[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 0m8mHJ<&  
　　股本 Share capital SLI(;, s  
　　已归还投资 Investment returned |7XP u  
　　利润分配-其他转入 Profit appropriation - other transfer in \M$
e#^g  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve o_=t9\:  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve b2rlj6d  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ?w/i;pp<,  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {yj8LxX^  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ",&^ f  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit %0-fn'  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends `X;'*E]e  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve EL/~c*a/  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?x
kw~3Yfi  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~O|g~H5;  
　　期初未分配利润 Retained earnings, beginning of the year zo h%^8?o  
　　资本公积-股本溢价 Capital surplus - share premium  al#BfcZW  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !Q/oj Q  
　　资本公积-接受现金捐赠 Capital surplus - cash donation LsW7JIQd  
　　资本公积-股权投资准备 Capital surplus - investment reserve >a
w`kr  
　　资本公积-拨款转入 Capital surplus - subsidiary jg)+]r/hS  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 4\? z^^  
　　资本公积-其他 Capital surplus - others Ui:
WbH<b{  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve !]#@:Z  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,Q%q!#@  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve &oJ1v<`  
　　盈余公积-储备基金 Surplus reserve - reserve fund >oD,wSYV~  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 8rV"? m`S  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment r^g"%nq9/  
　　主营业务收入 Sales &|]GTN `E  
　　主营业务成本 Cost of sales )~> C1<  
　　主营业务税金及附加 Sales tax [:Upn)9  
　　营业费用 Operating expenses \}Hi\k+h':  
　　管理费用 General and administrative expenses Jam&Rj,  
　　财务费用 Financial expenses P0 4Q_A  
　　投资收益 Investment income )c6t`SBwi  
　　其他业务收入 Other operating income ?:$ aX@r  
　　营业外收入 Non-operating income -!bf
xbP  
　　补贴收入 Subsidy income '?gF9:  
　　其他业务支出 Other operating expenses eE=}^6)(*  
　　营业外支出 Non-operating expenses v.Vdjs  
　　所得税 Income tax ":I@>t{H*  
　　直接人工成本差异(direct labor variance) #B$r|rqamq  
　　直接材料成本差异(direct material variance) "z8iuF  
　　在产品计价(work-in-process costing) `T#Jiq E  
　　联产品成本计算(joint products costing) a62'\wF>D
 
　　生产成本汇总程序(accumulation process of procluction cost) yhPO$L  
　　制造费用差异(manufacturing expenses variance) @A.7`*i_  
　　实际成本与估计成本(actual cost and estimated cost) c'!+]'Lr  
　　工资费用分配(salary costs allocation) O-3R#sZ0  
　　成本曲线(cost curve) Jn\@wF9xd  
　　农业生产成本(agriculture production cost) {9c_T!c  
　　原始成本和重置成本(original cost and replacement cost) N9S?c  
　　工程施工成本 Zws[C  
　　直接成本与间接成本(direct cost and indirect cost) 6,raRg6  
　　可控成本(controllable cost) cVYPPal  
　　制造费用分配(manufacturing expenses allocation) px=k&|l  
　　理论成本与应用成本(theory cost and practice cost) -J& b~t@  
　　辅助生产成本分配(auxiliary production cost allocation) 7*MjQzg-P  
　　期间,费用 t&>eZ"  
　　成本控制程序(procedure of cost control) 0Yo(pW,k  
　　成本记录(cost entry, cost recorder cost agenda) %E\pd@  
　　成本计算分批法(job costing method) 6uu49x_^L4  
　　成本计算分步法 @{ CP18~:  
　　直接人工成本差异(direct labor variance) s$3WJ'yr  
　　成本控制方法(cost control method)