[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 pY@Y?Jj  
　　股本 Share capital T.REq4<  
　　已归还投资 Investment returned J'b<z.OW  
　　利润分配-其他转入 Profit appropriation - other transfer in w~z[wmOkp  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve =-NiO@5o  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve sIy  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 7tNc=,x}  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund !*aPEf270  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund qFco3  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit fH\X  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends fmfTSN(Q~`  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^Dg<Ki  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends CS 8jA\  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <[Q3rJ  
　　期初未分配利润 Retained earnings, beginning of the year S${Zzt"  
　　资本公积-股本溢价 Capital surplus - share premium \8S~c8Z~  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve f$.?$  
　　资本公积-接受现金捐赠 Capital surplus - cash donation +x=)/;:  
　　资本公积-股权投资准备 Capital surplus - investment reserve ~gE:-  
　　资本公积-拨款转入 Capital surplus - subsidiary L[g0&b%%-  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation lhH`dG D
 
　　资本公积-其他 Capital surplus - others ST5V!jz  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve VA]e  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve eg/<[ A:  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve  7I =C+  
　　盈余公积-储备基金 Surplus reserve - reserve fund R\mR
$\cS  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund |l0Ea  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment /J3ZL[o?Q  
　　主营业务收入 Sales fpWg R4__  
　　主营业务成本 Cost of sales 2o3EHZ+]cm  
　　主营业务税金及附加 Sales tax )w h% |  
　　营业费用 Operating expenses Z(u5$<up  
　　管理费用 General and administrative expenses 7a4o1;l  
　　财务费用 Financial expenses WOLuw%
  
　　投资收益 Investment income ^03j8Pc-c  
　　其他业务收入 Other operating income {2&m`Dbm  
　　营业外收入 Non-operating income 6"/WZmOp  
　　补贴收入 Subsidy income /PzcvN  
　　其他业务支出 Other operating expenses K+Y^>N4m  
　　营业外支出 Non-operating expenses WIr2{+#  
　　所得税 Income tax q%(EY M5Y  
　　直接人工成本差异(direct labor variance) C NsNZJ  
　　直接材料成本差异(direct material variance)
2)X4y"l  
　　在产品计价(work-in-process costing) rit BU:6  
　　联产品成本计算(joint products costing)  YZc>dE  
　　生产成本汇总程序(accumulation process of procluction cost) 6e,xDr  
　　制造费用差异(manufacturing expenses variance) Rk6deI]  
　　实际成本与估计成本(actual cost and estimated cost) ,Lpixnm]  
　　工资费用分配(salary costs allocation) N8to
x Ru  
　　成本曲线(cost curve) "_|oWn  
　　农业生产成本(agriculture production cost) z~*g~RKS!  
　　原始成本和重置成本(original cost and replacement cost) /E;y,o75  
　　工程施工成本 #[{3} %b  
　　直接成本与间接成本(direct cost and indirect cost) = ?D(g  
　　可控成本(controllable cost) Fd]\txOXj  
　　制造费用分配(manufacturing expenses allocation) Z@a9mFI?  
　　理论成本与应用成本(theory cost and practice cost) O7d$YB_'  
　　辅助生产成本分配(auxiliary production cost allocation) ,`D ~py,  
　　期间,费用 fKH7xu!V4+  
　　成本控制程序(procedure of cost control) Byl^?5  
　　成本记录(cost entry, cost recorder cost agenda) 6W[}$#w  
　　成本计算分批法(job costing method) Sr?#wev]rn  
　　成本计算分步法 te
|?)j  
　　直接人工成本差异(direct labor variance) S$TmZk=  
　　成本控制方法(cost control method)