[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 (sO;etW  
　　股本 Share capital r6 ,5&`&  
　　已归还投资 Investment returned .'+Tnu(5q  
　　利润分配-其他转入 Profit appropriation - other transfer in )#Y*]  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 5@O
t@o  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2}I1z_dq~  
　　利润分配-提取储备基金 Profit appropriation - reserve fund $>5|TG 0i  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund E+>Qpy  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $+S'Boo  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Q?7UiTZ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends "=9L7.E)  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4\ H;A  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Jh M.P9  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 398}a!XM  
　　期初未分配利润 Retained earnings, beginning of the year aQ]C`9k  
　　资本公积-股本溢价 Capital surplus - share premium j3IxcG}f  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve FB6`2E%o  
　　资本公积-接受现金捐赠 Capital surplus - cash donation TS$ 2K  
　　资本公积-股权投资准备 Capital surplus - investment reserve e][U ;  
　　资本公积-拨款转入 Capital surplus - subsidiary *Yl9%x]3c  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation /jeurCQ8#u  
　　资本公积-其他 Capital surplus - others 5cgDHs  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Bz9!a
k~4  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 9dJARSUuF  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve J'b*^K  
　　盈余公积-储备基金 Surplus reserve - reserve fund yXR$MT+~  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund :s$ rD  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment  yYp!s
 
　　主营业务收入 Sales 5RI"gf  
　　主营业务成本 Cost of sales )@\= pE.H  
　　主营业务税金及附加 Sales tax gG~UsA  
　　营业费用 Operating expenses C:l /%  
　　管理费用 General and administrative expenses wb.47S8  
　　财务费用 Financial expenses ISa2|v;M  
　　投资收益 Investment income . sgV  
　　其他业务收入 Other operating income j5G8IP_Wx  
　　营业外收入 Non-operating income { >bw:^F  
　　补贴收入 Subsidy income <i%.bfQ/-  
　　其他业务支出 Other operating expenses .1[K\t)
2  
　　营业外支出 Non-operating expenses B;2os^*  
　　所得税 Income tax  $3W[fC  
　　直接人工成本差异(direct labor variance) tO)mKN+ (  
　　直接材料成本差异(direct material variance) ujmO'blO  
　　在产品计价(work-in-process costing) LylB3BM  
　　联产品成本计算(joint products costing) 2u*o/L+  
　　生产成本汇总程序(accumulation process of procluction cost) *(PGLYK  
　　制造费用差异(manufacturing expenses variance) U<KvKg  
　　实际成本与估计成本(actual cost and estimated cost) f,k'gM{K  
　　工资费用分配(salary costs allocation)
=UM30 P/  
　　成本曲线(cost curve) ]j~V01p/e  
　　农业生产成本(agriculture production cost) r|{h7'  
　　原始成本和重置成本(original cost and replacement cost) ]0 6LNE  
　　工程施工成本 liA)|.H  
　　直接成本与间接成本(direct cost and indirect cost)
Ym8G=KA  
　　可控成本(controllable cost) `QnKal)  
　　制造费用分配(manufacturing expenses allocation) SZzS$6 t  
　　理论成本与应用成本(theory cost and practice cost) 4=%Uv^M  
　　辅助生产成本分配(auxiliary production cost allocation) [C,<Q  
　　期间,费用 i"r&CS)sT  
　　成本控制程序(procedure of cost control) ^j0Mu.+_  
　　成本记录(cost entry, cost recorder cost agenda) 6 GO7[?U<  
　　成本计算分批法(job costing method) 9.!6wd4mw  
　　成本计算分步法 _b&Mrd  
　　直接人工成本差异(direct labor variance) R/Mwq#xUb  
　　成本控制方法(cost control method)