[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 ]E)D})r`#  
　　股本 Share capital ac6@E4 _  
　　已归还投资 Investment returned `(DHa=s1  
　　利润分配-其他转入 Profit appropriation - other transfer in <m

0=bm{j  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ; K,5qs  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve mmG]|Cl@  
　　利润分配-提取储备基金 Profit appropriation - reserve fund F'"-aB ~  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1]Cdfj6@  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund D2J)qCK1)  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit J*_^~t  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends \6bvk_
 
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve i '10qWz  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends =A
~5?J=  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "Pu917_P  
　　期初未分配利润 Retained earnings, beginning of the year +p&zM3:9w  
　　资本公积-股本溢价 Capital surplus - share premium n/`!G?kvI  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve tvBLfqIr  
　　资本公积-接受现金捐赠 Capital surplus - cash donation zl|+YjR  
　　资本公积-股权投资准备 Capital surplus - investment reserve -d thY(8  
　　资本公积-拨款转入 Capital surplus - subsidiary WYP\J1sy  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation #s' `bF^  
　　资本公积-其他 Capital surplus - others &kn?=NW  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 72
/ bC  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 4"\x#  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 'n^?DPvD  
　　盈余公积-储备基金 Surplus reserve - reserve fund
H=w6  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund VbTX;?  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment .wUnN8crQ  
　　主营业务收入 Sales -x:7K\=$SX  
　　主营业务成本 Cost of sales @=2u;$.  
　　主营业务税金及附加 Sales tax mY[*Cj3WJ  
　　营业费用 Operating expenses wp'[AR
}  
　　管理费用 General and administrative expenses !&cfX/y8  
　　财务费用 Financial expenses 6G#[Mc yn  
　　投资收益 Investment income @' %XdH  
　　其他业务收入 Other operating income Y^C(<
N$  
　　营业外收入 Non-operating income 1]Cbi7  
　　补贴收入 Subsidy income t,'J%)j  
　　其他业务支出 Other operating expenses X"mPRnE330  
　　营业外支出 Non-operating expenses JG&E"j#q  
　　所得税 Income tax I Wm@pfC+g  
　　直接人工成本差异(direct labor variance) -ik=P]?  
　　直接材料成本差异(direct material variance) }D`ZWTjDay  
　　在产品计价(work-in-process costing)  DZ4gp  
　　联产品成本计算(joint products costing) >o%X;U 3  
　　生产成本汇总程序(accumulation process of procluction cost) )2q r^)  
　　制造费用差异(manufacturing expenses variance) \){_\{&  
　　实际成本与估计成本(actual cost and estimated cost) 9G"4w`P  
　　工资费用分配(salary costs allocation) LN5BU,4=  
　　成本曲线(cost curve) E2z=U  
　　农业生产成本(agriculture production cost) \So)g)K  
　　原始成本和重置成本(original cost and replacement cost) e>6W ^ )  
　　工程施工成本 1
f1D^|  
　　直接成本与间接成本(direct cost and indirect cost) +]GP"yv-  
　　可控成本(controllable cost) qx9;"Ut  
　　制造费用分配(manufacturing expenses allocation)  j=G  
　　理论成本与应用成本(theory cost and practice cost) 7h2/8YUgQ  
　　辅助生产成本分配(auxiliary production cost allocation) U>00B|<GJ  
　　期间,费用 L_|iQwU%  
　　成本控制程序(procedure of cost control) Wb#<ctM>  
　　成本记录(cost entry, cost recorder cost agenda) ;8f)p9vE  
　　成本计算分批法(job costing method) ZsCwNZR  
　　成本计算分步法 wDSwcNS  
　　直接人工成本差异(direct labor variance) -e?n4YO*\  
　　成本控制方法(cost control method)