[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 e2SU)Tr%b  
　　股本 Share capital
|Bv?! sjf  
　　已归还投资 Investment returned X CjYm  
　　利润分配-其他转入 Profit appropriation - other transfer in :OF:(,J  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve _Gpq=(q
)  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?Q~6\xA  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 1lxsj{>U  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Y
[A`r0  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund GYx_9"J\
5  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ed,w-;(n~  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends =-ky%3:`@  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve rb/m;8v>  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Qo4+=^(  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares L=. 4x=%%  
　　期初未分配利润 Retained earnings, beginning of the year V7zF5=w  
　　资本公积-股本溢价 Capital surplus - share premium 7VF^&6  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 3lyk/',  
　　资本公积-接受现金捐赠 Capital surplus - cash donation %'}L.OvG  
　　资本公积-股权投资准备 Capital surplus - investment reserve v}=3  
　　资本公积-拨款转入 Capital surplus - subsidiary Wp0e?bK_  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation n\nC.|_G@  
　　资本公积-其他 Capital surplus - others f PoC yl  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve c !$ 8>  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve FBjIft5e  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve H$^b.5K  
　　盈余公积-储备基金 Surplus reserve - reserve fund !bn
uCc  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund }),tk?\  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment <p48?+K9  
　　主营业务收入 Sales [e2sUO0~
r  
　　主营业务成本 Cost of sales p < fKj  
　　主营业务税金及附加 Sales tax lWv3c!E`  
　　营业费用 Operating expenses KfU4#2}
 
　　管理费用 General and administrative expenses FtUOgL)|  
　　财务费用 Financial expenses ~~?4w.k  
　　投资收益 Investment income FuOP+r!H  
　　其他业务收入 Other operating income uC3o@qGW<  
　　营业外收入 Non-operating income dOm#NSJVd  
　　补贴收入 Subsidy income 5Rv6+d  
　　其他业务支出 Other operating expenses kIAWI;H{  
　　营业外支出 Non-operating expenses apxZ}  
　　所得税 Income tax y.AF90Q>)  
　　直接人工成本差异(direct labor variance) #clPao?r  
　　直接材料成本差异(direct material variance) Gy9+-7"V  
　　在产品计价(work-in-process costing) x%ZgLvdp,  
　　联产品成本计算(joint products costing) pV#~$e  
　　生产成本汇总程序(accumulation process of procluction cost) [)}F4Jsz%  
　　制造费用差异(manufacturing expenses variance) m6BIQ(l  
　　实际成本与估计成本(actual cost and estimated cost) >EFjyhVE  
　　工资费用分配(salary costs allocation) &qki NS  
　　成本曲线(cost curve) %]JSDb=C  
　　农业生产成本(agriculture production cost) IqK??KSC  
　　原始成本和重置成本(original cost and replacement cost) $oO9N^6yF  
　　工程施工成本 DLYk#d: q?  
　　直接成本与间接成本(direct cost and indirect cost) aOq>
Ra{T  
　　可控成本(controllable cost) *r
O#UE2  
　　制造费用分配(manufacturing expenses allocation) A L/q6PWi  
　　理论成本与应用成本(theory cost and practice cost) nXDU8|"  
　　辅助生产成本分配(auxiliary production cost allocation) j2T Z`Z?a^  
　　期间,费用 7|6uY  
　　成本控制程序(procedure of cost control) 1FU(j*~:  
　　成本记录(cost entry, cost recorder cost agenda)
*0)vsBi  
　　成本计算分批法(job costing method) LL5n{#)N  
　　成本计算分步法 8(UUc>g  
　　直接人工成本差异(direct labor variance) B\a-Q,Wf  
　　成本控制方法(cost control method)