[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 ]g{hhP3>  
　　股本 Share capital ecr886  
　　已归还投资 Investment returned *#3*;dya]  
　　利润分配-其他转入 Profit appropriation - other transfer in C=fsJ=a5;  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;~W8v.EW  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Ho
3dsh)  
　　利润分配-提取储备基金 Profit appropriation - reserve fund wgCvD  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 16"#i  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund q=|R
89  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit $o]r]#B+  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends S8 :"<B)  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 86 *;z-G  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _i5mC,OffN  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares v`y6y8:>  
　　期初未分配利润 Retained earnings, beginning of the year
}$o*  
　　资本公积-股本溢价 Capital surplus - share premium k*5'L<&  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =EQJqj1T  
　　资本公积-接受现金捐赠 Capital surplus - cash donation "r u]?{v  
　　资本公积-股权投资准备 Capital surplus - investment reserve {jvOHu  
　　资本公积-拨款转入 Capital surplus - subsidiary x&'o
]Y  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation KX!i\NHz  
　　资本公积-其他 Capital surplus - others v @:~mwy  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /\ytr%7,'  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Rv=DI&K%n  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve >D 97c|?c  
　　盈余公积-储备基金 Surplus reserve - reserve fund &J_Z~^  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund U4Z[!s$  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ~A6"sb=  
　　主营业务收入 Sales lWW+5  
　　主营业务成本 Cost of sales t)` p@]j  
　　主营业务税金及附加 Sales tax {9L5Q  
　　营业费用 Operating expenses mw_ E&v  
　　管理费用 General and administrative expenses a Sf/4\  
　　财务费用 Financial expenses }.p<wCPy6  
　　投资收益 Investment income r#A_RZ2~@  
　　其他业务收入 Other operating income ["}A S:  
　　营业外收入 Non-operating income $[g_=Z  
　　补贴收入 Subsidy income O`WIkBV!  
　　其他业务支出 Other operating expenses r!7Y'|  
　　营业外支出 Non-operating expenses cB#nsu>  
　　所得税 Income tax oK2pM18  
　　直接人工成本差异(direct labor variance) ~3gru>qI&  
　　直接材料成本差异(direct material variance) b/t  
　　在产品计价(work-in-process costing) ({4]  
　　联产品成本计算(joint products costing) Z`Pd2VRp  
　　生产成本汇总程序(accumulation process of procluction cost) =+Im*mgNn  
　　制造费用差异(manufacturing expenses variance) Ir5WN_EaS  
　　实际成本与估计成本(actual cost and estimated cost) Ur^j$B}  
　　工资费用分配(salary costs allocation) P"1 S$oc  
　　成本曲线(cost curve) .e@> 
 
　　农业生产成本(agriculture production cost) Cs wE  
　　原始成本和重置成本(original cost and replacement cost) (zG.aaz*C  
　　工程施工成本 cq*=|m0}Z  
　　直接成本与间接成本(direct cost and indirect cost) c"7j3/p  
　　可控成本(controllable cost) rz%<AF Z  
　　制造费用分配(manufacturing expenses allocation) w 5*Z!  
　　理论成本与应用成本(theory cost and practice cost) UNDi_6Dy  
　　辅助生产成本分配(auxiliary production cost allocation) nBN&.+3t  
　　期间,费用 H6&7\Wbk  
　　成本控制程序(procedure of cost control) !Vheq3"q/  
　　成本记录(cost entry, cost recorder cost agenda) 9I`Y-D  
　　成本计算分批法(job costing method) 6 {}JbRNf  
　　成本计算分步法 a8$kNtA  
　　直接人工成本差异(direct labor variance) EATu KLP\  
　　成本控制方法(cost control method)