[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 LNF|mS\+D  
　　股本 Share capital 4']eJ==OH  
　　已归还投资 Investment returned '@WS7` @-y  
　　利润分配-其他转入 Profit appropriation - other transfer in !XT2'6nu  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (4C_Ft*~j  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve HA~BXxa/  
　　利润分配-提取储备基金 Profit appropriation - reserve fund p s_o:*$l  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {r_x\VC=p  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `$ZBIe/u  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit CMU\DO  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends .`/6[Z p

 
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve '(SqHP|8&g  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~[:Cl  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ML:H\  
　　期初未分配利润 Retained earnings, beginning of the year Vs, &  
　　资本公积-股本溢价 Capital surplus - share premium W! )B%.Q  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve SFVqUg3"Z  
　　资本公积-接受现金捐赠 Capital surplus - cash donation :F pt>g  
　　资本公积-股权投资准备 Capital surplus - investment reserve C@rIyBj1g  
　　资本公积-拨款转入 Capital surplus - subsidiary P5`BrY,hZ  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation _dwJ;j`2  
　　资本公积-其他 Capital surplus - others oTk?a!Q  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve R&MetQ~-{  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 'h`)6{  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?J28@rM  
　　盈余公积-储备基金 Surplus reserve - reserve fund *q0vp^?  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund pZ&?u
o67_  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment eI=:z/p
d  
　　主营业务收入 Sales JO&+W^$uY}  
　　主营业务成本 Cost of sales >5j&Q#Bu  
　　主营业务税金及附加 Sales tax m& +V@H  
　　营业费用 Operating expenses NkYC(;g  
　　管理费用 General and administrative expenses `tJ"wpCf6  
　　财务费用 Financial expenses z{A~d  
　　投资收益 Investment income Frum@n  
　　其他业务收入 Other operating income G(MLq"R6U  
　　营业外收入 Non-operating income ,W5!=\Gg(  
　　补贴收入 Subsidy income mC./,a[  
　　其他业务支出 Other operating expenses h]p$r`i7  
　　营业外支出 Non-operating expenses zc5>)v LH=  
　　所得税 Income tax 52'0l>  
　　直接人工成本差异(direct labor variance) D[<~^R;*  
　　直接材料成本差异(direct material variance) 58gkE94  
　　在产品计价(work-in-process costing) ETrL3W<  
　　联产品成本计算(joint products costing)
<Eh_  
　　生产成本汇总程序(accumulation process of procluction cost) }/}eZCa
G  
　　制造费用差异(manufacturing expenses variance) xs$.EY:k  
　　实际成本与估计成本(actual cost and estimated cost) (?#"S67  
　　工资费用分配(salary costs allocation) ]s}9-!{O  
　　成本曲线(cost curve) TQ25"bWi  
　　农业生产成本(agriculture production cost) dS;Ui]/J  
　　原始成本和重置成本(original cost and replacement cost)
_E4_k%8y  
　　工程施工成本 s1 (UOd7}  
　　直接成本与间接成本(direct cost and indirect cost) -[xbGSj{  
　　可控成本(controllable cost) TJz} 8-#t  
　　制造费用分配(manufacturing expenses allocation) Z2&7HT z  
　　理论成本与应用成本(theory cost and practice cost) Y(h(Z  
　　辅助生产成本分配(auxiliary production cost allocation) 0"DS>:Ntk  
　　期间,费用 KKM!($A  
　　成本控制程序(procedure of cost control) A\QrawBp0l  
　　成本记录(cost entry, cost recorder cost agenda) IZ9* '0Z  
　　成本计算分批法(job costing method) >W^)1E,Qh  
　　成本计算分步法 QUz_2rN^  
　　直接人工成本差异(direct labor variance) x(y=.4Yf+  
　　成本控制方法(cost control method)