[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 iP^[xB~v  
　　股本 Share capital 6l"4F6  
　　已归还投资 Investment returned (r<F@)J  
　　利润分配-其他转入 Profit appropriation - other transfer in Ym-mfWo^#  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve S =sL:FC  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve `Y '-2Fv  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 5VN~?#K  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )4YtdA V  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund K_X(j$2Xc  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit W,t`DMC  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends vL;=qkTCQ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 3[kl` *`  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends dr"@2=Z  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares OtT*)8*c  
　　期初未分配利润 Retained earnings, beginning of the year s"wz !{G4  
　　资本公积-股本溢价 Capital surplus - share premium *unJd"<*&@  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve R~dWblv  
　　资本公积-接受现金捐赠 Capital surplus - cash donation RHt~:D3*  
　　资本公积-股权投资准备 Capital surplus - investment reserve y<yU5  
　　资本公积-拨款转入 Capital surplus - subsidiary > 3l3  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation @]],H0  
　　资本公积-其他 Capital surplus - others )d=&X|S>  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Ei@
al>.\  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve eoiC.$~\  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve o|VM{5  
　　盈余公积-储备基金 Surplus reserve - reserve fund  n4AQ  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund B@vup {Kg  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment uKT\\1Jrq  
　　主营业务收入 Sales 0gKSjTq
o  
　　主营业务成本 Cost of sales O;#0Yg  
　　主营业务税金及附加 Sales tax A6Wtzt2i  
　　营业费用 Operating expenses Wb{8WPS  
　　管理费用 General and administrative expenses KZ/2W9r_,  
　　财务费用 Financial expenses [lj^lN8  
　　投资收益 Investment income Hn?v/3  
　　其他业务收入 Other operating income niCq`!  
　　营业外收入 Non-operating income ).r04)/  
　　补贴收入 Subsidy income dM5N1$1,  
　　其他业务支出 Other operating expenses w 1O)  
　　营业外支出 Non-operating expenses qd [Z\B  
　　所得税 Income tax tlm
fDQD  
　　直接人工成本差异(direct labor variance) 3.04Toq!  
　　直接材料成本差异(direct material variance) )-LSn  
　　在产品计价(work-in-process costing)  Y}Nd2  
　　联产品成本计算(joint products costing) iM{aRFL  
　　生产成本汇总程序(accumulation process of procluction cost) Zu^J X/um  
　　制造费用差异(manufacturing expenses variance) ]. ^e[v6  
　　实际成本与估计成本(actual cost and estimated cost) x#tP)5n?s*  
　　工资费用分配(salary costs allocation) @p7*JLO  
　　成本曲线(cost curve) !~f!O"n)3r  
　　农业生产成本(agriculture production cost) mk?F+gh  
　　原始成本和重置成本(original cost and replacement cost) 8.D9OpU  
　　工程施工成本 sHMZ'9b  
　　直接成本与间接成本(direct cost and indirect cost) -;[,`g(f  
　　可控成本(controllable cost) K1fnHpK  
　　制造费用分配(manufacturing expenses allocation) =q*j". <  
　　理论成本与应用成本(theory cost and practice cost) iD!]I$  
　　辅助生产成本分配(auxiliary production cost allocation) =MMSmu5!  
　　期间,费用 d-$/C| J  
　　成本控制程序(procedure of cost control) 0$q)uip  
　　成本记录(cost entry, cost recorder cost agenda) ;jT@eBJ  
　　成本计算分批法(job costing method) z_ia3k<  
　　成本计算分步法 !bIhw}^C*  
　　直接人工成本差异(direct labor variance) 8>V)SAI'  
　　成本控制方法(cost control method)