surplus - share premium e g#.f`  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 31LXzQvFG  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ln7{c #lE  
　　资本公积-股权投资准备 Capital surplus - investment reserve &,xN$  
　　资本公积-拨款转入 Capital surplus - subsidiary pq6}q($Rk  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation M SU| T  
　　资本公积-其他 Capital surplus - others 8H3|i7.1h  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4!< 8Dd  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve c~(+#a  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve mu2 r#I  
　　盈余公积-储备基金 Surplus reserve - reserve fund SUXRWFl  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund /i$ mIj`  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment aE6I|6W
?  
　　主营业务收入 Sales wAxXK94#3  
　　主营业务成本 Cost of sales f0f N1
 
　　主营业务税金及附加 Sales tax TdI5{?sW  
　　营业费用 Operating expenses K*Zf^g m  
　　管理费用 General and administrative expenses RF 4u\ \  
　　财务费用 Financial expenses I|JMkP  
　　投资收益 Investment income -$L53i&R  
　　其他业务收入 Other operating income NIeT.!  
　　营业外收入 Non-operating income sB ]~=vUP  
　　补贴收入 Subsidy income 6~sb8pK.=  
　　其他业务支出 Other operating expenses eOjoxnD-$  
　　营业外支出 Non-operating expenses 8/*q#j  
　　所得税 Income tax ]l zt"[  
　　直接人工成本差异(direct labor variance) OS6 l*S('  
　　直接材料成本差异(direct material variance) Qj?+R F6(  
　　在产品计价(work-in-process costing) 5YaTE<G  
　　联产品成本计算(joint products costing) ywp k\  
　　生产成本汇总程序(accumulation process of procluction cost) gvO}u2.:  
　　制造费用差异(manufacturing expenses variance) U[=VW0  
　　实际成本与估计成本(actual cost and estimated cost) *D1 ^Se  
　　工资费用分配(salary costs allocation) jEsP: H(0^  
　　成本曲线(cost curve) NyI0[]z
 
　　农业生产成本(agriculture production cost) (7q!Z!2  
　　原始成本和重置成本(original cost and replacement cost) dJM)~Ay-  
　　工程施工成本 ziR}  
　　直接成本与间接成本(direct cost and indirect cost) &,2h=H ,M  
　　可控成本(controllable cost) 1HG~}E  
　　制造费用分配(manufacturing expenses allocation) tT 87TmNsA  
　　理论成本与应用成本(theory cost and practice cost) ;1&%Wj"d  
　　辅助生产成本分配(auxiliary production cost allocation) pw*<tXH!  
　　期间,费用  TU{^/-l  
　　成本控制程序(procedure of cost control) .v%H%z~Rl#  
　　成本记录(cost entry, cost recorder cost agenda) 0'`>20Y  
　　成本计算分批法(job costing method) W
~E%Eq3  
　　成本计算分步法 "qUUH4mR
`  
　　直接人工成本差异(direct labor variance) 9S@PY_ms  
　　成本控制方法(cost control method)