[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 8:;#,Urr  
　　股本 Share capital V% axeqs  
　　已归还投资 Investment returned ^[# & ^[-V  
　　利润分配-其他转入 Profit appropriation - other transfer in Z[#IfbYt  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve M]_E   
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve gp  
　　利润分配-提取储备基金 Profit appropriation - reserve fund $3 8gs{+  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund m@qqVRn#)  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund x!{   
　　利润分配-利润归还投资 Profit appropriation - return investment by profit tm)*2lH6  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends _vYzF+  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve q(]f]Vl|0  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ," R>}kPli  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $C_M&O}  
　　期初未分配利润 Retained earnings, beginning of the year Y(i?M~3\t  
　　资本公积-股本溢价 Capital surplus - share premium bkQ3c-C<  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 7[o {9Yp&  
　　资本公积-接受现金捐赠 Capital surplus - cash donation +$pJ5+v  
　　资本公积-股权投资准备 Capital surplus - investment reserve YB!!/ SX4  
　　资本公积-拨款转入 Capital surplus - subsidiary rY70^<z  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2R@ %Y/  
　　资本公积-其他 Capital surplus - others Ti= 3y497S  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve S ~|.&0"\  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve D1"7s,Hmu  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve uEd,rEB>  
　　盈余公积-储备基金 Surplus reserve - reserve fund >Q2). E  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund HhSjR%6HY;  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 1bRL"{m^)-  
　　主营业务收入 Sales ,b'4CF  
　　主营业务成本 Cost of sales l
]
5%  
　　主营业务税金及附加 Sales tax !Yh}H<w0  
　　营业费用 Operating expenses lizTRVBE  
　　管理费用 General and administrative expenses n(&*kfk  
　　财务费用 Financial expenses 1j3=o }m  
　　投资收益 Investment income )SiY(8y  
　　其他业务收入 Other operating income km>o7V&4G  
　　营业外收入 Non-operating income ~775soN  
　　补贴收入 Subsidy income -<oZ)OfU  
　　其他业务支出 Other operating expenses b=LF%P  
　　营业外支出 Non-operating expenses \iZ1W  
　　所得税 Income tax a!t V6H  
　　直接人工成本差异(direct labor variance)  KOSyh<&  
　　直接材料成本差异(direct material variance) h~ha  
　　在产品计价(work-in-process costing) /yYlu  
　　联产品成本计算(joint products costing) @d)a~[pm  
　　生产成本汇总程序(accumulation process of procluction cost) 5-' vB  
　　制造费用差异(manufacturing expenses variance) dF,DiRD  
　　实际成本与估计成本(actual cost and estimated cost) 2LhE]O(_"  
　　工资费用分配(salary costs allocation) _i@x@:_l  
　　成本曲线(cost curve) V\zsDP  
　　农业生产成本(agriculture production cost) lIq~~cv)  
　　原始成本和重置成本(original cost and replacement cost) $FCw$+w  
　　工程施工成本 !#.vyBK#  
　　直接成本与间接成本(direct cost and indirect cost) AQ}l%  
　　可控成本(controllable cost) I7Zq}Pxa  
　　制造费用分配(manufacturing expenses allocation) s^PmnFR  
　　理论成本与应用成本(theory cost and practice cost) b\L)m (  
　　辅助生产成本分配(auxiliary production cost allocation) @,vv\M0)p  
　　期间,费用 s1= u{ET  
　　成本控制程序(procedure of cost control) \X opU"  
　　成本记录(cost entry, cost recorder cost agenda) l$`G:%qHj  
　　成本计算分批法(job costing method) Q-Y@)Mf~?0  
　　成本计算分步法 8|<f8Z65!  
　　直接人工成本差异(direct labor variance) 1UyH0`&  
　　成本控制方法(cost control method)