[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 N3uMkH-<  
　　股本 Share capital 0K=Qf69Y  
　　已归还投资 Investment returned !cq=)xR  
　　利润分配-其他转入 Profit appropriation - other transfer in uL2" StW  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ! (2-(LgA  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Q)x?B]b-  
　　利润分配-提取储备基金 Profit appropriation - reserve fund L*zbike  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1^Kj8*O8e  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ?8 SK\{9r6  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit I#"t'=9H  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends rPRrx-A  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve <lC]>
L  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends bjPka{PBj  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %xf)m[JU=  
　　期初未分配利润 Retained earnings, beginning of the year =?=)s  
　　资本公积-股本溢价 Capital surplus - share premium u9TzZ  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve lp
,\]]  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 2{Wo-B,wt~  
　　资本公积-股权投资准备 Capital surplus - investment reserve cqeR<len  
　　资本公积-拨款转入 Capital surplus - subsidiary k/df(cs  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation . _1jk  
　　资本公积-其他 Capital surplus - others sCVI 2S!L  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve oS~}TR:}  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Up<~
0  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %4j&H!y-w;  
　　盈余公积-储备基金 Surplus reserve - reserve fund -G8c5b[  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund zL9VR;q  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;(K  
　　主营业务收入 Sales aGpCNc{+  
　　主营业务成本 Cost of sales _e6a8  
　　主营业务税金及附加 Sales tax ?3`q+[:   
　　营业费用 Operating expenses ,VAp>x+O  
　　管理费用 General and administrative expenses CXTt(-FT  
　　财务费用 Financial expenses BR;QY1  
　　投资收益 Investment income }<SNO)h3  
　　其他业务收入 Other operating income DKh}Y !Q=:  
　　营业外收入 Non-operating income O~.U:45t  
　　补贴收入 Subsidy income zu52p4  
　　其他业务支出 Other operating expenses >[a FOA  
　　营业外支出 Non-operating expenses IQT cYl  
　　所得税 Income tax L59bu/LfL  
　　直接人工成本差异(direct labor variance) Yy]T J  
　　直接材料成本差异(direct material variance) HzE1r+3Q@  
　　在产品计价(work-in-process costing) PfyRZ[3)c  
　　联产品成本计算(joint products costing) +L0J_.5%^  
　　生产成本汇总程序(accumulation process of procluction cost) 2A*/C7
 
　　制造费用差异(manufacturing expenses variance) 'V&2X
vl%  
　　实际成本与估计成本(actual cost and estimated cost) !L77y^oV  
　　工资费用分配(salary costs allocation) u,fA
!  
　　成本曲线(cost curve) 3@G;'|z  
　　农业生产成本(agriculture production cost) [Gh"ojt]w  
　　原始成本和重置成本(original cost and replacement cost) K'NcTw#f  
　　工程施工成本 ^OF5F8Tf/  
　　直接成本与间接成本(direct cost and indirect cost) BjiYv}J  
　　可控成本(controllable cost) tevQW  
　　制造费用分配(manufacturing expenses allocation) 9UP:J0 `  
　　理论成本与应用成本(theory cost and practice cost) `|]e6 Pb  
　　辅助生产成本分配(auxiliary production cost allocation) ?yp0$r/  
　　期间,费用 z!:'V]  
　　成本控制程序(procedure of cost control) job[bhK'Jt  
　　成本记录(cost entry, cost recorder cost agenda) @44P4?;  
　　成本计算分批法(job costing method) _Fizgs  
　　成本计算分步法 eZNitGaU  
　　直接人工成本差异(direct labor variance) 1i u =Y  
　　成本控制方法(cost control method)