[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 +0 MKh  
　　股本 Share capital 0 *\=Q$Yy  
　　已归还投资 Investment returned DtZm|~)a  
　　利润分配-其他转入 Profit appropriation - other transfer in Q\76jD`m\  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve sfa'\6=O  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ShpnFuH  
　　利润分配-提取储备基金 Profit appropriation - reserve fund l5F Q!>IM  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6{'6_4;Fv(  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ^ne8~
;Q  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit lND[anB!  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends G$ FBx  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve N6;Z\\&0^q  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends nQ\k{%Q
  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :!$z1u8R  
　　期初未分配利润 Retained earnings, beginning of the year
+QX>:z  
　　资本公积-股本溢价 Capital surplus - share premium \0h/~ 3  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve wY#mL1dF  
　　资本公积-接受现金捐赠 Capital surplus - cash donation QGd- 9UEA]  
　　资本公积-股权投资准备 Capital surplus - investment reserve zwtsw[.  
　　资本公积-拨款转入 Capital surplus - subsidiary m+vEs,W.  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation cAS_?"V a  
　　资本公积-其他 Capital surplus - others YHYB.H)  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Q8y|:tb$Y  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1!3kAcBP  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !Y u-a!   
　　盈余公积-储备基金 Surplus reserve - reserve fund "zbE  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund mx~sxYa  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment lIg2iun[n  
　　主营业务收入 Sales NrcCUZ .:N  
　　主营业务成本 Cost of sales rzDJH:W{2  
　　主营业务税金及附加 Sales tax %%6('wi  
　　营业费用 Operating expenses moR2iyO_  
　　管理费用 General and administrative expenses L?x?+HPY.  
　　财务费用 Financial expenses P-[K*/bPw  
　　投资收益 Investment income  c^
s>  
　　其他业务收入 Other operating income 070IBAk}_  
　　营业外收入 Non-operating income .5 ;LL,S-  
　　补贴收入 Subsidy income vv/,Rgv  
　　其他业务支出 Other operating expenses .E#Sm?gK  
　　营业外支出 Non-operating expenses rz{'X d  
　　所得税 Income tax ?bAFYF0!I  
　　直接人工成本差异(direct labor variance) RWCS u$  
　　直接材料成本差异(direct material variance) % VpBB  
　　在产品计价(work-in-process costing) ,hLSRj{  
　　联产品成本计算(joint products costing) Y&+_p$13  
　　生产成本汇总程序(accumulation process of procluction cost) u=o"^  
　　制造费用差异(manufacturing expenses variance) SzX~;pFM0  
　　实际成本与估计成本(actual cost and estimated cost) x9l0 UD*+g  
　　工资费用分配(salary costs allocation) A(OfG&!  
　　成本曲线(cost curve) Z&jb,eh2  
　　农业生产成本(agriculture production cost) D|j
\ nQ  
　　原始成本和重置成本(original cost and replacement cost) :xS&Y\ry  
　　工程施工成本 [P=[hj;  
　　直接成本与间接成本(direct cost and indirect cost) R2THL  
　　可控成本(controllable cost) AUsQj\Nm%  
　　制造费用分配(manufacturing expenses allocation) {$YD-bqY  
　　理论成本与应用成本(theory cost and practice cost) '<< ~wt  
　　辅助生产成本分配(auxiliary production cost allocation) dqA[|bV  
　　期间,费用 Tw;qY  
　　成本控制程序(procedure of cost control) 3DC%I79  
　　成本记录(cost entry, cost recorder cost agenda) ;+34g6  
　　成本计算分批法(job costing method) +'KE T,  
　　成本计算分步法 L8wcH  
　　直接人工成本差异(direct labor variance) e~.?:7t  
　　成本控制方法(cost control method)