[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 3^ClAE"8  
　　股本 Share capital DD Z@$L!  
　　已归还投资 Investment returned cl1T8vFM  
　　利润分配-其他转入 Profit appropriation - other transfer in J4'eI[73  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve h(4v8ae  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve GY*p?k<i  
　　利润分配-提取储备基金 Profit appropriation - reserve fund @iiT
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　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _aphkeqd  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~Ei<Z`3}7"  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit +3gp%`c4  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^q&x7Kv%  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Y2Tt Y;  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :0/7,i  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares qK+5NF|  
　　期初未分配利润 Retained earnings, beginning of the year
}ZI
7J  
　　资本公积-股本溢价 Capital surplus - share premium R_KH"`q  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve LeQjvW9y  
　　资本公积-接受现金捐赠 Capital surplus - cash donation x;S @bY  
　　资本公积-股权投资准备 Capital surplus - investment reserve U:`Kss`  
　　资本公积-拨款转入 Capital surplus - subsidiary n< ,BmVQ  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation SM'|+ d  
　　资本公积-其他 Capital surplus - others  G *m0\  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .}t e
>]A*  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve e.>P8C<&  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve GyIV Hby  
　　盈余公积-储备基金 Surplus reserve - reserve fund gR**@t=;j  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund F [M,]?   
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment |pK!S  
　　主营业务收入 Sales 1oS/`)  
　　主营业务成本 Cost of sales #WuBL_nZ~  
　　主营业务税金及附加 Sales tax !if   
　　营业费用 Operating expenses /z!%d%"  
　　管理费用 General and administrative expenses Dv"9qk  
　　财务费用 Financial expenses sK{e*[I>W  
　　投资收益 Investment income dM5-;  
　　其他业务收入 Other operating income 8}[).d160  
　　营业外收入 Non-operating income s%S  
　　补贴收入 Subsidy income Y73C5.dNcE  
　　其他业务支出 Other operating expenses [GR;?R5  
　　营业外支出 Non-operating expenses eRYK3W  
　　所得税 Income tax ;jXgAAz7  
　　直接人工成本差异(direct labor variance) 97]E1j]  
　　直接材料成本差异(direct material variance) .8R@2c`}Cs  
　　在产品计价(work-in-process costing) "[k3kAm  
　　联产品成本计算(joint products costing) p?!/+  
　　生产成本汇总程序(accumulation process of procluction cost) 1^}+=~  
　　制造费用差异(manufacturing expenses variance) UZMd~|  
　　实际成本与估计成本(actual cost and estimated cost) S!UaH>Rh  
　　工资费用分配(salary costs allocation) H)?z #x  
　　成本曲线(cost curve) Wri<h:1  
　　农业生产成本(agriculture production cost) )UR7i8]!0  
　　原始成本和重置成本(original cost and replacement cost) QY/w  
　　工程施工成本 UpG~[u)%@  
　　直接成本与间接成本(direct cost and indirect cost) ?}0,o.  
　　可控成本(controllable cost) KwS@D9bok  
　　制造费用分配(manufacturing expenses allocation) +R&gqja  
　　理论成本与应用成本(theory cost and practice cost) s#11FfF`  
　　辅助生产成本分配(auxiliary production cost allocation) ]`K2N  
　　期间,费用 'NmRR]Q9  
　　成本控制程序(procedure of cost control) 6'/ #+,d'  
　　成本记录(cost entry, cost recorder cost agenda) qna8|3
eP  
　　成本计算分批法(job costing method) l-Z4Mq6*L  
　　成本计算分步法 %Zi} MPx  
　　直接人工成本差异(direct labor variance) }OUtsh]y  
　　成本控制方法(cost control method)