[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 r*>QT:sB  
　　股本 Share capital |})rt5|f1!  
　　已归还投资 Investment returned U<|B7t4M  
　　利润分配-其他转入 Profit appropriation - other transfer in ?9CIWpGjU  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve hN!.@L  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve lej^gxj/2  
　　利润分配-提取储备基金 Profit appropriation - reserve fund z[%[bs2{  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund % ghJ*iHR  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund MR[N6E6Mg  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit OfW%&LA MQ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends &KLvr|  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve qP@L(_=g  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 9B& }7kk  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "hz>{oe  
　　期初未分配利润 Retained earnings, beginning of the year YALyZ.d  
　　资本公积-股本溢价 Capital surplus - share premium eO~eu]r
 
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Xk;Uk
[  
　　资本公积-接受现金捐赠 Capital surplus - cash donation }D(DU5r  
　　资本公积-股权投资准备 Capital surplus - investment reserve K T%i,T  
　　资本公积-拨款转入 Capital surplus - subsidiary P:jDB{  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation m<~>&mWr  
　　资本公积-其他 Capital surplus - others 5X#i65_-  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve hwc:@'  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve V#+126  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve p ^ }L  
　　盈余公积-储备基金 Surplus reserve - reserve fund @^BS#  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ik8|9m4/  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Ug%
<
b  
　　主营业务收入 Sales &%@/Dwr  
　　主营业务成本 Cost of sales `e4o1*  
　　主营业务税金及附加 Sales tax - wJ  
　　营业费用 Operating expenses `4se7{'UK`  
　　管理费用 General and administrative expenses "tEj`eR  
　　财务费用 Financial expenses 02;f2;I  
　　投资收益 Investment income B!$V
\Gs  
　　其他业务收入 Other operating income A&xab  
　　营业外收入 Non-operating income MYKs??]Y1  
　　补贴收入 Subsidy income IY-(- a8  
　　其他业务支出 Other operating expenses dw@T bJ  
　　营业外支出 Non-operating expenses )*"T  
　　所得税 Income tax L.R"~3  
　　直接人工成本差异(direct labor variance) vsOdp:Yp9!  
　　直接材料成本差异(direct material variance) R?1i
dl)  
　　在产品计价(work-in-process costing) ~NTDG  
　　联产品成本计算(joint products costing) uZo]8mV  
　　生产成本汇总程序(accumulation process of procluction cost) 9[6G8;<D&  
　　制造费用差异(manufacturing expenses variance) b\<lNE!L  
　　实际成本与估计成本(actual cost and estimated cost) gK&5HTo  
　　工资费用分配(salary costs allocation) ^\xCqVk_R  
　　成本曲线(cost curve) aUsul'e;M  
　　农业生产成本(agriculture production cost) ^p{A!I!  
　　原始成本和重置成本(original cost and replacement cost) $`-SVC  
　　工程施工成本 9/@FAD
h  
　　直接成本与间接成本(direct cost and indirect cost) y
aCd4KP  
　　可控成本(controllable cost) #RCZA4>  
　　制造费用分配(manufacturing expenses allocation) &ryl$!!3H  
　　理论成本与应用成本(theory cost and practice cost) 7-g]A2N  
　　辅助生产成本分配(auxiliary production cost allocation) 5]A$P\7~1  
　　期间,费用 z(8)1#(n7  
　　成本控制程序(procedure of cost control) B<vvsp\X  
　　成本记录(cost entry, cost recorder cost agenda) [,.[gWA  
　　成本计算分批法(job costing method) * ePDc'   
　　成本计算分步法 44<9zHK  
　　直接人工成本差异(direct labor variance) yf0vR%,\  
　　成本控制方法(cost control method)