[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 ]dL#k>$0q  
　　股本 Share capital aK]H(F2#  
　　已归还投资 Investment returned 6XI$ o,{  
　　利润分配-其他转入 Profit appropriation - other transfer in RP%7M8V){B  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve j'q Iq;y  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve }5=tUfh)]'  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 3>%:%bP  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund '\R/-.
 
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1{?5/F \ +  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit HB9|AQ4K  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends _e$T'*q  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,rWej;CzN  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends en-HX3'  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Mb'Tx  
　　期初未分配利润 Retained earnings, beginning of the year nE=,=K~  
　　资本公积-股本溢价 Capital surplus - share premium V]P%@<C  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve MXrh[QCU)  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 1Ts$kdO  
　　资本公积-股权投资准备 Capital surplus - investment reserve M5c~-}Ay  
　　资本公积-拨款转入 Capital surplus - subsidiary m!Fx#  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7(B"3qF8|  
　　资本公积-其他 Capital surplus - others |WsB0R  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 15CKcM6  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve []hC*  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve CQ:38l\`gd  
　　盈余公积-储备基金 Surplus reserve - reserve fund ~ }?*v}  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund a G\  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment p>= b|Qy|  
　　主营业务收入 Sales xMHu:,ND  
　　主营业务成本 Cost of sales 0tEe $9eK@  
　　主营业务税金及附加 Sales tax Gk]6WLi  
　　营业费用 Operating expenses S(Q=
2Y  
　　管理费用 General and administrative expenses #9(L/)^  
　　财务费用 Financial expenses tl^![Z  
　　投资收益 Investment income R3@luT]  
　　其他业务收入 Other operating income j S<."a/n  
　　营业外收入 Non-operating income wMU}EoGS?  
　　补贴收入 Subsidy income _!E)a  
　　其他业务支出 Other operating expenses LuvRxmQ`  
　　营业外支出 Non-operating expenses 5?XIp6%x  
　　所得税 Income tax IRIYj(J  
　　直接人工成本差异(direct labor variance) ,O`~ D~$  
　　直接材料成本差异(direct material variance) S94S[j0D  
　　在产品计价(work-in-process costing) CC,CKb  
　　联产品成本计算(joint products costing) XY!0yAK(!  
　　生产成本汇总程序(accumulation process of procluction cost) I6rB_~]h  
　　制造费用差异(manufacturing expenses variance) }$Z0v`  
　　实际成本与估计成本(actual cost and estimated cost) rLp
(}^  
　　工资费用分配(salary costs allocation) :Hq#co  
　　成本曲线(cost curve) ]B3f$ ;W  
　　农业生产成本(agriculture production cost) i2X%xYv ^  
　　原始成本和重置成本(original cost and replacement cost) ?V' zG&n@  
　　工程施工成本 H,0Io  
　　直接成本与间接成本(direct cost and indirect cost) GDY=^r  
　　可控成本(controllable cost) 4N8(WI"4S  
　　制造费用分配(manufacturing expenses allocation) tPaNhm[-q7  
　　理论成本与应用成本(theory cost and practice cost) ;-6   
　　辅助生产成本分配(auxiliary production cost allocation) 4#lOAzDtv  
　　期间,费用 dT'd C  
　　成本控制程序(procedure of cost control) 2JL\1=k;  
　　成本记录(cost entry, cost recorder cost agenda) ]La~Bh6 ;m  
　　成本计算分批法(job costing method) 4x"9Wr=}  
　　成本计算分步法 Z iaHLpk  
　　直接人工成本差异(direct labor variance) Q|(G -  
　　成本控制方法(cost control method)