[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 n!&F%|o^^  
　　股本 Share capital e[Jh7r>'  
　　已归还投资 Investment returned `J%3 5  
　　利润分配-其他转入 Profit appropriation - other transfer in Ud)2Mq1#M  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #=,c8"O  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve O96%U$W  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ''H;/&nDX  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund { t@7r  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund [F+*e=wjN>  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit KJ cuZ."wX  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends }#2I/
dn  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve w^MiyX  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \.YJs"<3  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Qv]>L4PO  
　　期初未分配利润 Retained earnings, beginning of the year LAY~hF"  
　　资本公积-股本溢价 Capital surplus - share premium uZa)N-=b2  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
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　　资本公积-接受现金捐赠 Capital surplus - cash donation '?1g_C QsS  
　　资本公积-股权投资准备 Capital surplus - investment reserve 6 -BC/  
　　资本公积-拨款转入 Capital surplus - subsidiary 7M<co,"  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation
B/I1<%Yk  
　　资本公积-其他 Capital surplus - others ^/)%s3  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve gWfMUl  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve HL%|DCo  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ]/7#[  
　　盈余公积-储备基金 Surplus reserve - reserve fund =>L2 ~>[  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund EN5F*s@r  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment t**MthnW  
　　主营业务收入 Sales S |]\q-qA&  
　　主营业务成本 Cost of sales IQQ>0^Q~  
　　主营业务税金及附加 Sales tax ~cSE 9ul  
　　营业费用 Operating expenses b1EY6'R2  
　　管理费用 General and administrative expenses  ?%*p!m  
　　财务费用 Financial expenses 4e?MthJ>  
　　投资收益 Investment income 9
JJk\,  
　　其他业务收入 Other operating income WmuYHE
U  
　　营业外收入 Non-operating income "EnxVV  
　　补贴收入 Subsidy income A().1h1_k  
　　其他业务支出 Other operating expenses V W(+sSQ  
　　营业外支出 Non-operating expenses )!Zm*(  
　　所得税 Income tax }(!3)k7*  
　　直接人工成本差异(direct labor variance) cToT_Mk  
　　直接材料成本差异(direct material variance) 4A)_D{(SH  
　　在产品计价(work-in-process costing) NmTo/5s  
　　联产品成本计算(joint products costing) krRnE7\m  
　　生产成本汇总程序(accumulation process of procluction cost) 7MIrrhk  
　　制造费用差异(manufacturing expenses variance) ;N!opg))d<  
　　实际成本与估计成本(actual cost and estimated cost) E.G]T#wt0  
　　工资费用分配(salary costs allocation) NXOcsdcZu  
　　成本曲线(cost curve) ;0-R"c)-  
　　农业生产成本(agriculture production cost) lT_dzO  
　　原始成本和重置成本(original cost and replacement cost) zT")!Df>'  
　　工程施工成本 _Zus4&'  
　　直接成本与间接成本(direct cost and indirect cost) x5b .^75p$  
　　可控成本(controllable cost) :XB^IyO-A  
　　制造费用分配(manufacturing expenses allocation) >3&9Wbv>  
　　理论成本与应用成本(theory cost and practice cost) P>'29$1'  
　　辅助生产成本分配(auxiliary production cost allocation) ~YXkAS:  
　　期间,费用 ?@7Reh\  
　　成本控制程序(procedure of cost control) T3PwM2em_`  
　　成本记录(cost entry, cost recorder cost agenda) V0xO:7G^  
　　成本计算分批法(job costing method) ; _m;:<  
　　成本计算分步法 :A5h<=[  
　　直接人工成本差异(direct labor variance) 0F6~S   
　　成本控制方法(cost control method)