[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 IL|Q-e}Ol  
　　股本 Share capital 5, $6mU#=  
　　已归还投资 Investment returned +(2$YJ35  
　　利润分配-其他转入 Profit appropriation - other transfer in nF'YG+;|@  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Srx:rUCv  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve eN<L)a:J_  
　　利润分配-提取储备基金 Profit appropriation - reserve fund t#"0^$l=  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0!,uo\`  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~Ykn|$_"I  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit P<IDb%W  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends c:m=9>3  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "}v.>L<P  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <<!fA><W  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares eyKxnB
z  
　　期初未分配利润 Retained earnings, beginning of the year l_ }d Q&R  
　　资本公积-股本溢价 Capital surplus - share premium
:EOai%i  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve TR3U<:  
　　资本公积-接受现金捐赠 Capital surplus - cash donation :&wb+tV  
　　资本公积-股权投资准备 Capital surplus - investment reserve ;mEn@@{  
　　资本公积-拨款转入 Capital surplus - subsidiary P] *x6c^n  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ]L~NYe9  
　　资本公积-其他 Capital surplus - others n h4G;qdU  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6C2~0b   
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }@q/.Ct! x  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2 `>a(  
　　盈余公积-储备基金 Surplus reserve - reserve fund N" L&Z4Z  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund "`ftcJUd  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment >[Vc$[62  
　　主营业务收入 Sales To(I<W|{  
　　主营业务成本 Cost of sales n1PptR  
　　主营业务税金及附加 Sales tax
%_W4\  
　　营业费用 Operating expenses +4-T_m/W/  
　　管理费用 General and administrative expenses 8GP17j  
　　财务费用 Financial expenses {V />5pz4e  
　　投资收益 Investment income SO6)FiPy!n  
　　其他业务收入 Other operating income hY.i`sp*/  
　　营业外收入 Non-operating income 0o+Yjg>\~8  
　　补贴收入 Subsidy income T)gulP  
　　其他业务支出 Other operating expenses ?5EH/yV;  
　　营业外支出 Non-operating expenses fz^j3'!\  
　　所得税 Income tax ^m%#1Zd  
　　直接人工成本差异(direct labor variance) k^Qf
|  
　　直接材料成本差异(direct material variance) ] :;x,$k  
　　在产品计价(work-in-process costing) d9$RmCHe}  
　　联产品成本计算(joint products costing) d 5yEgc;z  
　　生产成本汇总程序(accumulation process of procluction cost) -g~+9/;n  
　　制造费用差异(manufacturing expenses variance) GS>[A b+  
　　实际成本与估计成本(actual cost and estimated cost) Y]SF0:v!n  
　　工资费用分配(salary costs allocation) 'O(=Pz  
　　成本曲线(cost curve) nx'c=gp  
　　农业生产成本(agriculture production cost) @F5Af/  
　　原始成本和重置成本(original cost and replacement cost) W+&5G(z~  
　　工程施工成本 g$s;;V/8e
 
　　直接成本与间接成本(direct cost and indirect cost) D[yyFo,z  
　　可控成本(controllable cost) 5z_d$.CIc  
　　制造费用分配(manufacturing expenses allocation) >SI'Q7k  
　　理论成本与应用成本(theory cost and practice cost) gNEcE9y2  
　　辅助生产成本分配(auxiliary production cost allocation) .v+JV6!u  
　　期间,费用 =3
X>Ur  
　　成本控制程序(procedure of cost control) :$"{-n  
　　成本记录(cost entry, cost recorder cost agenda) lfj
5?y  
　　成本计算分批法(job costing method) w&?XsO@0W  
　　成本计算分步法 $
!_ X9)e  
　　直接人工成本差异(direct labor variance) FPYk`D  
　　成本控制方法(cost control method)