[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 dgE|*1/0  
　　股本 Share capital 8Z:NT_Ss  
　　已归还投资 Investment returned . [+ObF9=  
　　利润分配-其他转入 Profit appropriation - other transfer in oHB51< }  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~HI|t2C  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "T?%4^:g  
　　利润分配-提取储备基金 Profit appropriation - reserve fund (A\qZtnyl  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _;W}_p}q{  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /cexd_l|f  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit G+ Y`65  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 'C jcOI s  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve tn+i5Eso  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Fl]$ql   
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares z<ptrH  
　　期初未分配利润 Retained earnings, beginning of the year
[zn `vT  
　　资本公积-股本溢价 Capital surplus - share premium 
^4
x(a&  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve oOBN  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 8#2PJHl;  
　　资本公积-股权投资准备 Capital surplus - investment reserve XUfj 0  
　　资本公积-拨款转入 Capital surplus - subsidiary i>_V?OT#5  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation fOm=#:O  
　　资本公积-其他 Capital surplus - others ko@I]
gi2  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve F=Z|Ji#  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve @G^]kDFM{  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ae{%* \J  
　　盈余公积-储备基金 Surplus reserve - reserve fund \;I%>yOIu  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund #JYv1F  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;gTdiwfgZ=  
　　主营业务收入 Sales ^;$a_eR  
　　主营业务成本 Cost of sales .T L0cfTo  
　　主营业务税金及附加 Sales tax ]}i_NqW)  
　　营业费用 Operating expenses aRdk^|}  
　　管理费用 General and administrative expenses {jcrTjmxe  
　　财务费用 Financial expenses UMpC2)5  
　　投资收益 Investment income D@!`b6
  
　　其他业务收入 Other operating income -wvrc3F  
　　营业外收入 Non-operating income PZKKbg2S  
　　补贴收入 Subsidy income c>:}~.~T  
　　其他业务支出 Other operating expenses 0qnToV;  
　　营业外支出 Non-operating expenses zK(9k0+s  
　　所得税 Income tax }=?kf3k  
　　直接人工成本差异(direct labor variance) Dh BUMDoB  
　　直接材料成本差异(direct material variance) fBR,Oneo  
　　在产品计价(work-in-process costing) h<4WY#Y  
　　联产品成本计算(joint products costing) L10Vq}W"  
　　生产成本汇总程序(accumulation process of procluction cost) R#`hT  
　　制造费用差异(manufacturing expenses variance) *^ \xH,.  
　　实际成本与估计成本(actual cost and estimated cost) dMCV !$  
　　工资费用分配(salary costs allocation) m!er"0  
　　成本曲线(cost curve) %L=roqz  
　　农业生产成本(agriculture production cost) Z+' 7c|a  
　　原始成本和重置成本(original cost and replacement cost) R,x\VX!|  
　　工程施工成本 U2$e?1y  
　　直接成本与间接成本(direct cost and indirect cost) $T8Ni!#/C  
　　可控成本(controllable cost) I5wf|wB-  
　　制造费用分配(manufacturing expenses allocation) A 7'dD$9  
　　理论成本与应用成本(theory cost and practice cost) ah>;wW!6/  
　　辅助生产成本分配(auxiliary production cost allocation) zC(DigN  
　　期间,费用 5O#CdN-S  
　　成本控制程序(procedure of cost control) xqmP/1=NO
 
　　成本记录(cost entry, cost recorder cost agenda) `E8m>q Ss  
　　成本计算分批法(job costing method) \vT0\1:|i  
　　成本计算分步法 LUna stA^  
　　直接人工成本差异(direct labor variance)  6c^2Nl8e  
　　成本控制方法(cost control method)