[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 6}(;~/L  
　　股本 Share capital
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I'hP  
　　已归还投资 Investment returned #![9QUvcf  
　　利润分配-其他转入 Profit appropriation - other transfer in JY5 )^<.d  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @Rc/^B:  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve t\\oGH
 
　　利润分配-提取储备基金 Profit appropriation - reserve fund BXzn-S  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4V6^@
  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 6k4ZzQ}  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit `FJ2 ?  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Lm!/iseGv  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve x>C_O\  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )
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　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 5.IX  
　　期初未分配利润 Retained earnings, beginning of the year lR
<1
x  
　　资本公积-股本溢价 Capital surplus - share premium |.
ZYY(}  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve B.S zp_$  
　　资本公积-接受现金捐赠 Capital surplus - cash donation UPE9e    
　　资本公积-股权投资准备 Capital surplus - investment reserve Ad:}i9-x  
　　资本公积-拨款转入 Capital surplus - subsidiary {E 'go]  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation o0Z~9iF&  
　　资本公积-其他 Capital surplus - others ZyJ-}[z  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve # $N)  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve y E;n.L  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve }ldOxJSB?  
　　盈余公积-储备基金 Surplus reserve - reserve fund XCo3pB Wq~  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 8@)4)+e  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7NFRCCXHQ  
　　主营业务收入 Sales 6r]l8*34;  
　　主营业务成本 Cost of sales @5=2+ M  
　　主营业务税金及附加 Sales tax $2
kZM4  
　　营业费用 Operating expenses (#)-IdXXO<  
　　管理费用 General and administrative expenses F%-KY$%  
　　财务费用 Financial expenses #Wf9`  
　　投资收益 Investment income \nzaF4+$  
　　其他业务收入 Other operating income +";<Kd-  
　　营业外收入 Non-operating income J#/L}h;qH  
　　补贴收入 Subsidy income r@30y/C  
　　其他业务支出 Other operating expenses  BH<jnQ  
　　营业外支出 Non-operating expenses jYxmU8  
　　所得税 Income tax dlf nh
f  
　　直接人工成本差异(direct labor variance) *7JsmN?  
　　直接材料成本差异(direct material variance) j,Vir"-)  
　　在产品计价(work-in-process costing) > &VY  
　　联产品成本计算(joint products costing) _u]S/X-  
　　生产成本汇总程序(accumulation process of procluction cost) 4nz$Ja)  
　　制造费用差异(manufacturing expenses variance) Vlf=gP  
　　实际成本与估计成本(actual cost and estimated cost) myvn@OsEw  
　　工资费用分配(salary costs allocation) O:J;zv\  
　　成本曲线(cost curve) =qNZ7>Qw  
　　农业生产成本(agriculture production cost) V,?BVt  
　　原始成本和重置成本(original cost and replacement cost) (c\i.z  
　　工程施工成本 Z/*X)mBuB  
　　直接成本与间接成本(direct cost and indirect cost) .Bs~FIe^  
　　可控成本(controllable cost) D=!T,p=  
　　制造费用分配(manufacturing expenses allocation) D8O&`!mf  
　　理论成本与应用成本(theory cost and practice cost) %"gV >E_u  
　　辅助生产成本分配(auxiliary production cost allocation) *[ww;  
　　期间,费用 M&h`uO/[  
　　成本控制程序(procedure of cost control) |'SgGg=E  
　　成本记录(cost entry, cost recorder cost agenda) SO#R5Mu2N  
　　成本计算分批法(job costing method) GEGg S&SM  
　　成本计算分步法 ?3t]9z  
　　直接人工成本差异(direct labor variance) nuucYm%IF-  
　　成本控制方法(cost control method)