[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 U@)eTHv}6  
　　股本 Share capital w(3G&11N?  
　　已归还投资 Investment returned |a`Sc%  
　　利润分配-其他转入 Profit appropriation - other transfer in ?(F6#"
/E  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve MK
D
1V8i  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )e=D(qd  
　　利润分配-提取储备基金 Profit appropriation - reserve fund NgGp  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund BLf>_bUk  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund V]e8a"/[{  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Vl=l?A8  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends vm7z,Ff N  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +RMSA^  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends i
0kak`x0  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Q}K"24`=  
　　期初未分配利润 Retained earnings, beginning of the year b;W3j  
　　资本公积-股本溢价 Capital surplus - share premium &P}_bx  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }Gm>`cw-  
　　资本公积-接受现金捐赠 Capital surplus - cash donation  eFTpnG  
　　资本公积-股权投资准备 Capital surplus - investment reserve 5o'FS{6U  
　　资本公积-拨款转入 Capital surplus - subsidiary RVA(Q[ ;  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation c&
?m>2^6  
　　资本公积-其他 Capital surplus - others %XoiVl
T@:  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve (!7sE9rP  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve r|fL&dtr  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve (
Ag16  
　　盈余公积-储备基金 Surplus reserve - reserve fund U}e!Wjrc  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund r,1!?s^L  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment O1U=X:Zl  
　　主营业务收入 Sales  Rn(ec  
　　主营业务成本 Cost of sales t?-n*9,#S  
　　主营业务税金及附加 Sales tax ,,&*:<Q  
　　营业费用 Operating expenses .B]MpmpK  
　　管理费用 General and administrative expenses (y
bI\UI  
　　财务费用 Financial expenses n,V[eW#m'L  
　　投资收益 Investment income p{Yv3dNl  
　　其他业务收入 Other operating income FaQe_;  
　　营业外收入 Non-operating income L~rBAIdD  
　　补贴收入 Subsidy income %Ycy{`  
　　其他业务支出 Other operating expenses gx8ouOh  
　　营业外支出 Non-operating expenses oWim}Er=  
　　所得税 Income tax wOEj)fp.  
　　直接人工成本差异(direct labor variance) ;4^Rx  
　　直接材料成本差异(direct material variance) 7uS~MW  
　　在产品计价(work-in-process costing) +`7i'ff  
　　联产品成本计算(joint products costing) ~Ei$nV  
　　生产成本汇总程序(accumulation process of procluction cost) g1/[eoZzk  
　　制造费用差异(manufacturing expenses variance) `iAF 3:  
　　实际成本与估计成本(actual cost and estimated cost) 5T_n %vz  
　　工资费用分配(salary costs allocation) nwB_8mN|  
　　成本曲线(cost curve) 4n!aW?%  
　　农业生产成本(agriculture production cost) <ro7vPKNa  
　　原始成本和重置成本(original cost and replacement cost) *8yAG]z  
　　工程施工成本 Utj&]RELK  
　　直接成本与间接成本(direct cost and indirect cost) x=hiQ>BIO0  
　　可控成本(controllable cost) i &Tbz!  
　　制造费用分配(manufacturing expenses allocation) j9x<Y ]  
　　理论成本与应用成本(theory cost and practice cost) &
I+5  
　　辅助生产成本分配(auxiliary production cost allocation) G_3O]BMKd)  
　　期间,费用 ?cBwPetp  
　　成本控制程序(procedure of cost control) hYT0l$Ng  
　　成本记录(cost entry, cost recorder cost agenda) nA-. mWD_C  
　　成本计算分批法(job costing method) H1pO!>M  
　　成本计算分步法 =)H.cuc  
　　直接人工成本差异(direct labor variance) hLd^ agX  
　　成本控制方法(cost control method)