[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 Fo--PtY`p  
　　股本 Share capital !&W"f#_Z  
　　已归还投资 Investment returned h+\$Z]  
　　利润分配-其他转入 Profit appropriation - other transfer in "Wzij&WkQ  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve H{p[Ghp  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve vLVSZX
 
　　利润分配-提取储备基金 Profit appropriation - reserve fund e!O &~#'h}  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %a%+!wX0x  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund O:5ldI  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit D| 3AjzW  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends KyVe0>{_u  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve  uhPIV
\  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends f?oI'5R41  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [C*Xk{e  
　　期初未分配利润 Retained earnings, beginning of the year ZVC
v(J  
　　资本公积-股本溢价 Capital surplus - share premium Y
+S~b  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve = m!!  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ePFC$kMn  
　　资本公积-股权投资准备 Capital surplus - investment reserve r)*_,Fo|  
　　资本公积-拨款转入 Capital surplus - subsidiary M$E8:  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2l;ge>DJ  
　　资本公积-其他 Capital surplus - others [xH2n\7  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve I+-Rs2wb  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 3M5=@Fwkr  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `0-m`>1>  
　　盈余公积-储备基金 Surplus reserve - reserve fund _ ;v_L  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund vM$#m1L?  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment #EwRb<'Em  
　　主营业务收入 Sales c"jhbH!u4  
　　主营业务成本 Cost of sales ?j ;,q  
　　主营业务税金及附加 Sales tax I=Lj_UF4  
　　营业费用 Operating expenses -b
G#h)yj  
　　管理费用 General and administrative expenses 8I|1Pl  
　　财务费用 Financial expenses 6'X.[0M  
　　投资收益 Investment income *AJezhR  
　　其他业务收入 Other operating income rSzXa4m(  
　　营业外收入 Non-operating income `^@g2c+d  
　　补贴收入 Subsidy income pRa
oR  
　　其他业务支出 Other operating expenses Amq8q  
　　营业外支出 Non-operating expenses pNk,jeo
  
　　所得税 Income tax ~S~x@&yR  
　　直接人工成本差异(direct labor variance) %QlBFl0a  
　　直接材料成本差异(direct material variance) V%Z[,C u+  
　　在产品计价(work-in-process costing) %[31ZFYB  
　　联产品成本计算(joint products costing) y0Q/B|&[  
　　生产成本汇总程序(accumulation process of procluction cost) Qc)RrqYNGF  
　　制造费用差异(manufacturing expenses variance) `~s,W.Eu4  
　　实际成本与估计成本(actual cost and estimated cost) 'FvhzGn9Q
 
　　工资费用分配(salary costs allocation) N*c?Er@8U  
　　成本曲线(cost curve) +BTNm66Z  
　　农业生产成本(agriculture production cost) CuGOjQ-k~  
　　原始成本和重置成本(original cost and replacement cost) m$G?e9{  
　　工程施工成本 )QJU
]G  
　　直接成本与间接成本(direct cost and indirect cost) ag*Hs<gi  
　　可控成本(controllable cost) 0DP%44Cv9  
　　制造费用分配(manufacturing expenses allocation) q=L* 99 S  
　　理论成本与应用成本(theory cost and practice cost) GqF.T#|  
　　辅助生产成本分配(auxiliary production cost allocation) WG!;,~f>o  
　　期间,费用 8aIq#v  
　　成本控制程序(procedure of cost control) ,1.([%z+r  
　　成本记录(cost entry, cost recorder cost agenda) %.Q2r ?j  
　　成本计算分批法(job costing method) JCMEhI6d*  
　　成本计算分步法 ^#6%*(D  
　　直接人工成本差异(direct labor variance) ?5+KHG*)  
　　成本控制方法(cost control method)