[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 2myHn/%C  
　　股本 Share capital (@?PN+68|  
　　已归还投资 Investment returned dmD':1  
　　利润分配-其他转入 Profit appropriation - other transfer in 5gbJTh<JU  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve R|AGN*.  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 21U,!  
　　利润分配-提取储备基金 Profit appropriation - reserve fund mYzq[p_|j  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund A5gdZZ'x  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund N~ XzgI  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 7nHlDPps)  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends C'}8  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve f XYg %  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 1)M>vdrP  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares < F Cr L  
　　期初未分配利润 Retained earnings, beginning of the year v 1O*
Q  
　　资本公积-股本溢价 Capital surplus - share premium U(=cGA.$  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 4o2C=?@(  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ?<slB>8  
　　资本公积-股权投资准备 Capital surplus - investment reserve =lG5Kc{B  
　　资本公积-拨款转入 Capital surplus - subsidiary Y&5h_3K;<  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation .HG0%Vp  
　　资本公积-其他 Capital surplus - others !g~xn2m$R  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve A{hWFSv  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve N|h}'p  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /Et
:',D  
　　盈余公积-储备基金 Surplus reserve - reserve fund rf8`|9h"7  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund `riK[@  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment "ND 7,rQ  
　　主营业务收入 Sales 4>Q6!"  
　　主营业务成本 Cost of sales 7
@Qz  
　　主营业务税金及附加 Sales tax {j E}mzi  
　　营业费用 Operating expenses mOyBSOad4  
　　管理费用 General and administrative expenses "Gxf[6B  
　　财务费用 Financial expenses X(#G6KeZFZ  
　　投资收益 Investment income Qp${/  
　　其他业务收入 Other operating income #x&1kHu<  
　　营业外收入 Non-operating income =2{^qvP  
　　补贴收入 Subsidy income fN>o465I6  
　　其他业务支出 Other operating expenses *Oo2rk nQ  
　　营业外支出 Non-operating expenses -$4
PY ,  
　　所得税 Income tax y)!K@  
　　直接人工成本差异(direct labor variance) I"9S  
　　直接材料成本差异(direct material variance) Z
cv1%hI  
　　在产品计价(work-in-process costing) /W/ =OPe  
　　联产品成本计算(joint products costing) z&d&Ky  
　　生产成本汇总程序(accumulation process of procluction cost) 0*
8[m+j1  
　　制造费用差异(manufacturing expenses variance) z/N~HSh!d  
　　实际成本与估计成本(actual cost and estimated cost) z.pP~he  
　　工资费用分配(salary costs allocation) \ ?)<==^  
　　成本曲线(cost curve) :NO'[iE  
　　农业生产成本(agriculture production cost) [*#ms=Zdc  
　　原始成本和重置成本(original cost and replacement cost) xq.,7#3  
　　工程施工成本 %Sfew/"R0  
　　直接成本与间接成本(direct cost and indirect cost) X'WbS  
　　可控成本(controllable cost) icHc!m?  
　　制造费用分配(manufacturing expenses allocation) X%S?o  
　　理论成本与应用成本(theory cost and practice cost) Jpws1~  
　　辅助生产成本分配(auxiliary production cost allocation) 0\Qqv7>  
　　期间,费用 m>?OjA!  
　　成本控制程序(procedure of cost control) KyNv)=x4c  
　　成本记录(cost entry, cost recorder cost agenda) O%y.  
　　成本计算分批法(job costing method) 2|Hq[c=~  
　　成本计算分步法 $GYcZN&  
　　直接人工成本差异(direct labor variance) L*1C2EL/q  
　　成本控制方法(cost control method)