[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 gnN> Rl 5_  
　　股本 Share capital [7.Num_L  
　　已归还投资 Investment returned ASi2;Q_{_  
　　利润分配-其他转入 Profit appropriation - other transfer in moFrNcso  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve b~fl,(sZp  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve }Jh.+k|_  
　　利润分配-提取储备基金 Profit appropriation - reserve fund l,Q`;v5|  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]p+KN>1e  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund K3:z5j.X  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit .&b^6$dC  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends YkFLNCg4}  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [K
#$
W  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends wE1GyN  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares g5 *E\T%8  
　　期初未分配利润 Retained earnings, beginning of the year
m$[: J  
　　资本公积-股本溢价 Capital surplus - share premium /xgC`]-  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve RvA "ug.*  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ("=q-6$G  
　　资本公积-股权投资准备 Capital surplus - investment reserve W!ug^2"  
　　资本公积-拨款转入 Capital surplus - subsidiary j^#\k m B  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation h
/C{  
　　资本公积-其他 Capital surplus - others [MA P a  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Iw[zN[oz  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve  Hvz;[!  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <k1muSe  
　　盈余公积-储备基金 Surplus reserve - reserve fund bhRa?wuoY  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund {@ Lun6\  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Jityb}Z"  
　　主营业务收入 Sales ,.{M1D6'R`  
　　主营业务成本 Cost of sales h-(NWxK+  
　　主营业务税金及附加 Sales tax ]GR
VU  
　　营业费用 Operating expenses n>JJ Xw,,  
　　管理费用 General and administrative expenses 4 w*m]D{  
　　财务费用 Financial expenses S`[(y?OF?  
　　投资收益 Investment income ]{i0?c  
　　其他业务收入 Other operating income 0K"+u9D^  
　　营业外收入 Non-operating income [ %LGiCU]  
　　补贴收入 Subsidy income F',1R"/}  
　　其他业务支出 Other operating expenses cyd_xB5K  
　　营业外支出 Non-operating expenses 'Sd+CXS  
　　所得税 Income tax D3g5#.$,}>  
　　直接人工成本差异(direct labor variance) 7C2Xy>d~  
　　直接材料成本差异(direct material variance) # ('R`
~  
　　在产品计价(work-in-process costing) '$yy  
　　联产品成本计算(joint products costing) }@$CS5w  
　　生产成本汇总程序(accumulation process of procluction cost) -|#/KKF  
　　制造费用差异(manufacturing expenses variance) \s8h.xjU  
　　实际成本与估计成本(actual cost and estimated cost) kQ\l7xd  
　　工资费用分配(salary costs allocation) ZiKO|U@/  
　　成本曲线(cost curve) hUi5~;Q5Fi  
　　农业生产成本(agriculture production cost) +{6:]  
　　原始成本和重置成本(original cost and replacement cost) cc=_KYZ1k  
　　工程施工成本 'Eia=@  
　　直接成本与间接成本(direct cost and indirect cost) ffB<qf)?G  
　　可控成本(controllable cost) yp]v Dm  
　　制造费用分配(manufacturing expenses allocation) b't6ek kN  
　　理论成本与应用成本(theory cost and practice cost) D)L~vA/8b  
　　辅助生产成本分配(auxiliary production cost allocation) kN<;*jHV  
　　期间,费用 Tl_o+jj  
　　成本控制程序(procedure of cost control) uUBUUr  
　　成本记录(cost entry, cost recorder cost agenda) o|84yT!~  
　　成本计算分批法(job costing method) yIpgZ0:h  
　　成本计算分步法 5't
9/8i  
　　直接人工成本差异(direct labor variance) 9nO&d(r g  
　　成本控制方法(cost control method)