[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 |)S*RQb\  
　　股本 Share capital 85lcd4&~  
　　已归还投资 Investment returned $e:bDZ(hjj  
　　利润分配-其他转入 Profit appropriation - other transfer in B+MnT{  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 
Z>pZ|  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Ey%KbvNv  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Hyi'z
1  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund w-3Lw<  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund k; >Vh'=X  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit CZf38$6X  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends e  m  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~_ u3_d.  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends LCW}1H:Q  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares G&08Qb ,N  
　　期初未分配利润 Retained earnings, beginning of the year vU$n*M1`$  
　　资本公积-股本溢价 Capital surplus - share premium =MT'e,T  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -q \Rbb5M  
　　资本公积-接受现金捐赠 Capital surplus - cash donation je%D&ci$  
　　资本公积-股权投资准备 Capital surplus - investment reserve 'mZQ}U=<  
　　资本公积-拨款转入 Capital surplus - subsidiary y
9.?5#aL  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation =_CH$F!U  
　　资本公积-其他 Capital surplus - others <h~=d("j  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3,n"d-  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve sKk+^.K}|  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^PUB~P/  
　　盈余公积-储备基金 Surplus reserve - reserve fund GJF &id  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ]r 'D  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment yCN?kH G  
　　主营业务收入 Sales 'V&Tlw|  
　　主营业务成本 Cost of sales Qe-PW9C  
　　主营业务税金及附加 Sales tax |a%Wd  
　　营业费用 Operating expenses [LO=k|&R  
　　管理费用 General and administrative expenses XlnSh<e  
　　财务费用 Financial expenses }Rw6+;  
　　投资收益 Investment income v0?SN>fZ  
　　其他业务收入 Other operating income #\_8y`{x  
　　营业外收入 Non-operating income P](
8Qrl  
　　补贴收入 Subsidy income JKy~'>Q  
　　其他业务支出 Other operating expenses xsiJI1/68  
　　营业外支出 Non-operating expenses }9
&dY!h +  
　　所得税 Income tax x2'pl (^  
　　直接人工成本差异(direct labor variance) LR';c R;  
　　直接材料成本差异(direct material variance) .h\Py[h<^  
　　在产品计价(work-in-process costing) _EJPI  
　　联产品成本计算(joint products costing) M8/:PmR<  
　　生产成本汇总程序(accumulation process of procluction cost) Dt{WRe\#
 
　　制造费用差异(manufacturing expenses variance) g@T}h[  
　　实际成本与估计成本(actual cost and estimated cost) uP(t+}dQ+3  
　　工资费用分配(salary costs allocation) i<):%[Q)>  
　　成本曲线(cost curve) Io[NN aF|  
　　农业生产成本(agriculture production cost) #sxv?r  
　　原始成本和重置成本(original cost and replacement cost) dMCoN8W  
　　工程施工成本 DEbMb6)U  
　　直接成本与间接成本(direct cost and indirect cost) K/j u=>  
　　可控成本(controllable cost) ~Z!YB,)bp  
　　制造费用分配(manufacturing expenses allocation) 57=d;Yg e  
　　理论成本与应用成本(theory cost and practice cost) C!ch !E#  
　　辅助生产成本分配(auxiliary production cost allocation) pb)kN%  
　　期间,费用 !0vLSF=  
　　成本控制程序(procedure of cost control) bE{

YK  
　　成本记录(cost entry, cost recorder cost agenda) QZIzddwp  
　　成本计算分批法(job costing method) #<Lv&-U<KT  
　　成本计算分步法 *")*w> R  
　　直接人工成本差异(direct labor variance) Js vdC]+  
　　成本控制方法(cost control method)