[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 V=8{CmqT  
　　股本 Share capital [b)K@Ha  
　　已归还投资 Investment returned ?6l,   
　　利润分配-其他转入 Profit appropriation - other transfer in bju,p"J1-E  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve w1!\L_::Y  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 1PT_1[eAR  
　　利润分配-提取储备基金 Profit appropriation - reserve fund EF7|%N  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (/rIodHJO  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund :8GxcqvCWq  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit E)Zd{9A5)  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends nH3b<k;S  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve X:} 5L>'  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends IB]VPj5  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares +Muia5G  
　　期初未分配利润 Retained earnings, beginning of the year uhN
(`E@  
　　资本公积-股本溢价 Capital surplus - share premium vGLb2Q  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve G4`sRaT.  
　　资本公积-接受现金捐赠 Capital surplus - cash donation YaE['a  
　　资本公积-股权投资准备 Capital surplus - investment reserve `efH(  
　　资本公积-拨款转入 Capital surplus - subsidiary v.8S V
]  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation =jd=Qs IL
 
　　资本公积-其他 Capital surplus - others gV.Pg[[1  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve DuC u6j  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve G QB^  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve fB ,!|u  
　　盈余公积-储备基金 Surplus reserve - reserve fund #L*@~M^]  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund #p9z#kin  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment $R#L@iL-  
　　主营业务收入 Sales *]UEF_  
　　主营业务成本 Cost of sales 1X:whS5S  
　　主营业务税金及附加 Sales tax f`";
Q/
rG  
　　营业费用 Operating expenses L5N{ie_  
　　管理费用 General and administrative expenses !v;_@iW3e  
　　财务费用 Financial expenses Vgb>3]SU  
　　投资收益 Investment income D@vvy6
>~s  
　　其他业务收入 Other operating income M&\?)yG  
　　营业外收入 Non-operating income Chi<)P$^  
　　补贴收入 Subsidy income LkbvA  
　　其他业务支出 Other operating expenses /v ;Kb|e  
　　营业外支出 Non-operating expenses ^Th"`Av5  
　　所得税 Income tax 9p'J(`  
　　直接人工成本差异(direct labor variance) l$~bk
VNL  
　　直接材料成本差异(direct material variance) Q1&dB{L  
　　在产品计价(work-in-process costing) (w:ACJ[[  
　　联产品成本计算(joint products costing) r#w_=h)  
　　生产成本汇总程序(accumulation process of procluction cost) Xq)%w#l5?  
　　制造费用差异(manufacturing expenses variance)  eJ\j{-  
　　实际成本与估计成本(actual cost and estimated cost) HkB<RsS$p_  
　　工资费用分配(salary costs allocation) o)D+qiA3U  
　　成本曲线(cost curve) _CwQ}n*  
　　农业生产成本(agriculture production cost) U=#ylQ   
　　原始成本和重置成本(original cost and replacement cost) f?I *`~k  
　　工程施工成本 jHw2Q8s|R  
　　直接成本与间接成本(direct cost and indirect cost) $U.'K!B  
　　可控成本(controllable cost) X|B;>q
 
　　制造费用分配(manufacturing expenses allocation) I\6<)2j/L  
　　理论成本与应用成本(theory cost and practice cost) } K-[/;  
　　辅助生产成本分配(auxiliary production cost allocation) :T
y*
i  
　　期间,费用 scEQD V  
　　成本控制程序(procedure of cost control) .E8p-R5)V>  
　　成本记录(cost entry, cost recorder cost agenda) Ck a]F2,  
　　成本计算分批法(job costing method) `-YSFQ~O,  
　　成本计算分步法 y8n1IZ*#SZ  
　　直接人工成本差异(direct labor variance) /+U)!$zm*  
　　成本控制方法(cost control method)