[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 f>+:UGmP  
　　股本 Share capital J]Qbg
7|  
　　已归还投资 Investment returned .w~zW*M0  
　　利润分配-其他转入 Profit appropriation - other transfer in
Jz)c|8U  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "cX*GTNi8  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve UyOoyyd.  
　　利润分配-提取储备基金 Profit appropriation - reserve fund FuO'%3;c  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund  TGozoPV  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund xwrleB  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit -cWxS{vO  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 96CC5  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4N{^niq7  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2a:JtJLl  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z+x`q#ZQr  
　　期初未分配利润 Retained earnings, beginning of the year rKWkT"  
　　资本公积-股本溢价 Capital surplus - share premium y:8Oc?  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve s&WHKCb  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 0t}&32lL&  
　　资本公积-股权投资准备 Capital surplus - investment reserve jiAN8t*P  
　　资本公积-拨款转入 Capital surplus - subsidiary ,46k8%
WW  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Hh.l,Z7i7D  
　　资本公积-其他 Capital surplus - others XDq*nA8#5B  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /bv4/P  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve L-(.v*  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "npLl]XM  
　　盈余公积-储备基金 Surplus reserve - reserve fund JIU=^6^2'  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 8Dy;'BtT  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ~@bh[o~rF  
　　主营业务收入 Sales mGqT_   
　　主营业务成本 Cost of sales -AxO1 qO  
　　主营业务税金及附加 Sales tax
tsu Mt  
　　营业费用 Operating expenses )k|_ CW~  
　　管理费用 General and administrative expenses _8"%nV  
　　财务费用 Financial expenses v}\Nx[}  
　　投资收益 Investment income gEU|Bx/!=  
　　其他业务收入 Other operating income u@-x3%W  
　　营业外收入 Non-operating income )F) (Hg  
　　补贴收入 Subsidy income B>M@'  
　　其他业务支出 Other operating expenses 9;u&,R  
　　营业外支出 Non-operating expenses 4q\bnt  
　　所得税 Income tax o Kfm=TbY  
　　直接人工成本差异(direct labor variance) 'rQ>Z A_8  
　　直接材料成本差异(direct material variance) B @8 ]!  
　　在产品计价(work-in-process costing) 8z h{?0  
　　联产品成本计算(joint products costing) T#e ;$\  
　　生产成本汇总程序(accumulation process of procluction cost) G\ht)7SGgf  
　　制造费用差异(manufacturing expenses variance) ?ydqmj2[F  
　　实际成本与估计成本(actual cost and estimated cost) [q{[Avqf  
　　工资费用分配(salary costs allocation) s!j[O vtx  
　　成本曲线(cost curve) &I$MV5)u  
　　农业生产成本(agriculture production cost) 8%wu:;*]%  
　　原始成本和重置成本(original cost and replacement cost) I ;Sm<P7*  
　　工程施工成本 
nuip  
　　直接成本与间接成本(direct cost and indirect cost) Vyqj)1Z8>  
　　可控成本(controllable cost) {"uLV{d  
　　制造费用分配(manufacturing expenses allocation) Ma,2_oq+  
　　理论成本与应用成本(theory cost and practice cost) 8vLaSZ="[  
　　辅助生产成本分配(auxiliary production cost allocation) o1kY|cnGH  
　　期间,费用 8=U0\<wT  
　　成本控制程序(procedure of cost control) (}u2) 9  
　　成本记录(cost entry, cost recorder cost agenda) ?W(>Yefk  
　　成本计算分批法(job costing method) hc;8Vsa  
　　成本计算分步法 54%@q[-  
　　直接人工成本差异(direct labor variance) KK%R3{  
　　成本控制方法(cost control method)