[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 7>EjP&l  
　　股本 Share capital 2s,wC!',  
　　已归还投资 Investment returned ;p%a!Im_<  
　　利润分配-其他转入 Profit appropriation - other transfer in ?\:ysTVu  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve dX0A(6  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve [#H$@g|CT  
　　利润分配-提取储备基金 Profit appropriation - reserve fund &#Sg1$/+  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund JZ&]"12]fR  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund a3]'%kKp  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Qh- k[w0  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends $~4ZuV%  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve }' `2C$  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends b w5|gmO  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Y'kD_T`f,  
　　期初未分配利润 Retained earnings, beginning of the year 0Ha1pqR  
　　资本公积-股本溢价 Capital surplus - share premium 4RsV\Y{FN  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve w5|az6wZB!  
　　资本公积-接受现金捐赠 Capital surplus - cash donation V0R
;q  
　　资本公积-股权投资准备 Capital surplus - investment reserve |r5|IA  
　　资本公积-拨款转入 Capital surplus - subsidiary <2w@5qL  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation SE{$a3`UzP  
　　资本公积-其他 Capital surplus - others ;<%~g8:XL  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve s]0x^"#B  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve uD_| /(  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve >L?)f3_a  
　　盈余公积-储备基金 Surplus reserve - reserve fund )` S,vF~  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund nK Rx_D$d  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment '6u;KIG
 
　　主营业务收入 Sales %"@KuqV  
　　主营业务成本 Cost of sales ciI;U/V  
　　主营业务税金及附加 Sales tax kc `Q- N}  
　　营业费用 Operating expenses YD$fN"}-  
　　管理费用 General and administrative expenses |_HH[s*U  
　　财务费用 Financial expenses 0Ep%&>@  
　　投资收益 Investment income  Mi.xay%  
　　其他业务收入 Other operating income z=vfP%  
　　营业外收入 Non-operating income zzy%dc  
　　补贴收入 Subsidy income YVZm^@ZVV  
　　其他业务支出 Other operating expenses o
T$w14b  
　　营业外支出 Non-operating expenses T>d-f=(9KH  
　　所得税 Income tax e4Ol:V  
　　直接人工成本差异(direct labor variance) Ph2jj,K  
　　直接材料成本差异(direct material variance) Z<z(;)?c  
　　在产品计价(work-in-process costing) E>
xdJ  
　　联产品成本计算(joint products costing) S/]2Qt#T  
　　生产成本汇总程序(accumulation process of procluction cost) |eWlB\ x8  
　　制造费用差异(manufacturing expenses variance) CD%wi:C%|  
　　实际成本与估计成本(actual cost and estimated cost) 21M@z(q*  
　　工资费用分配(salary costs allocation) a/X@5kr{  
　　成本曲线(cost curve) LnvC{#TFO  
　　农业生产成本(agriculture production cost) |#$Wh+,*  
　　原始成本和重置成本(original cost and replacement cost) P-[6xu+]  
　　工程施工成本 8vK Z;  
　　直接成本与间接成本(direct cost and indirect cost) ]H)
x
 
　　可控成本(controllable cost) >F6'^9|  
　　制造费用分配(manufacturing expenses allocation) FSd842O  
　　理论成本与应用成本(theory cost and practice cost) ;OTD
1=  
　　辅助生产成本分配(auxiliary production cost allocation) W1M<6T.{7  
　　期间,费用 %O>ehIerD  
　　成本控制程序(procedure of cost control) h djv
/  
　　成本记录(cost entry, cost recorder cost agenda) Hb=4k)-/]  
　　成本计算分批法(job costing method) u!?.vx<
qy  
　　成本计算分步法 vL{sk|2&  
　　直接人工成本差异(direct labor variance) QRhR.:M\  
　　成本控制方法(cost control method)