[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 A%(t'z  
　　股本 Share capital l7vU{Fd-h^  
　　已归还投资 Investment returned {-a8^IK,  
　　利润分配-其他转入 Profit appropriation - other transfer in 3M~*4  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve _=$:<wIE[  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?y"=jn  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ?9W2wqN>o  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund HFlMx  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )/Z% HBn  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit <9Sg,ix't  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends D6z*J?3^#&  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve B
eFCt;  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |&wwH&<[z  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4+?d0  
　　期初未分配利润 Retained earnings, beginning of the year 5=@q!8a*  
　　资本公积-股本溢价 Capital surplus - share premium 3FetyWl'  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;fiH=_{us  
　　资本公积-接受现金捐赠 Capital surplus - cash donation -0P(lkylf  
　　资本公积-股权投资准备 Capital surplus - investment reserve T*p cS'?'  
　　资本公积-拨款转入 Capital surplus - subsidiary r" 4u)H>  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5|:t $  
　　资本公积-其他 Capital surplus - others Z@f4=  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve MbbKo-7 F$  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \A#YL1hh  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 4rDaJd>,  
　　盈余公积-储备基金 Surplus reserve - reserve fund >tGl7Ov  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Wy:xiP  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ^V
L",Nt  
　　主营业务收入 Sales {PBm dX  
　　主营业务成本 Cost of sales aI^Z0[P+  
　　主营业务税金及附加 Sales tax ^t0Yh%V7  
　　营业费用 Operating expenses ~3'}^V\  
　　管理费用 General and administrative expenses X7."hGu@  
　　财务费用 Financial expenses Cr&,*lUo  
　　投资收益 Investment income @T 5dPmn  
　　其他业务收入 Other operating income V =9
  
　　营业外收入 Non-operating income e]5 n4"]D)  
　　补贴收入 Subsidy income QP?eKW9 :  
　　其他业务支出 Other operating expenses HuB\92u  
　　营业外支出 Non-operating expenses (:h#H[F  
　　所得税 Income tax u*w'.5l  
　　直接人工成本差异(direct labor variance) FV~ENpncP  
　　直接材料成本差异(direct material variance) t?l0L1;  
　　在产品计价(work-in-process costing) 3OZu v};k  
　　联产品成本计算(joint products costing) .+#<~Jv  
　　生产成本汇总程序(accumulation process of procluction cost) VV'*3/I  
　　制造费用差异(manufacturing expenses variance) ;:Kd?Tz$  
　　实际成本与估计成本(actual cost and estimated cost) SN<Dxa8Iy  
　　工资费用分配(salary costs allocation) E!rgR5Bd  
　　成本曲线(cost curve) CO5>Q o  
　　农业生产成本(agriculture production cost) qi51'@  
　　原始成本和重置成本(original cost and replacement cost) hf('4^  
　　工程施工成本 9fhgCu]$  
　　直接成本与间接成本(direct cost and indirect cost) oEJYAKN  
　　可控成本(controllable cost) **KkPjAO?  
　　制造费用分配(manufacturing expenses allocation) A(2!.Y 2?*  
　　理论成本与应用成本(theory cost and practice cost) 'O:QS)  
　　辅助生产成本分配(auxiliary production cost allocation) $-*E   
　　期间,费用 u#bd*(  
　　成本控制程序(procedure of cost control) 7c8A|E0\mF  
　　成本记录(cost entry, cost recorder cost agenda) n,l{1 q  
　　成本计算分批法(job costing method) .ey=gI!x0  
　　成本计算分步法 + 7~u_J  
　　直接人工成本差异(direct labor variance) /\-iV)h1@  
　　成本控制方法(cost control method)