[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 ZUQ1\Iw  
　　股本 Share capital !Lb9KD
k  
　　已归还投资 Investment returned >9esZ
A^';  
　　利润分配-其他转入 Profit appropriation - other transfer in @8DBLn w  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve NlU:e}zG
R  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6G/)q8'G  
　　利润分配-提取储备基金 Profit appropriation - reserve fund /cJ$` pN  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 2xni! *T+  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund qp"gD-,-o  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit U/&?rY^|  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ykRKZYfsw(  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve gA2Il8K  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends r1}OlVbK  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares cwz %LKh  
　　期初未分配利润 Retained earnings, beginning of the year mz+>rc  
　　资本公积-股本溢价 Capital surplus - share premium ?fnJ`^|-r  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve d}>Nl$  
　　资本公积-接受现金捐赠 Capital surplus - cash donation JR$Dp&]I  
　　资本公积-股权投资准备 Capital surplus - investment reserve )cUc}Avg}  
　　资本公积-拨款转入 Capital surplus - subsidiary 67}y/C]
<  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Fng":28o  
　　资本公积-其他 Capital surplus - others er+m:XuV  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6^mO<nB   
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 00%$?Fyk  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve CYEqH2"3  
　　盈余公积-储备基金 Surplus reserve - reserve fund .o:Pe2C  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund .<u<!fL2  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment zO9$fU  
　　主营业务收入 Sales hNyYk(t^  
　　主营业务成本 Cost of sales (+@3Dr5o0}  
　　主营业务税金及附加 Sales tax +{]/ b%P  
　　营业费用 Operating expenses '#4ya=Ww  
　　管理费用 General and administrative expenses l#~Sh3@L(  
　　财务费用 Financial expenses ;g^QHr  
　　投资收益 Investment income r7C m  
　　其他业务收入 Other operating income $*xnq%A  
　　营业外收入 Non-operating income vo!:uvy;2  
　　补贴收入 Subsidy income ok-sm~bp  
　　其他业务支出 Other operating expenses {h&*H[Z z  
　　营业外支出 Non-operating expenses ^(N+s?  
　　所得税 Income tax >P>.j+o/  
　　直接人工成本差异(direct labor variance) cw/g1,p  
　　直接材料成本差异(direct material variance) UG Fx  
　　在产品计价(work-in-process costing) f|Z3VS0x  
　　联产品成本计算(joint products costing) S?OK
@UEJ  
　　生产成本汇总程序(accumulation process of procluction cost) JI3AR e?y  
　　制造费用差异(manufacturing expenses variance) | (v/>t  
　　实际成本与估计成本(actual cost and estimated cost) gO*cX&  
　　工资费用分配(salary costs allocation) 89`AF1  
　　成本曲线(cost curve) '}P)iS2  
　　农业生产成本(agriculture production cost) }C2I9Cl  
　　原始成本和重置成本(original cost and replacement cost) > :!faWX  
　　工程施工成本 ;?=nr5;q  
　　直接成本与间接成本(direct cost and indirect cost) 5>KAVtYvc  
　　可控成本(controllable cost) .Z8 x!!Q*  
　　制造费用分配(manufacturing expenses allocation) ]=WJ%p1l  
　　理论成本与应用成本(theory cost and practice cost) /-^gK^  
　　辅助生产成本分配(auxiliary production cost allocation) 6: -qL}  
　　期间,费用 '3[Ecy#  
　　成本控制程序(procedure of cost control) S'Yg!KwX  
　　成本记录(cost entry, cost recorder cost agenda) 6M"J3\ x  
　　成本计算分批法(job costing method) #8;^ys1f  
　　成本计算分步法 Hi,_qlc+  
　　直接人工成本差异(direct labor variance) : 60PO  
　　成本控制方法(cost control method)