[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 CsQ}eW8uEf  
　　股本 Share capital TStu)6%`  
　　已归还投资 Investment returned }f;Zx)!  
　　利润分配-其他转入 Profit appropriation - other transfer in iNT
1lk  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve r*p<7  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve N$6Rg1  
　　利润分配-提取储备基金 Profit appropriation - reserve fund [JO'ta  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .px*.e s  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund m!$"-nh9  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit !FA^~  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends I} kx;!*b  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve U~s&}M\n  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends S^c5  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares *
h-_   
　　期初未分配利润 Retained earnings, beginning of the year =xS(Er`r  
　　资本公积-股本溢价 Capital surplus - share premium Q*^zphT  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <DvpqlT  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ;Tvy)*{  
　　资本公积-股权投资准备 Capital surplus - investment reserve |F iL1_  
　　资本公积-拨款转入 Capital surplus - subsidiary B+`m  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 4["$}O5  
　　资本公积-其他 Capital surplus - others 5Q?7 xTQ  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve g%4-QCZ,  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve CTD{!I(  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Io|NL6[  
　　盈余公积-储备基金 Surplus reserve - reserve fund sc@v\J;k  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Vx~[;*{,C9  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7
1z$a  
　　主营业务收入 Sales "e&S*8QhM  
　　主营业务成本 Cost of sales bO>Mvf  
　　主营业务税金及附加 Sales tax  =SRp  
　　营业费用 Operating expenses :y"Zc1_ E  
　　管理费用 General and administrative expenses DQ?'f@I& *  
　　财务费用 Financial expenses &s_[~g<  
　　投资收益 Investment income `|8)A)ZVT  
　　其他业务收入 Other operating income 0mF3Vs`-Q  
　　营业外收入 Non-operating income smoz5
~  
　　补贴收入 Subsidy income gLaFIeF<+  
　　其他业务支出 Other operating expenses Zh)Q
q?H  
　　营业外支出 Non-operating expenses 4hg#7#?boW  
　　所得税 Income tax 8*V3g_z  
　　直接人工成本差异(direct labor variance) JY(_}AAu  
　　直接材料成本差异(direct material variance) 2ZNTj u7h  
　　在产品计价(work-in-process costing) Be68 Fu0  
　　联产品成本计算(joint products costing) Sl/[9-a)  
　　生产成本汇总程序(accumulation process of procluction cost)  )Jz L  
　　制造费用差异(manufacturing expenses variance) a<kx95  
　　实际成本与估计成本(actual cost and estimated cost) Sy6Y3 ~7  
　　工资费用分配(salary costs allocation) O'Lgb 9  
　　成本曲线(cost curve) t,]r%  
　　农业生产成本(agriculture production cost) u%Bk"noCa  
　　原始成本和重置成本(original cost and replacement cost) ^cz#PNB  
　　工程施工成本 @{+c6.*}  
　　直接成本与间接成本(direct cost and indirect cost) fLa 7d?4  
　　可控成本(controllable cost) ;dPyhR  
　　制造费用分配(manufacturing expenses allocation) Ko] A}v\]  
　　理论成本与应用成本(theory cost and practice cost) C&^"]-t  
　　辅助生产成本分配(auxiliary production cost allocation) XkHO=  
　　期间,费用 ZxlQyr`~a(  
　　成本控制程序(procedure of cost control) v/ dSz/<]  
　　成本记录(cost entry, cost recorder cost agenda) ?\L@Pr|=Dr  
　　成本计算分批法(job costing method) 5}x^0 LY  
　　成本计算分步法 ArDkJ`DE  
　　直接人工成本差异(direct labor variance) @/@#,+  
　　成本控制方法(cost control method)