[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  `qSNS->  
　　股本 Share capital 6,0pkx&Nv  
　　已归还投资 Investment returned ZsUxO%jP  
　　利润分配-其他转入 Profit appropriation - other transfer in _pKW($\  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve v)+wr[Qs  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve >3X!c"#l  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 6U7z8NV&[  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund bUp%87<*X  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9 YU7R)  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit As1Er[>  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ev#d1s|<S  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve QM9~O#rL  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Z%XBuq:BY  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares yK0Q,   
　　期初未分配利润 Retained earnings, beginning of the year QO7> XHn  
　　资本公积-股本溢价 Capital surplus - share premium 0;3;Rs  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve P
QXyu1  
　　资本公积-接受现金捐赠 Capital surplus - cash donation <Ky\^  
　　资本公积-股权投资准备 Capital surplus - investment reserve 1U~AupHE  
　　资本公积-拨款转入 Capital surplus - subsidiary
9.lSF  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation {{[).o/  
　　资本公积-其他 Capital surplus - others _W]2~9  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve naXo <B  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve C1|e1  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3>0/WbA:7E  
　　盈余公积-储备基金 Surplus reserve - reserve fund =1^Ru*G  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ,<|EoravH  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 1
B6Go  
　　主营业务收入 Sales omECes)  
　　主营业务成本 Cost of sales W]_+3qvZ  
　　主营业务税金及附加 Sales tax \"_;rJ{!aE  
　　营业费用 Operating expenses C\.?3  
　　管理费用 General and administrative expenses NV*aHci  
　　财务费用 Financial expenses phbdV8$L  
　　投资收益 Investment income Vs8os+  
　　其他业务收入 Other operating income :{LVS nG  
　　营业外收入 Non-operating income A!<R?  
　　补贴收入 Subsidy income %6L!JN  
　　其他业务支出 Other operating expenses Fmt5"3B  
　　营业外支出 Non-operating expenses }&rf'E9  
　　所得税 Income tax "
a5?cX;  
　　直接人工成本差异(direct labor variance) !o:RIwS3  
　　直接材料成本差异(direct material variance) `\q4z-<-  
　　在产品计价(work-in-process costing) *0l^/jqn:  
　　联产品成本计算(joint products costing) 5xLuuKG  
　　生产成本汇总程序(accumulation process of procluction cost) 7SXi#{  
　　制造费用差异(manufacturing expenses variance) (~}yt.7K  
　　实际成本与估计成本(actual cost and estimated cost) 6VQ*z8wLw  
　　工资费用分配(salary costs allocation) 2*Z~JM  
　　成本曲线(cost curve) -C
T?JB  
　　农业生产成本(agriculture production cost) /%Rz`}  
　　原始成本和重置成本(original cost and replacement cost) >Bskw2  
　　工程施工成本 ]![ewO@  
　　直接成本与间接成本(direct cost and indirect cost) O<iE,PN)  
　　可控成本(controllable cost) W5_t/_EWD  
　　制造费用分配(manufacturing expenses allocation) A:p7\Kp;5}  
　　理论成本与应用成本(theory cost and practice cost) zL3~,z/o  
　　辅助生产成本分配(auxiliary production cost allocation) x nWapG  
　　期间,费用 g}$]K!F  
　　成本控制程序(procedure of cost control) <R*.T)Z1  
　　成本记录(cost entry, cost recorder cost agenda)
q'3=  
　　成本计算分批法(job costing method) K^A\S  
　　成本计算分步法 h 
k
(2,z  
　　直接人工成本差异(direct labor variance) \P}~ICZA  
　　成本控制方法(cost control method)