[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 jP{W|9@(  
　　股本 Share capital hv6w=? 7  
　　已归还投资 Investment returned &ND8^lR=Y;  
　　利润分配-其他转入 Profit appropriation - other transfer in E&RiEhuv  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;)SWUXa;{  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve pYtvenBy  
　　利润分配-提取储备基金 Profit appropriation - reserve fund /IkSgKJiz\  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund PXH"%vVF  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund J [?7`6\M  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit .;:jGe(  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends *1>zE>
nlP  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?eU=xO  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _F"o0K!u  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 1Ar6hA  
　　期初未分配利润 Retained earnings, beginning of the year ,)CRozC\}K  
　　资本公积-股本溢价 Capital surplus - share premium ?puZqVu5  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Hf ]w  
　　资本公积-接受现金捐赠 Capital surplus - cash donation --32kuF&(  
　　资本公积-股权投资准备 Capital surplus - investment reserve PN +<C7/  
　　资本公积-拨款转入 Capital surplus - subsidiary UP*\p79oO  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation (16U]s  
　　资本公积-其他 Capital surplus - others p?#c
n   
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve xIrRFK9[Q  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve  =Y0>b4  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve >`@c9 m  
　　盈余公积-储备基金 Surplus reserve - reserve fund $;ssW"7~Qn  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund L'*P;z7<  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment TsX(=N_  
　　主营业务收入 Sales XQH wu  
　　主营业务成本 Cost of sales fuwv,[
m  
　　主营业务税金及附加 Sales tax "(U%Vg|)  
　　营业费用 Operating expenses z]d^%>Ef  
　　管理费用 General and administrative expenses @`hnp:  
　　财务费用 Financial expenses RgPY,\_9+  
　　投资收益 Investment income 6*cY[R|q!  
　　其他业务收入 Other operating income )/:r$n7  
　　营业外收入 Non-operating income P/'9k0zs)  
　　补贴收入 Subsidy income H,?)6pZ  
　　其他业务支出 Other operating expenses W/U_:^[-  
　　营业外支出 Non-operating expenses Q]?Lg  
　　所得税 Income tax SiM1Go}#  
　　直接人工成本差异(direct labor variance) gEE6O%]g  
　　直接材料成本差异(direct material variance) '+ 8.nN  
　　在产品计价(work-in-process costing) frYPC Irj  
　　联产品成本计算(joint products costing) !A6l\_  
　　生产成本汇总程序(accumulation process of procluction cost) !Gphs`YI  
　　制造费用差异(manufacturing expenses variance) Rilr)$  
　　实际成本与估计成本(actual cost and estimated cost) Ix"hl0Kh  
　　工资费用分配(salary costs allocation) Tath9wlv6;  
　　成本曲线(cost curve) ice7J2r_  
　　农业生产成本(agriculture production cost) Xgy)Z:R  
　　原始成本和重置成本(original cost and replacement cost) Of R\8hAY  
　　工程施工成本 =h083|y>  
　　直接成本与间接成本(direct cost and indirect cost) +hz^( I7  
　　可控成本(controllable cost) &I[ITp6y0  
　　制造费用分配(manufacturing expenses allocation) ATeXOe
 
　　理论成本与应用成本(theory cost and practice cost) 4-?'gN_  
　　辅助生产成本分配(auxiliary production cost allocation) *L%i-Wg"  
　　期间,费用 is 3nLm(  
　　成本控制程序(procedure of cost control) Wgh4DhAW  
　　成本记录(cost entry, cost recorder cost agenda) j'?^<4i  
　　成本计算分批法(job costing method) bi
fi02  
　　成本计算分步法 U2tsHm.O  
　　直接人工成本差异(direct labor variance) x bG'![OX  
　　成本控制方法(cost control method)