[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  ' ];|  
　　股本 Share capital vz {Z tE"  
　　已归还投资 Investment returned -p b>=@Yq  
　　利润分配-其他转入 Profit appropriation - other transfer in 
x(r>iy  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [PRQa[_  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Y/|wOm;|
 
　　利润分配-提取储备基金 Profit appropriation - reserve fund d :(&q  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund |3ob1/)p0  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund vh29mzum  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit y9/x:n&]  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends AEUXdMo  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Ms * `w5n  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 9/LnO'&-  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares J%|n^^ /un  
　　期初未分配利润 Retained earnings, beginning of the year
f`^\v  
　　资本公积-股本溢价 Capital surplus - share premium  ,m"0Bu2  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -c_}^j  
　　资本公积-接受现金捐赠 Capital surplus - cash donation &@dMIJK"(  
　　资本公积-股权投资准备 Capital surplus - investment reserve v
v 7T/C  
　　资本公积-拨款转入 Capital surplus - subsidiary G; onJ>  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation J.t tJOP  
　　资本公积-其他 Capital surplus - others U/p|X)  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve f&ZFG>)6  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
:4HZ>!i  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve N51g<K  
　　盈余公积-储备基金 Surplus reserve - reserve fund L5wrc4  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 4/_@F>I_  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment @_:Jm tH<  
　　主营业务收入 Sales bOvMXj/HV=  
　　主营业务成本 Cost of sales ` D9sEt_/  
　　主营业务税金及附加 Sales tax ,o?yS>L_r  
　　营业费用 Operating expenses j$%uip{  
　　管理费用 General and administrative expenses 8D)I~ 0\  
　　财务费用 Financial expenses j1Ng [  
　　投资收益 Investment income Hea76P5$P+  
　　其他业务收入 Other operating income X{-@3tG<r  
　　营业外收入 Non-operating income \os iY^  
　　补贴收入 Subsidy income 4fuKpLA  
　　其他业务支出 Other operating expenses _--kK+rU  
　　营业外支出 Non-operating expenses AJ%
x"  
　　所得税 Income tax >U%:Nfo3  
　　直接人工成本差异(direct labor variance) $VgazUH% =  
　　直接材料成本差异(direct material variance) >sfH[b  
　　在产品计价(work-in-process costing) 6`V2-zv$  
　　联产品成本计算(joint products costing) a,EApUWw  
　　生产成本汇总程序(accumulation process of procluction cost) ` 6'dhB  
　　制造费用差异(manufacturing expenses variance) i!tF{'*%#  
　　实际成本与估计成本(actual cost and estimated cost) OS.oknzZZ  
　　工资费用分配(salary costs allocation) 8Ev,9  
　　成本曲线(cost curve) 8`$lsD  
　　农业生产成本(agriculture production cost) `3QAXDWE  
　　原始成本和重置成本(original cost and replacement cost)
Da@H^  
　　工程施工成本 5VLJ:I?0O  
　　直接成本与间接成本(direct cost and indirect cost) KcW]"K>p!  
　　可控成本(controllable cost) <*4'H  
　　制造费用分配(manufacturing expenses allocation) h U]Gv)B  
　　理论成本与应用成本(theory cost and practice cost) %XUV[L}  
　　辅助生产成本分配(auxiliary production cost allocation) /&T"w,D  
　　期间,费用 \/ 9s<  
　　成本控制程序(procedure of cost control) v})-:  
　　成本记录(cost entry, cost recorder cost agenda) #&oL iz=hZ  
　　成本计算分批法(job costing method) /4Q^L>a  
　　成本计算分步法 R, J(]ew  
　　直接人工成本差异(direct labor variance) ~"t33U6  
　　成本控制方法(cost control method)