[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 ;ObrBN,Fu  
　　股本 Share capital "`NAg  
　　已归还投资 Investment returned *,|x p  
　　利润分配-其他转入 Profit appropriation - other transfer in GL%)s?   
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2m^qXE$  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {T-=&%||  
　　利润分配-提取储备基金 Profit appropriation - reserve fund hof>:Rk  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund GkpYf~\Q  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund y* :C~  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit y$+=>p|d.^  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends lAR1gHhJ  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve iURSYR  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends D-FT3Culw  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 1~
Z   
　　期初未分配利润 Retained earnings, beginning of the year p:V1VHT,  
　　资本公积-股本溢价 Capital surplus - share premium =~
k}XB  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ~O~iP8T  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Z((e-
T#,  
　　资本公积-股权投资准备 Capital surplus - investment reserve vi.INe  
　　资本公积-拨款转入 Capital surplus - subsidiary T|,/C|L  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation zs6rd83#  
　　资本公积-其他 Capital surplus - others B@v (ZY  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve U1`pY:P  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve eA
*We  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve jx{ fel  
　　盈余公积-储备基金 Surplus reserve - reserve fund `A9fanh  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund }@"v7X $  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment g/(BV7V  
　　主营业务收入 Sales ]ddH>y&o  
　　主营业务成本 Cost of sales <0;G4fE7[H  
　　主营业务税金及附加 Sales tax ,Wtgj=1!.  
　　营业费用 Operating expenses W[ sQ_Z1C  
　　管理费用 General and administrative expenses ht#,v5oG>f  
　　财务费用 Financial expenses Cn0s?3Fm  
　　投资收益 Investment income =KAN|5yn  
　　其他业务收入 Other operating income fw VI%0C@  
　　营业外收入 Non-operating income Apj[z2nr  
　　补贴收入 Subsidy income m# ig.z|A  
　　其他业务支出 Other operating expenses T(,@]=d,DD  
　　营业外支出 Non-operating expenses U{qwhz(  
　　所得税 Income tax UoaWI2  
　　直接人工成本差异(direct labor variance) VCVKh  
　　直接材料成本差异(direct material variance) !Na@T]J  
　　在产品计价(work-in-process costing) wwv+s~(0  
　　联产品成本计算(joint products costing) 9kwiG7V1  
　　生产成本汇总程序(accumulation process of procluction cost) 65nK1W`i  
　　制造费用差异(manufacturing expenses variance) - ?l`LbD  
　　实际成本与估计成本(actual cost and estimated cost) );h  
　　工资费用分配(salary costs allocation)  [aG   
　　成本曲线(cost curve) 9R">l5u  
　　农业生产成本(agriculture production cost) =v0w\( ?N  
　　原始成本和重置成本(original cost and replacement cost) gW^4@q  
　　工程施工成本 Z?d][zGw  
　　直接成本与间接成本(direct cost and indirect cost) f$5\ b[O
 
　　可控成本(controllable cost) !@*= b1  
　　制造费用分配(manufacturing expenses allocation) >3*a&_cI=k  
　　理论成本与应用成本(theory cost and practice cost) .s?^y+ e_  
　　辅助生产成本分配(auxiliary production cost allocation) o^'QGs"  
　　期间,费用 ta<8~n^?  
　　成本控制程序(procedure of cost control) rxs:)# ?A  
　　成本记录(cost entry, cost recorder cost agenda) ?o` :V|<v  
　　成本计算分批法(job costing method) ,B /b>i  
　　成本计算分步法 0x<
G\ l 4  
　　直接人工成本差异(direct labor variance) GHo mk##0E  
　　成本控制方法(cost control method)