[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 1N\/61+aA  
　　股本 Share capital 7)Cn 4{B6  
　　已归还投资 Investment returned suOWmq Ls  
　　利润分配-其他转入 Profit appropriation - other transfer in xhcFZTj/(  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve lo!^h]iE!  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve '#<4oW\]  
　　利润分配-提取储备基金 Profit appropriation - reserve fund tKS'#y!R  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund T'6MAxEZUq  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund jxc^OsYj  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit L5[{taZ,  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends m3T =x =  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve I<+EXH%1,  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends L2\<iJA}c  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _v6x3 Z  
　　期初未分配利润 Retained earnings, beginning of the year #jj+/>ZOi  
　　资本公积-股本溢价 Capital surplus - share premium ohU}ST:9  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
d#8 n<NM  
　　资本公积-接受现金捐赠 Capital surplus - cash donation lcVZ 32MQ  
　　资本公积-股权投资准备 Capital surplus - investment reserve 9{*$[%d1  
　　资本公积-拨款转入 Capital surplus - subsidiary 52,[dP,g  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ~a$h\F'6  
　　资本公积-其他 Capital surplus - others }G/!9Zq  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve C))x#P36  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve zgNzdO/B  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %T6 sm  
　　盈余公积-储备基金 Surplus reserve - reserve fund =\`iC6xP}  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ,ZV>
"'I:  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment q
-hREO  
　　主营业务收入 Sales &J?:wC=E  
　　主营业务成本 Cost of sales 6?(yMSKa  
　　主营业务税金及附加 Sales tax +)xjw9b  
　　营业费用 Operating expenses c_4
K  
　　管理费用 General and administrative expenses O!G!Gq&  
　　财务费用 Financial expenses +'|nsIx,  
　　投资收益 Investment income  Q}9!aB,  
　　其他业务收入 Other operating income W1Vy5V|M  
　　营业外收入 Non-operating income S=<OS2W7+r  
　　补贴收入 Subsidy income 1*GL;W~ix*  
　　其他业务支出 Other operating expenses q6PG=9d0B  
　　营业外支出 Non-operating expenses baoyU
#X9  
　　所得税 Income tax Kn=0AdM  
　　直接人工成本差异(direct labor variance) 4mHk,Dd9,  
　　直接材料成本差异(direct material variance) 1/f{1k  
　　在产品计价(work-in-process costing) s*Nb=v.e9  
　　联产品成本计算(joint products costing) !,|-{":  
　　生产成本汇总程序(accumulation process of procluction cost) jiejs*  
　　制造费用差异(manufacturing expenses variance) 9.%t9RM^  
　　实际成本与估计成本(actual cost and estimated cost) B:Y F|k}T  
　　工资费用分配(salary costs allocation) j
1rR3)oP  
　　成本曲线(cost curve) Vq
UCcT  
　　农业生产成本(agriculture production cost) BCfmnE4%  
　　原始成本和重置成本(original cost and replacement cost) HLkI?mW<  
　　工程施工成本 u69UUkG  
　　直接成本与间接成本(direct cost and indirect cost) %*NED zy  
　　可控成本(controllable cost) |}?H$d  
　　制造费用分配(manufacturing expenses allocation) dVs=*GEl9  
　　理论成本与应用成本(theory cost and practice cost)
-UM|u_  
　　辅助生产成本分配(auxiliary production cost allocation) K491
QXG  
　　期间,费用 = GyABK  
　　成本控制程序(procedure of cost control) oJZxRm[g$t  
　　成本记录(cost entry, cost recorder cost agenda) f Gd1  
　　成本计算分批法(job costing method) Xs{PAS0  
　　成本计算分步法 W#+f2 RR  
　　直接人工成本差异(direct labor variance) R< L =&I  
　　成本控制方法(cost control method)