[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 R~*Y@_oD  
　　股本 Share capital *gz{:}NX  
　　已归还投资 Investment returned 3R#<9 O  
　　利润分配-其他转入 Profit appropriation - other transfer in !P Gow  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve G^m
k<pH  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,.`^Wx6F  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Y0B*.H Ae  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund e3>Re![_.  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund h.=B!wKK  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 3n:<oOV  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends G0s:Dum  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /#G"'U/  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends oZCi_g 5i  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 9_>4~!x`  
　　期初未分配利润 Retained earnings, beginning of the year Y(SI`Xo[  
　　资本公积-股本溢价 Capital surplus - share premium x>8f#B\Mr  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,Vs:Lle  
　　资本公积-接受现金捐赠 Capital surplus - cash donation )vU{JY;  
　　资本公积-股权投资准备 Capital surplus - investment reserve 6vaxp|D  
　　资本公积-拨款转入 Capital surplus - subsidiary W=EO=}l#  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8&C (0H]1  
　　资本公积-其他 Capital surplus - others @$+[IiP  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve J#x91Jh  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ~$\j$/A8/  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve rFy9K4D  
　　盈余公积-储备基金 Surplus reserve - reserve fund J/<`#XZB   
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund  iz^wBQ  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment fd,~Yj$R?  
　　主营业务收入 Sales 3N*Shzusbt  
　　主营业务成本 Cost of sales "tj#P  
　　主营业务税金及附加 Sales tax |%V.Lae  
　　营业费用 Operating expenses }\0"gM  
　　管理费用 General and administrative expenses PRz oLzr  
　　财务费用 Financial expenses b<( W}$x  
　　投资收益 Investment income /MU<)[*Ro  
　　其他业务收入 Other operating income F>b6fUtR  
　　营业外收入 Non-operating income '9/kDkt!  
　　补贴收入 Subsidy income twu6z5<!-=  
　　其他业务支出 Other operating expenses Gj^bz'2  
　　营业外支出 Non-operating expenses 0 j.Sb2  
　　所得税 Income tax 1I+5  
　　直接人工成本差异(direct labor variance) ibuI/VDF  
　　直接材料成本差异(direct material variance) B)Q'a3d#  
　　在产品计价(work-in-process costing) rka:.#!  
　　联产品成本计算(joint products costing) aBI ]' D;  
　　生产成本汇总程序(accumulation process of procluction cost) #`fT%'T!  
　　制造费用差异(manufacturing expenses variance) LuqaGy}>-  
　　实际成本与估计成本(actual cost and estimated cost) y^A$bTQq  
　　工资费用分配(salary costs allocation) IcoL/7k3  
　　成本曲线(cost curve) d$TW](Bby  
　　农业生产成本(agriculture production cost) \O:xw-eG   
　　原始成本和重置成本(original cost and replacement cost) "QF083$  
　　工程施工成本 }6bLukv  
　　直接成本与间接成本(direct cost and indirect cost) CbHNb~  
　　可控成本(controllable cost) \Cs<'
(=  
　　制造费用分配(manufacturing expenses allocation) 5VTbW   
　　理论成本与应用成本(theory cost and practice cost) ~ 9;GD4  
　　辅助生产成本分配(auxiliary production cost allocation) %pp+V1FH  
　　期间,费用 =z3jFaZ  
　　成本控制程序(procedure of cost control)
F
q9[:  
　　成本记录(cost entry, cost recorder cost agenda) E&+^H on  
　　成本计算分批法(job costing method) JB(;[#'~  
　　成本计算分步法 'JMa2/7CG  
　　直接人工成本差异(direct labor variance) dc>y7$2  
　　成本控制方法(cost control method)