[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 /'u-Fr(Q+  
　　股本 Share capital B~V^?."  
　　已归还投资 Investment returned 0tC+
?  
　　利润分配-其他转入 Profit appropriation - other transfer in uYhm Fp  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~0!s5  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :7<spd(%"  
　　利润分配-提取储备基金 Profit appropriation - reserve fund yK_$6EtNKj  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .4^Ep\\  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund hoD (G X  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit \eT 0d<  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 9h<];  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve #
Fl"#g$  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends dG'aJQ
w  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares x
/#*M  
　　期初未分配利润 Retained earnings, beginning of the year CQW#o_\  
　　资本公积-股本溢价 Capital surplus - share premium ^9%G7J:vGO  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve z^T/kK3I  
　　资本公积-接受现金捐赠 Capital surplus - cash donation QnME|j\  
　　资本公积-股权投资准备 Capital surplus - investment reserve 5yI_uQR  
　　资本公积-拨款转入 Capital surplus - subsidiary T+9#P4  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation =66dxU?}  
　　资本公积-其他 Capital surplus - others 1CU-^j  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve HbX>::J8  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve yJ c#y   
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2)Grl;T]s  
　　盈余公积-储备基金 Surplus reserve - reserve fund ?"N,do  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund C,P>7  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment O[U^{~iM  
　　主营业务收入 Sales (y[+s?;WyB  
　　主营业务成本 Cost of sales G<#9`  
　　主营业务税金及附加 Sales tax HJo&
snT3  
　　营业费用 Operating expenses PB_+:S^8  
　　管理费用 General and administrative expenses L%}k.)yev  
　　财务费用 Financial expenses 2
%'{f  
　　投资收益 Investment income ARGtWW~:  
　　其他业务收入 Other operating income Fo=Icvo  
　　营业外收入 Non-operating income f',n'  
　　补贴收入 Subsidy income ?{NP3  
　　其他业务支出 Other operating expenses U$&G_&*0a  
　　营业外支出 Non-operating expenses WUm83"  
　　所得税 Income tax V##=-KZ  
　　直接人工成本差异(direct labor variance) pwtB{6)VH{  
　　直接材料成本差异(direct material variance) LuM:dJ  
　　在产品计价(work-in-process costing) \  $;E,  
　　联产品成本计算(joint products costing) < ^c?M[j  
　　生产成本汇总程序(accumulation process of procluction cost) 9E5Ec~l   
　　制造费用差异(manufacturing expenses variance) h.d-a/
 
　　实际成本与估计成本(actual cost and estimated cost) C#d.3t  
　　工资费用分配(salary costs allocation) 0}C> e`<'  
　　成本曲线(cost curve) :W6`{
Z  
　　农业生产成本(agriculture production cost)
? C1.g'}7  
　　原始成本和重置成本(original cost and replacement cost) T2<?4^xN  
　　工程施工成本 1O]'iS"  
　　直接成本与间接成本(direct cost and indirect cost) <ZcJC+k  
　　可控成本(controllable cost) }^U7NZn<"  
　　制造费用分配(manufacturing expenses allocation) |T\`wcP`q  
　　理论成本与应用成本(theory cost and practice cost) V
W:WB.K$  
　　辅助生产成本分配(auxiliary production cost allocation) |ZZl3l=]  
　　期间,费用 i
Z}Afj  
　　成本控制程序(procedure of cost control) ]rGZ   
　　成本记录(cost entry, cost recorder cost agenda) meey5}  
　　成本计算分批法(job costing method) y.PWh<dI  
　　成本计算分步法 _<s[HGA`z  
　　直接人工成本差异(direct labor variance) _uwM%M;  
　　成本控制方法(cost control method)