[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 Ag QR"Nu6  
　　股本 Share capital .n1]Yk;,1  
　　已归还投资 Investment returned "mr;|$Y  
　　利润分配-其他转入 Profit appropriation - other transfer in 9NLO{kN  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve o!EPF-:  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve qV0C2jZ2  
　　利润分配-提取储备基金 Profit appropriation - reserve fund l1On .s  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund fXCx!3m  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund zB`)\
 
　　利润分配-利润归还投资 Profit appropriation - return investment by profit lSU&Yqx  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Q|Uq.UjY  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve (r,tU(  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends B]oIFLED  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Jx[Z[RO2  
　　期初未分配利润 Retained earnings, beginning of the year |r_S2)zH9m  
　　资本公积-股本溢价 Capital surplus - share premium Kt3/C'zu  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve fdP[{.$?(  
　　资本公积-接受现金捐赠 Capital surplus - cash donation (:W=8G,p  
　　资本公积-股权投资准备 Capital surplus - investment reserve 4Sv&iQ=vh  
　　资本公积-拨款转入 Capital surplus - subsidiary b$)b/=2  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?'uxYeX6  
　　资本公积-其他 Capital surplus - others (5Q,d [B  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ~$} `R=  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8_WFSF^  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0]3%BgZ(a8  
　　盈余公积-储备基金 Surplus reserve - reserve fund {:M5t1^UC  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund -ZqN~5>j)  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Pda(O;aNU  
　　主营业务收入 Sales *l:5FTp  
　　主营业务成本 Cost of sales p|VoIQ Y  
　　主营业务税金及附加 Sales tax I4 dS,h  
　　营业费用 Operating expenses f;M7y:A8q,  
　　管理费用 General and administrative expenses $FUWB6M  
　　财务费用 Financial expenses TIlBT{A<  
　　投资收益 Investment income 2)(P;[m^o  
　　其他业务收入 Other operating income tj@IrwC^e"  
　　营业外收入 Non-operating income <EKDP>,~  
　　补贴收入 Subsidy income #7K&x.w$  
　　其他业务支出 Other operating expenses .lm^+1}r  
　　营业外支出 Non-operating expenses @4dB$QF`&  
　　所得税 Income tax _
 h\wH;  
　　直接人工成本差异(direct labor variance) 9Cbf[\J!bq  
　　直接材料成本差异(direct material variance) lAuI?/E  
　　在产品计价(work-in-process costing) w8i"-SE  
　　联产品成本计算(joint products costing) [H$37Hx!  
　　生产成本汇总程序(accumulation process of procluction cost) Vh1{8'GQ  
　　制造费用差异(manufacturing expenses variance) }I_/>58  
　　实际成本与估计成本(actual cost and estimated cost) 2@WF]*Z  
　　工资费用分配(salary costs allocation)
T1yJp$yD"  
　　成本曲线(cost curve) j<w";I&Diz  
　　农业生产成本(agriculture production cost) G3vKA&KZ  
　　原始成本和重置成本(original cost and replacement cost) s\g"~2+  
　　工程施工成本 Enr8"+.(  
　　直接成本与间接成本(direct cost and indirect cost) @Q~Oc_z  
　　可控成本(controllable cost) m/l#hp+  
　　制造费用分配(manufacturing expenses allocation) {2?o:  
　　理论成本与应用成本(theory cost and practice cost) _:F0>=$  
　　辅助生产成本分配(auxiliary production cost allocation) #xZ7%   
　　期间,费用 L ;5uB2  
　　成本控制程序(procedure of cost control) !uoU 8Ki9  
　　成本记录(cost entry, cost recorder cost agenda) T^YdAQeE  
　　成本计算分批法(job costing method) $rFLhp}  
　　成本计算分步法 K
c~h  
　　直接人工成本差异(direct labor variance) KO/Z|I  
　　成本控制方法(cost control method)