[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 I)#8}[vK  
　　股本 Share capital 'hWA&Xx+  
　　已归还投资 Investment returned ,]ySBAO  
　　利润分配-其他转入 Profit appropriation - other transfer in 8EkzSe  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \tvL<U"'  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6/3E!8  
　　利润分配-提取储备基金 Profit appropriation - reserve fund raOu
D3  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund k4<28  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund dZIbajs'  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit \z2y?"\?  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends .czUJyFms}  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve XM+.Hel  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends fsK=]~<g  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Hmm0H6&u  
　　期初未分配利润 Retained earnings, beginning of the year Kyk{:UnI  
　　资本公积-股本溢价 Capital surplus - share premium 6^J[SQ6P  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,J+L_S+B~  
　　资本公积-接受现金捐赠 Capital surplus - cash donation p),*4@2<  
　　资本公积-股权投资准备 Capital surplus - investment reserve p*g)-/mA  
　　资本公积-拨款转入 Capital surplus - subsidiary 
e0TxJ*  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation !pRu?5  
　　资本公积-其他 Capital surplus - others fnr8{sr.2Z  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ZZ
{c  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /kyO,g$9  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7neJV  
　　盈余公积-储备基金 Surplus reserve - reserve fund t\QLj&h}E  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund V&ETt.91Ft  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment {E(2.'d  
　　主营业务收入 Sales <)LR  
　　主营业务成本 Cost of sales 1E||ft-1i*  
　　主营业务税金及附加 Sales tax XNx$^I=  
　　营业费用 Operating expenses Kv1~,j6  
　　管理费用 General and administrative expenses Opf)TAl{  
　　财务费用 Financial expenses SXl~lYUL  
　　投资收益 Investment income 8Uh|V&  
　　其他业务收入 Other operating income RFS}!_t+|  
　　营业外收入 Non-operating income hR0a
5  
　　补贴收入 Subsidy income #mUQ@X@K  
　　其他业务支出 Other operating expenses b"#S92R+  
　　营业外支出 Non-operating expenses 2brY\c
F  
　　所得税 Income tax k kD#Bb  
　　直接人工成本差异(direct labor variance) *)B \M>  
　　直接材料成本差异(direct material variance) ]D5Maid+  
　　在产品计价(work-in-process costing) =$bF[3D  
　　联产品成本计算(joint products costing)
aynaV  
　　生产成本汇总程序(accumulation process of procluction cost) V D7^wd9  
　　制造费用差异(manufacturing expenses variance) "8ZV%%elp  
　　实际成本与估计成本(actual cost and estimated cost) uSI@Cjp  
　　工资费用分配(salary costs allocation) ,0AS&xs$  
　　成本曲线(cost curve) ami>Pp  
　　农业生产成本(agriculture production cost) s}Go")p<:  
　　原始成本和重置成本(original cost and replacement cost) D9P,[: "  
　　工程施工成本 ,KM%/;1Dm  
　　直接成本与间接成本(direct cost and indirect cost) mT@Gf>}/A  
　　可控成本(controllable cost) ):tv V  
　　制造费用分配(manufacturing expenses allocation) L.;x=w  
　　理论成本与应用成本(theory cost and practice cost) `$JZJ!,A  
　　辅助生产成本分配(auxiliary production cost allocation) z<!A;.iD  
　　期间,费用 $$0< &  
　　成本控制程序(procedure of cost control) GwDOxH'  
　　成本记录(cost entry, cost recorder cost agenda) c-NUD$  
　　成本计算分批法(job costing method) [R8BcO(  
　　成本计算分步法 uMGy-c  
　　直接人工成本差异(direct labor variance) Nlm}'Xt  
　　成本控制方法(cost control method)