[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 Ku{DdiTg>  
　　股本 Share capital ;;E "+.  
　　已归还投资 Investment returned Lh~Ym<CeN  
　　利润分配-其他转入 Profit appropriation - other transfer in UE4zmIq  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;C8'7  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )-FQ_K%  
　　利润分配-提取储备基金 Profit appropriation - reserve fund jI$}\*g  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund V~y4mpfX  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =N-,.{`  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit {0fQ"))"  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends cGw*edgp6  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve j|f$: j  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends }hOExTz  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares T,h,)|:I^  
　　期初未分配利润 Retained earnings, beginning of the year n237%LH[  
　　资本公积-股本溢价 Capital surplus - share premium H4'xxsx  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <!h&h  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 9?)r0
`:#  
　　资本公积-股权投资准备 Capital surplus - investment reserve U!sv6=(y@  
　　资本公积-拨款转入 Capital surplus - subsidiary +>N/q(l  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation
^Bihm] Aq  
　　资本公积-其他 Capital surplus - others |
9)Q =(  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,4ftQJ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;|v6^2H"  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve W! FmC$Kc  
　　盈余公积-储备基金 Surplus reserve - reserve fund 9k_3=KS3N  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Pm]6E[zC  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;8UHnhk_O  
　　主营业务收入 Sales !*wK4UcX"  
　　主营业务成本 Cost of sales ;ti{ #(Ux  
　　主营业务税金及附加 Sales tax [o)P  
　　营业费用 Operating expenses vVF#]t b|  
　　管理费用 General and administrative expenses q2}<n 'o+  
　　财务费用 Financial expenses ': Gk~   
　　投资收益 Investment income jyPY]r  
　　其他业务收入 Other operating income Fkas*79  
　　营业外收入 Non-operating income xq',pzN  
　　补贴收入 Subsidy income /U[Y w)  
　　其他业务支出 Other operating expenses \M/XM6:UG4  
　　营业外支出 Non-operating expenses /+G&N{)k  
　　所得税 Income tax 9viQ
<}K<  
　　直接人工成本差异(direct labor variance) u]P0:)tS.  
　　直接材料成本差异(direct material variance) Zg%SE'kK  
　　在产品计价(work-in-process costing) ='=\!md  
　　联产品成本计算(joint products costing) ~SkdP7 )  
　　生产成本汇总程序(accumulation process of procluction cost)  m?hC!n>  
　　制造费用差异(manufacturing expenses variance) .Ev i  
　　实际成本与估计成本(actual cost and estimated cost) ;p%a!Im_<  
　　工资费用分配(salary costs allocation) ?\:ysTVu  
　　成本曲线(cost curve) hQrO8T?2  
　　农业生产成本(agriculture production cost) xz YvD{>  
　　原始成本和重置成本(original cost and replacement cost)
Gnmj-'x  
　　工程施工成本 HUurDgRi]  
　　直接成本与间接成本(direct cost and indirect cost) c$ Kn.<a  
　　可控成本(controllable cost) vyT$IdV2  
　　制造费用分配(manufacturing expenses allocation) ):C4"2l3  
　　理论成本与应用成本(theory cost and practice cost) )K\w0sjR  
　　辅助生产成本分配(auxiliary production cost allocation) b w5|gmO  
　　期间,费用 ^I9x@t  
　　成本控制程序(procedure of cost control) aX6.XHWbDf  
　　成本记录(cost entry, cost recorder cost agenda) _T^ ip.o  
　　成本计算分批法(job costing method) u79.`,Ad&  
　　成本计算分步法 & v=2u,]T  
　　直接人工成本差异(direct labor variance) 5I5~GH  
　　成本控制方法(cost control method)