[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 +J A\by  
　　股本 Share capital <9$Pl%:  
　　已归还投资 Investment returned Gtv
bm  
　　利润分配-其他转入 Profit appropriation - other transfer in dg+"G|nr  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve UQ)^`Zj  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Ia{t/IX\[  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Pe11azJ  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 889^P`Q5  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Go]y{9+(7  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ?01ru5ys/o  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends C&EA@U5X^  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 1NrNTBI@  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends u,`V%J?vW  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares o##!S
6:A  
　　期初未分配利润 Retained earnings, beginning of the year !SLfAFcS  
　　资本公积-股本溢价 Capital surplus - share premium P .^*K:5@  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve FysIN~  
　　资本公积-接受现金捐赠 Capital surplus - cash donation `bLJwJ7  
　　资本公积-股权投资准备 Capital surplus - investment reserve 4T){z^"   
　　资本公积-拨款转入 Capital surplus - subsidiary CSNz8 y  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation -xyY6bxL  
　　资本公积-其他 Capital surplus - others |gT8QP  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve (~"#=fs.L  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve H>-{.E
1bG  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1@~ 1vsJ  
　　盈余公积-储备基金 Surplus reserve - reserve fund jPc,+?  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund z\WyL;  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment $g,v]MW  
　　主营业务收入 Sales G6\`Iy68/v  
　　主营业务成本 Cost of sales 8@F gvWC  
　　主营业务税金及附加 Sales tax A9GSeW<  
　　营业费用 Operating expenses yRp&pUtb  
　　管理费用 General and administrative expenses xxC2 h
3  
　　财务费用 Financial expenses \
34:]NM  
　　投资收益 Investment income sv6 m)pwh  
　　其他业务收入 Other operating income cCG!X%9  
　　营业外收入 Non-operating income %T}*DC$&S  
　　补贴收入 Subsidy income v++&%  
　　其他业务支出 Other operating expenses ,OMdLXr  
　　营业外支出 Non-operating expenses sWVapup?  
　　所得税 Income tax
V'K:52  
　　直接人工成本差异(direct labor variance) S++jwP  
　　直接材料成本差异(direct material variance) *c(YlfeZ#  
　　在产品计价(work-in-process costing) <Iil*
\SC  
　　联产品成本计算(joint products costing) F84<=' K  
　　生产成本汇总程序(accumulation process of procluction cost) .kfx\,lgm  
　　制造费用差异(manufacturing expenses variance) (L W2S;-  
　　实际成本与估计成本(actual cost and estimated cost) 60xL.Z   
　　工资费用分配(salary costs allocation) -^< t%{d  
　　成本曲线(cost curve) JL7;l0#  
　　农业生产成本(agriculture production cost) {=MRJg!U  
　　原始成本和重置成本(original cost and replacement cost) fBBtS S  
　　工程施工成本 mPo.Z"uy7  
　　直接成本与间接成本(direct cost and indirect cost) @J'tPW<$  
　　可控成本(controllable cost) J(9{P/  
　　制造费用分配(manufacturing expenses allocation) 1%";|  
　　理论成本与应用成本(theory cost and practice cost) wZ_"@j<  
　　辅助生产成本分配(auxiliary production cost allocation) 5>VX]nE3!  
　　期间,费用
Q&w"!N  
　　成本控制程序(procedure of cost control) BxaGBK<k  
　　成本记录(cost entry, cost recorder cost agenda) @=BApuer+  
　　成本计算分批法(job costing method) 1So`]N4  
　　成本计算分步法
{f;DhB-jj  
　　直接人工成本差异(direct labor variance) x-b}S1@  
　　成本控制方法(cost control method)