[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 #E*@/ p/  
　　股本 Share capital &/ \O2Aw8  
　　已归还投资 Investment returned Cw6>^  
　　利润分配-其他转入 Profit appropriation - other transfer in ,jAx%]@,I  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve VEL:JsY  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve lq;  
　　利润分配-提取储备基金 Profit appropriation - reserve fund s.|!Ti!]  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )C'G2RV  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund H0: iYHu  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit W/#KX}4  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3yeK@>C  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve KK@ &q  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >L#];|  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <]Ij(+J;  
　　期初未分配利润 Retained earnings, beginning of the year jVLY!7Z4  
　　资本公积-股本溢价 Capital surplus - share premium lF0K=L  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve GwTT+  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 3?!G-  
　　资本公积-股权投资准备 Capital surplus - investment reserve NYWG#4D  
　　资本公积-拨款转入 Capital surplus - subsidiary (J6"
;  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation f 1sy9nQs  
　　资本公积-其他 Capital surplus - others Q2JdO 6[96  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve h`z2!F4  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve H+S~ bzz  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve aQz|!8Is  
　　盈余公积-储备基金 Surplus reserve - reserve fund szf"|k!  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund .}IK}A/-  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Xg|8".B)A  
　　主营业务收入 Sales qFvg}}^y  
　　主营业务成本 Cost of sales 5F'%i;)oq  
　　主营业务税金及附加 Sales tax 1~["{u  
　　营业费用 Operating expenses vF5wA-3&t  
　　管理费用 General and administrative expenses N BV}4  
　　财务费用 Financial expenses !7e i1  
　　投资收益 Investment income kWzuz#  
　　其他业务收入 Other operating income QH@Q\ @,  
　　营业外收入 Non-operating income *ge].E  
　　补贴收入 Subsidy income UN cYu9[  
　　其他业务支出 Other operating expenses eXj\DjttG}  
　　营业外支出 Non-operating expenses u5xU)l3  
　　所得税 Income tax <dju6k7uz  
　　直接人工成本差异(direct labor variance) 6Cz7A  
　　直接材料成本差异(direct material variance) @5{. K/s  
　　在产品计价(work-in-process costing) 4yA9Ni  
　　联产品成本计算(joint products costing) >2l13^Y  
　　生产成本汇总程序(accumulation process of procluction cost) 2rK-X_}  
　　制造费用差异(manufacturing expenses variance) !!?+M @  
　　实际成本与估计成本(actual cost and estimated cost) .`oJcJ  
　　工资费用分配(salary costs allocation) Wl^prs7}c  
　　成本曲线(cost curve) '5|Q<5!o  
　　农业生产成本(agriculture production cost) W?*Xy6",JF  
　　原始成本和重置成本(original cost and replacement cost) ek<PISlci  
　　工程施工成本 tYI]L L  
　　直接成本与间接成本(direct cost and indirect cost) 2ApDpH`fiJ  
　　可控成本(controllable cost) t_[M&  
　　制造费用分配(manufacturing expenses allocation) e%P+KX  
　　理论成本与应用成本(theory cost and practice cost) 3a'Rs{qxn  
　　辅助生产成本分配(auxiliary production cost allocation) c!'A)JD@  
　　期间,费用 =]_d pEEQ  
　　成本控制程序(procedure of cost control) 7
\7Brw4  
　　成本记录(cost entry, cost recorder cost agenda) fe& t-  
　　成本计算分批法(job costing method) '1>g=Ic0  
　　成本计算分步法 ]`#xR*a  
　　直接人工成本差异(direct labor variance) uM6CG0  
　　成本控制方法(cost control method)