[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 8Y;2.Z`Rz  
　　股本 Share capital <4N E)!#  
　　已归还投资 Investment returned n%6=w9.%c  
　　利润分配-其他转入 Profit appropriation - other transfer in (i-L:  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
wYh]3  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3(1UIu  
　　利润分配-提取储备基金 Profit appropriation - reserve fund LWV^'B_X-  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund T;3B_lu]  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund e?;  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit T^Hq 5Oy  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends >n%ckL|rG  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve )a$sx}  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends +xNq8yS  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares l;h5Y<A%?  
　　期初未分配利润 Retained earnings, beginning of the year 1(jx.W3  
　　资本公积-股本溢价 Capital surplus - share premium `- 5gsJ  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve >skl -f  
　　资本公积-接受现金捐赠 Capital surplus - cash donation *\^(-p~M  
　　资本公积-股权投资准备 Capital surplus - investment reserve v Sk1/  
　　资本公积-拨款转入 Capital surplus - subsidiary .xtam 8@  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?Xqkf>  
　　资本公积-其他 Capital surplus - others xC2y/?  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve y~wN:  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve N'?#g`*KW  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve c\rP"y|S};  
　　盈余公积-储备基金 Surplus reserve - reserve fund 9dp1NjOtAc  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund la`f@~Bbr1  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment r`PD}6\  
　　主营业务收入 Sales +KIFLuL  
　　主营业务成本 Cost of sales E-#C#B  
　　主营业务税金及附加 Sales tax >FL%H=]  
　　营业费用 Operating expenses :PBW=W  
　　管理费用 General and administrative expenses 2=X.$&a  
　　财务费用 Financial expenses 8>(/:u_x  
　　投资收益 Investment income KnUVR!H|  
　　其他业务收入 Other operating income COA>y?  
　　营业外收入 Non-operating income |43Oc:Ah+  
　　补贴收入 Subsidy income PsN_c[+  
　　其他业务支出 Other operating expenses qrcir- +  
　　营业外支出 Non-operating expenses l@>@2CB  
　　所得税 Income tax aQ0pYk~(  
　　直接人工成本差异(direct labor variance) `=2p 6<#z  
　　直接材料成本差异(direct material variance) 3/ 8<dc  
　　在产品计价(work-in-process costing) 'v5q/l  
　　联产品成本计算(joint products costing) y ER  
　　生产成本汇总程序(accumulation process of procluction cost) |q Pu*vR  
　　制造费用差异(manufacturing expenses variance) BxB B](  
　　实际成本与估计成本(actual cost and estimated cost) F:LrQu  
　　工资费用分配(salary costs allocation) rg
I Z  
　　成本曲线(cost curve) fRp(&%8E  
　　农业生产成本(agriculture production cost) 9yj'->dL  
　　原始成本和重置成本(original cost and replacement cost) C9eisUM  
　　工程施工成本 }w{E<C(M  
　　直接成本与间接成本(direct cost and indirect cost) WLCr~r^  
　　可控成本(controllable cost) iK8jX?  
　　制造费用分配(manufacturing expenses allocation) yn.[-  
　　理论成本与应用成本(theory cost and practice cost) 2fP;>0?  
　　辅助生产成本分配(auxiliary production cost allocation) 1tlqw  
　　期间,费用 @GF3g=  
　　成本控制程序(procedure of cost control) Ka$lNL3<j  
　　成本记录(cost entry, cost recorder cost agenda) @I?:
x4  
　　成本计算分批法(job costing method) n_*.i1\'w  
　　成本计算分步法 Uv!VzkPfo  
　　直接人工成本差异(direct labor variance) }l_8~/9  
　　成本控制方法(cost control method)