[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 )?{jD  
　　股本 Share capital 1\Z/}FT  
　　已归还投资 Investment returned rcz9\@M  
　　利润分配-其他转入 Profit appropriation - other transfer in <!q_ C5>XJ  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?UV|m  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -sxu7I  
　　利润分配-提取储备基金 Profit appropriation - reserve fund lx<!*2 -^  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4+J>/ xiZ  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund zG)vmysJf  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit _t>[gB,  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends %J8uVD.2  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve J^-a@'`+  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2j&0U!DX  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vP%}XEF  
　　期初未分配利润 Retained earnings, beginning of the year BB imP  
　　资本公积-股本溢价 Capital surplus - share premium 30W.ks5(  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <DN7  
　　资本公积-接受现金捐赠 Capital surplus - cash donation  }=d}q *  
　　资本公积-股权投资准备 Capital surplus - investment reserve 6[,7g&C  
　　资本公积-拨款转入 Capital surplus - subsidiary cAq5vAqmg  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7U!-_)n{  
　　资本公积-其他 Capital surplus - others X<Ag['r  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve w!jY(WKU  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Pq,iR J  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `R*SHy! _  
　　盈余公积-储备基金 Surplus reserve - reserve fund .=zBUvy  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund >P ~j@Lv  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment `<-/e%8  
　　主营业务收入 Sales u\(>a  
　　主营业务成本 Cost of sales <
;*w97n  
　　主营业务税金及附加 Sales tax {f\ {{JJ]  
　　营业费用 Operating expenses 7c!#e=W@B  
　　管理费用 General and administrative expenses Vqr]Ui  
　　财务费用 Financial expenses X>%li$9 J.  
　　投资收益 Investment income %-[*G;c'w  
　　其他业务收入 Other operating income B'I_i$g4w  
　　营业外收入 Non-operating income 2U3e!V  
　　补贴收入 Subsidy income 3+&k{UZjt  
　　其他业务支出 Other operating expenses z.^_;Vql_  
　　营业外支出 Non-operating expenses nrR2U`  
　　所得税 Income tax *D67&/g.  
　　直接人工成本差异(direct labor variance) ECk3Da  
　　直接材料成本差异(direct material variance) \U<d)j/  
　　在产品计价(work-in-process costing) &W3Hj$>  
　　联产品成本计算(joint products costing) QO:Z8{21So  
　　生产成本汇总程序(accumulation process of procluction cost) /VD[:sU7  
　　制造费用差异(manufacturing expenses variance) )J?8"+_Y  
　　实际成本与估计成本(actual cost and estimated cost) b94+GLU8b  
　　工资费用分配(salary costs allocation) dL~^C I  
　　成本曲线(cost curve) Dutc#?bT  
　　农业生产成本(agriculture production cost) ;I*N%a TK  
　　原始成本和重置成本(original cost and replacement cost) s>)?MB*vb  
　　工程施工成本 $/ g<h  
　　直接成本与间接成本(direct cost and indirect cost) {Wndp%  
　　可控成本(controllable cost) t'Zv)Wu1E  
　　制造费用分配(manufacturing expenses allocation) 3WpQzuHPT  
　　理论成本与应用成本(theory cost and practice cost) J%lrXm(l{  
　　辅助生产成本分配(auxiliary production cost allocation) RL[F 9g  
　　期间,费用 ~14|y|\/  
　　成本控制程序(procedure of cost control)
p W
@Yr  
　　成本记录(cost entry, cost recorder cost agenda) RXw1HRR$V  
　　成本计算分批法(job costing method) fmD~f  
　　成本计算分步法 i-?mghe8  
　　直接人工成本差异(direct labor variance) %K,cGgp^)  
　　成本控制方法(cost control method)