[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 xb{G :v  
　　股本 Share capital
{<ms;Oi'  
　　已归还投资 Investment returned H.ha}0J  
　　利润分配-其他转入 Profit appropriation - other transfer in ]M3V]
m  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve D!7-(3R  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #<h//<  
　　利润分配-提取储备基金 Profit appropriation - reserve fund V'b$
P2 ?^  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund vYl2_\,Y?  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (U@Ks )  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit xf2|9Tqt  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends rnAQwm-8O%  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve I
;xSd.-  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends H!SFSgAu  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares g{ ()  
　　期初未分配利润 Retained earnings, beginning of the year )+GwYt  
　　资本公积-股本溢价 Capital surplus - share premium [vv $"$z  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /3Y\s&y  
　　资本公积-接受现金捐赠 Capital surplus - cash donation
lV%oIf[OB  
　　资本公积-股权投资准备 Capital surplus - investment reserve 6_mkt|E=  
　　资本公积-拨款转入 Capital surplus - subsidiary tzIcR #Z  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation #hMS?F|  
　　资本公积-其他 Capital surplus - others U80h0t%  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *Aqd["q  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve  zSd!n  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve c'|](vOd]  
　　盈余公积-储备基金 Surplus reserve - reserve fund t;HM  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund '[WVP=M<XV  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment {,NF'x4$  
　　主营业务收入 Sales b- 8}TTL>  
　　主营业务成本 Cost of sales 7l(GBr  
　　主营业务税金及附加 Sales tax Rf4}((y7Y\  
　　营业费用 Operating expenses S:(YZ%#  
　　管理费用 General and administrative expenses gOy
;6\/  
　　财务费用 Financial expenses Wn%b}{9Fb  
　　投资收益 Investment income gwGw  
　　其他业务收入 Other operating income _DouVv>  
　　营业外收入 Non-operating income T W#s)iDi  
　　补贴收入 Subsidy income =;Q:z^S  
　　其他业务支出 Other operating expenses ,A%p9  
　　营业外支出 Non-operating expenses /@ww"dmqU  
　　所得税 Income tax 7Is:hx|:  
　　直接人工成本差异(direct labor variance) c7~'GXxQ2  
　　直接材料成本差异(direct material variance) 2A=q{7s  
　　在产品计价(work-in-process costing) P,J+'.@  
　　联产品成本计算(joint products costing) %* k`z#b  
　　生产成本汇总程序(accumulation process of procluction cost) (S~kNbIa  
　　制造费用差异(manufacturing expenses variance) ;\g0*b(  
　　实际成本与估计成本(actual cost and estimated cost) b#nI#!p'  
　　工资费用分配(salary costs allocation) !8e;3W  
　　成本曲线(cost curve) %?hvN  
　　农业生产成本(agriculture production cost) G^|!'V  
　　原始成本和重置成本(original cost and replacement cost) j- cp  
　　工程施工成本 bWgRGJqt  
　　直接成本与间接成本(direct cost and indirect cost) OKPNsN  
　　可控成本(controllable cost) 5) q_Aro  
　　制造费用分配(manufacturing expenses allocation) =`ZRPA!aY  
　　理论成本与应用成本(theory cost and practice cost) l*.u rG  
　　辅助生产成本分配(auxiliary production cost allocation) h+R26lI1x  
　　期间,费用 \,xa_zeO
 
　　成本控制程序(procedure of cost control) 2@N9Zk{{J  
　　成本记录(cost entry, cost recorder cost agenda) ]ZnASlc)  
　　成本计算分批法(job costing method) eDsB.^|l  
　　成本计算分步法 ZkJLq[:cM  
　　直接人工成本差异(direct labor variance) pZcY[a  
　　成本控制方法(cost control method)