[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 5\JV}  
　　股本 Share capital Um`KmM3  
　　已归还投资 Investment returned Q-G8Fo%#,E  
　　利润分配-其他转入 Profit appropriation - other transfer in 2|RxowXZ"  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Eoo[H2=^H  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,_7m<(/f  
　　利润分配-提取储备基金 Profit appropriation - reserve fund '_K`1&#U  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Mjl,/-0 w  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Ae^4  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit }7fzEo`g  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends I~"l9Jc!"  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve fD_3lbiL(  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends i8EK
zW  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares w ax^iL!  
　　期初未分配利润 Retained earnings, beginning of the year XCn;<$3w  
　　资本公积-股本溢价 Capital surplus - share premium jt3W.^6HO  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve T# tFzbr  
　　资本公积-接受现金捐赠 Capital surplus - cash donation F$:mGyl5_  
　　资本公积-股权投资准备 Capital surplus - investment reserve I%j]pY4  
　　资本公积-拨款转入 Capital surplus - subsidiary qM^y@B2MO
 
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation q9^.f9-  
　　资本公积-其他 Capital surplus - others l:#'i`;  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve wt_ae|hv  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \0qFOjVj  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [5b[ztN%  
　　盈余公积-储备基金 Surplus reserve - reserve fund j~;y~Cx?  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 5*B'e{C  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment x<d ew  
　　主营业务收入 Sales `q \v~FT
 
　　主营业务成本 Cost of sales _\,4h2(  
　　主营业务税金及附加 Sales tax kAxJ#RG  
　　营业费用 Operating expenses [c=![*}/  
　　管理费用 General and administrative expenses r|3u]rt  
　　财务费用 Financial expenses iN@
|08  
　　投资收益 Investment income J04R,B  
　　其他业务收入 Other operating income -/7@ A  
　　营业外收入 Non-operating income e6T?2`5P  
　　补贴收入 Subsidy income 3] U/^f3  
　　其他业务支出 Other operating expenses t#]VR7]  
　　营业外支出 Non-operating expenses `\BBdQ#bH  
　　所得税 Income tax bX%4[BKP  
　　直接人工成本差异(direct labor variance) sJg3WN  
　　直接材料成本差异(direct material variance) IeIv k55  
　　在产品计价(work-in-process costing) hGUQdTNP  
　　联产品成本计算(joint products costing) f
,-'eW/j  
　　生产成本汇总程序(accumulation process of procluction cost) AZJ|.mV q  
　　制造费用差异(manufacturing expenses variance) ;:)u rI?  
　　实际成本与估计成本(actual cost and estimated cost) N71^I"@HH  
　　工资费用分配(salary costs allocation) ]zvOM^l~  
　　成本曲线(cost curve) cf_X=;yaqy  
　　农业生产成本(agriculture production cost) % <%r  
　　原始成本和重置成本(original cost and replacement cost) "KY]2v.  
　　工程施工成本 K<u~[^R  
　　直接成本与间接成本(direct cost and indirect cost) b0/[+OY
 
　　可控成本(controllable cost) K~8!Gh{h]  
　　制造费用分配(manufacturing expenses allocation) I=K<%.  
　　理论成本与应用成本(theory cost and practice cost) kw1Lm1C  
　　辅助生产成本分配(auxiliary production cost allocation) +
k   
　　期间,费用 I?<ibLpX  
　　成本控制程序(procedure of cost control) 3ZYrNul"  
　　成本记录(cost entry, cost recorder cost agenda) *b1NVN$  
　　成本计算分批法(job costing method) ia-& ?  
　　成本计算分步法 wS:`c J  
　　直接人工成本差异(direct labor variance) -r{]9v2j  
　　成本控制方法(cost control method)