[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 <$Q\vCR  
　　股本 Share capital }CZ,WJz=  
　　已归还投资 Investment returned jfF,:(P%W  
　　利润分配-其他转入 Profit appropriation - other transfer in Nw $io8:d  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1) V,>)Ak  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve hkSpG{;7  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 7r?O(0>  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )%%RI_JT  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund J411bIxD+q  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit awuUaE  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends NWPL18*C  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve on(P  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
{;^booq  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6~GaFmW=  
　　期初未分配利润 Retained earnings, beginning of the year pWH
8ex+  
　　资本公积-股本溢价 Capital surplus - share premium )a,-Hc:Vz  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0$l=ME(  
　　资本公积-接受现金捐赠 Capital surplus - cash donation d}tn/Eu?B  
　　资本公积-股权投资准备 Capital surplus - investment reserve I$0`U;Xd  
　　资本公积-拨款转入 Capital surplus - subsidiary Ne*I$T 5  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation <K:?<F  
　　资本公积-其他 Capital surplus - others 1Lwi?~!LI  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @8C^[fDL  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]3hz{zqV^  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [YP8z~  
　　盈余公积-储备基金 Surplus reserve - reserve fund (FZL>  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund m s\:^a  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment XG<J'3  
　　主营业务收入 Sales d+~c$(M)  
　　主营业务成本 Cost of sales uo
FH{.)  
　　主营业务税金及附加 Sales tax 'GQ1;9A57  
　　营业费用 Operating expenses ]+)z}lr8 C  
　　管理费用 General and administrative expenses o1"U'y-9V  
　　财务费用 Financial expenses AC,$(E  
　　投资收益 Investment income ? Ldw\  
　　其他业务收入 Other operating income @;_r`AT7  
　　营业外收入 Non-operating income lJoMJS;S]}  
　　补贴收入 Subsidy income
!.iu_xJ  
　　其他业务支出 Other operating expenses (xK=/()}q  
　　营业外支出 Non-operating expenses ,0 [8/)$M  
　　所得税 Income tax cRz7.9-<  
　　直接人工成本差异(direct labor variance) N J:]jd  
　　直接材料成本差异(direct material variance) oju/%ieh  
　　在产品计价(work-in-process costing) `ea;qWy  
　　联产品成本计算(joint products costing) liFNJd`|o+  
　　生产成本汇总程序(accumulation process of procluction cost) aW %ulZ  
　　制造费用差异(manufacturing expenses variance) NI=t)[\F  
　　实际成本与估计成本(actual cost and estimated cost) &9Pz Bc  
　　工资费用分配(salary costs allocation) _Pa(5-S'KR  
　　成本曲线(cost curve) FB@c +*1  
　　农业生产成本(agriculture production cost) Svn|vH  
　　原始成本和重置成本(original cost and replacement cost) Jjik~[<q:  
　　工程施工成本 $;7?w-.  
　　直接成本与间接成本(direct cost and indirect cost) KJ,{w?p~ )  
　　可控成本(controllable cost) *rp@`W5  
　　制造费用分配(manufacturing expenses allocation) R|{AIa{}  
　　理论成本与应用成本(theory cost and practice cost) nXK"BYe  
　　辅助生产成本分配(auxiliary production cost allocation) !l~tBJr*sB  
　　期间,费用 7~cN  
　　成本控制程序(procedure of cost control) T*\'G6e  
　　成本记录(cost entry, cost recorder cost agenda) ]eb9Fq:N7  
　　成本计算分批法(job costing method) @z$V(}(O^  
　　成本计算分步法 :<gmgI  
　　直接人工成本差异(direct labor variance) bjPI:j*XU  
　　成本控制方法(cost control method)