[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 5!<o-{J[(=  
　　股本 Share capital <#>Oy&E
 
　　已归还投资 Investment returned [u[ U_g*  
　　利润分配-其他转入 Profit appropriation - other transfer in GOGt?iw*<  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve L*P_vCC  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve W3^.5I  
　　利润分配-提取储备基金 Profit appropriation - reserve fund  7krh4  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund |Z d]=tue  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund m)r]F#@/  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit jM*AL X  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends P2Onkl  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve CQ<8P86gt  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends VO9XkA7  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8zAg;b[  
　　期初未分配利润 Retained earnings, beginning of the year JfkTw~'R  
　　资本公积-股本溢价 Capital surplus - share premium =:4?>2)  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve r]9e^  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 3)y{n%
3L  
　　资本公积-股权投资准备 Capital surplus - investment reserve ?!H)zz6y  
　　资本公积-拨款转入 Capital surplus - subsidiary @.k5MOn  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ovz#  
　　资本公积-其他 Capital surplus - others zHV|-R  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve BH5w@  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Oo kxg *!5  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !Vb,zQ  
　　盈余公积-储备基金 Surplus reserve - reserve fund q8/ihA6:  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund $:e)$Xnn-  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment A';n6ne%i  
　　主营业务收入 Sales lcCJ?!lsSW  
　　主营业务成本 Cost of sales ^T{8uJ'kn  
　　主营业务税金及附加 Sales tax b{BaQ>.(`  
　　营业费用 Operating expenses u%xDsTDP  
　　管理费用 General and administrative expenses gGmxx,i  
　　财务费用 Financial expenses iOll WkF  
　　投资收益 Investment income C%]."R cMC  
　　其他业务收入 Other operating income YwXXXh  
　　营业外收入 Non-operating income Evk
t_vvf  
　　补贴收入 Subsidy income *qG$19b  
　　其他业务支出 Other operating expenses *="m3:c'J  
　　营业外支出 Non-operating expenses *2=W5LaK.  
　　所得税 Income tax {
S*!B  
　　直接人工成本差异(direct labor variance) izf~w^/  
　　直接材料成本差异(direct material variance) -AC`q/bCD  
　　在产品计价(work-in-process costing) a1|c2kT  
　　联产品成本计算(joint products costing) SW#BZ
3L  
　　生产成本汇总程序(accumulation process of procluction cost) 2m\m/O  
　　制造费用差异(manufacturing expenses variance) 7b46t2W<  
　　实际成本与估计成本(actual cost and estimated cost) "XhOsMJ  
　　工资费用分配(salary costs allocation) $3 4j6;oN  
　　成本曲线(cost curve) oIR.|=Hk{  
　　农业生产成本(agriculture production cost) ]26m
B  
　　原始成本和重置成本(original cost and replacement cost) yb?{LL-uy  
　　工程施工成本 /W`$yM3  
　　直接成本与间接成本(direct cost and indirect cost) sMm/4AY]  
　　可控成本(controllable cost) \vVSh  
　　制造费用分配(manufacturing expenses allocation) +0"x|$f~  
　　理论成本与应用成本(theory cost and practice cost) +zsZNJ(U  
　　辅助生产成本分配(auxiliary production cost allocation) xs%LRF#u  
　　期间,费用 z,
x"a  
　　成本控制程序(procedure of cost control) w;+ br  
　　成本记录(cost entry, cost recorder cost agenda) 3Z1OX]R  
　　成本计算分批法(job costing method) z]$>+MH_  
　　成本计算分步法 o%`npi1y  
　　直接人工成本差异(direct labor variance) %$TEDr!  
　　成本控制方法(cost control method)