[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 Dr%wab"yy  
　　股本 Share capital LK
}FI*A_  
　　已归还投资 Investment returned >,3
uu}s  
　　利润分配-其他转入 Profit appropriation - other transfer in ` Z5dRLrd  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve s>L
.V2!$0  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~ |A
0*  
　　利润分配-提取储备基金 Profit appropriation - reserve fund $HQ4o\~  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .RFH@''  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund VWHpfm[r%  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit +ls`;f  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends QQV8Vlv"  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =G^'wwpv(  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 6z6\xkr  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `<>QKpAn  
　　期初未分配利润 Retained earnings, beginning of the year Khc^q*|C)  
　　资本公积-股本溢价 Capital surplus - share premium \6?a  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve KT<$E!@  
　　资本公积-接受现金捐赠 Capital surplus - cash donation )qbkKCq/FB  
　　资本公积-股权投资准备 Capital surplus - investment reserve Y.Z:H!P);$  
　　资本公积-拨款转入 Capital surplus - subsidiary },JJ!3  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ow4(1eE_  
　　资本公积-其他 Capital surplus - others OM\1TD/-  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5BXku=M  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve BYM6cp+S  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <Ohi+a%6  
　　盈余公积-储备基金 Surplus reserve - reserve fund 0!lWxS0#=  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund HNBmq>XDc  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment d
r
=Q9%  
　　主营业务收入 Sales vMEN14;yH_  
　　主营业务成本 Cost of sales `kQosQV  
　　主营业务税金及附加 Sales tax =|I
lORf<  
　　营业费用 Operating expenses u4SL:IH{D  
　　管理费用 General and administrative expenses ;xzaW4(3  
　　财务费用 Financial expenses YJ"D"QD  
　　投资收益 Investment income $>O~7Nfst7  
　　其他业务收入 Other operating income }a~hd*-#  
　　营业外收入 Non-operating income SiX<tj#HH\  
　　补贴收入 Subsidy income r=Lgh#9S  
　　其他业务支出 Other operating expenses `{Q'iydU  
　　营业外支出 Non-operating expenses =%IyR  
　　所得税 Income tax C7NSmZ  
　　直接人工成本差异(direct labor variance) ]gcOMC  
　　直接材料成本差异(direct material variance) 3l pxh_  
　　在产品计价(work-in-process costing) `
}=R  
　　联产品成本计算(joint products costing) LPJ7V`!k  
　　生产成本汇总程序(accumulation process of procluction cost) [tfB*m 5  
　　制造费用差异(manufacturing expenses variance) wv{ Qx^  
　　实际成本与估计成本(actual cost and estimated cost) ^-k"gLg  
　　工资费用分配(salary costs allocation) -X$EE$:  
　　成本曲线(cost curve) J$1H3#VVG  
　　农业生产成本(agriculture production cost) ;]=w6'dP!  
　　原始成本和重置成本(original cost and replacement cost) Wmcd{MOS  
　　工程施工成本 a6DR' BC  
　　直接成本与间接成本(direct cost and indirect cost) ;;+AdN5  
　　可控成本(controllable cost) }p2iF2g9`  
　　制造费用分配(manufacturing expenses allocation) iUR ij@  
　　理论成本与应用成本(theory cost and practice cost) Y 2ANt w@  
　　辅助生产成本分配(auxiliary production cost allocation) ~i%=1&K&`  
　　期间,费用 6 V0Ayxg7  
　　成本控制程序(procedure of cost control) 0@cIj ]  
　　成本记录(cost entry, cost recorder cost agenda) S5 q
1Mn  
　　成本计算分批法(job costing method) Sf*v#?  
　　成本计算分步法 jj]\]6@+P  
　　直接人工成本差异(direct labor variance) MukJ^h*V  
　　成本控制方法(cost control method)