[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 'Y*E<6:  
　　股本 Share capital _-q.Q^  
　　已归还投资 Investment returned tjIl-IQ  
　　利润分配-其他转入 Profit appropriation - other transfer in !nqUBa  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /qMG=Z  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve .z]Wyx&/U  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 7E!IF>`  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund . <jr0,i  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ?u{~>  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit v25R_""~  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends  3,p]/Z_  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve U &C!}  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Z>QF#."m  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !TA

lBkj  
　　期初未分配利润 Retained earnings, beginning of the year -=%@L&y1  
　　资本公积-股本溢价 Capital surplus - share premium XG}
C+;4Aw  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #*QO3y~ZM  
　　资本公积-接受现金捐赠 Capital surplus - cash donation (KFCs^x7wG  
　　资本公积-股权投资准备 Capital surplus - investment reserve oC<.=2]  
　　资本公积-拨款转入 Capital surplus - subsidiary
d ^^bke$~  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation )Ub_@)X3%l  
　　资本公积-其他 Capital surplus - others dCE0$3'5  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }=%oX}[  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
r"
C  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve iIMd!Q.)@  
　　盈余公积-储备基金 Surplus reserve - reserve fund Lx\8Z=  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund A0o-:n Fu  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment !Fca~31R'  
　　主营业务收入 Sales 5]NqRI^0  
　　主营业务成本 Cost of sales j}%ja_9S  
　　主营业务税金及附加 Sales tax S]bmS6#  
　　营业费用 Operating expenses Cbg!:Cws  
　　管理费用 General and administrative expenses R9'b-5q  
　　财务费用 Financial expenses <oR a3Gi(%  
　　投资收益 Investment income /35R u}c  
　　其他业务收入 Other operating income 3jGWkby0  
　　营业外收入 Non-operating income w1hPc!I  
　　补贴收入 Subsidy income q"%_tS  
　　其他业务支出 Other operating expenses RP~|PtLw_  
　　营业外支出 Non-operating expenses hWM< 0=  
　　所得税 Income tax G'oG</A  
　　直接人工成本差异(direct labor variance) C9~52+S  
　　直接材料成本差异(direct material variance) :Pvzl1  
　　在产品计价(work-in-process costing) =T-&j60  
　　联产品成本计算(joint products costing) W }8'Pf  
　　生产成本汇总程序(accumulation process of procluction cost) >[9J?H  
　　制造费用差异(manufacturing expenses variance) $CY~5A`l9  
　　实际成本与估计成本(actual cost and estimated cost) M^O2\G#B  
　　工资费用分配(salary costs allocation) =8t]\Y?  
　　成本曲线(cost curve) eFaO7mz5V%  
　　农业生产成本(agriculture production cost)
aNScF  
　　原始成本和重置成本(original cost and replacement cost) d@ i}-;  
　　工程施工成本 ZX>AE3wk  
　　直接成本与间接成本(direct cost and indirect cost) }@;ep&b*  
　　可控成本(controllable cost) P#RR9>Q  
　　制造费用分配(manufacturing expenses allocation) Ka[t75~;  
　　理论成本与应用成本(theory cost and practice cost) eIz<)-7:  
　　辅助生产成本分配(auxiliary production cost allocation) qCljo5Tq'  
　　期间,费用 [Grxw[(_:  
　　成本控制程序(procedure of cost control) Gcdd3W`O  
　　成本记录(cost entry, cost recorder cost agenda)  Q?nN!eT  
　　成本计算分批法(job costing method) <QA6/Ef7  
　　成本计算分步法 { &"CH]r  
　　直接人工成本差异(direct labor variance) C"!gZ8*\!9  
　　成本控制方法(cost control method)