[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 J pCZq #  
　　股本 Share capital $=@9 D,R  
　　已归还投资 Investment returned ;T"m[D  
　　利润分配-其他转入 Profit appropriation - other transfer in Y_|K,T6Zj@  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve jL>I5f  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve a[
d{>Fb.  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 'Wx\"]:  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #J<`p  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund s)`1Rf  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit &cn%4Er  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends #%}u8\q  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve cLN[o8ZU  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends h0Sy']3m  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Uy_}@50"l  
　　期初未分配利润 Retained earnings, beginning of the year e&FX7dsyy  
　　资本公积-股本溢价 Capital surplus - share premium >M8^Jgh  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve h[[/p {z  
　　资本公积-接受现金捐赠 Capital surplus - cash donation cx1WGbZ  
　　资本公积-股权投资准备 Capital surplus - investment reserve bH)8UQR%  
　　资本公积-拨款转入 Capital surplus - subsidiary 5Xy^I^J  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation #qiGOpTF.  
　　资本公积-其他 Capital surplus - others z9);e8ck  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Y9
I #Q  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve hK9
t}NE.O  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ,h5-rw'  
　　盈余公积-储备基金 Surplus reserve - reserve fund 5,=B 1  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund h
q&  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment -G^t-I  
　　主营业务收入 Sales R;Gl{  
　　主营业务成本 Cost of sales r-\T}e2Gz  
　　主营业务税金及附加 Sales tax #%=vy\r  
　　营业费用 Operating expenses @88
z{  
　　管理费用 General and administrative expenses J*6n6  
　　财务费用 Financial expenses q!9v}R3(  
　　投资收益 Investment income 4LKs'$:A=  
　　其他业务收入 Other operating income 8n."
5,P  
　　营业外收入 Non-operating income EU&3Pdn d  
　　补贴收入 Subsidy income M#8Ao4 T  
　　其他业务支出 Other operating expenses A aF5`  
　　营业外支出 Non-operating expenses [/fwt!  
　　所得税 Income tax G,mH!lSm,  
　　直接人工成本差异(direct labor variance) ,$zSJzS  
　　直接材料成本差异(direct material variance) YVg}q#  
　　在产品计价(work-in-process costing) 
+y{93nl  
　　联产品成本计算(joint products costing) Ymk
4Cu.s  
　　生产成本汇总程序(accumulation process of procluction cost) uYFcq  
　　制造费用差异(manufacturing expenses variance)
<*6y`X  
　　实际成本与估计成本(actual cost and estimated cost)  >Wr   
　　工资费用分配(salary costs allocation) ~jRk10T(B  
　　成本曲线(cost curve) }T1Xds8w)t  
　　农业生产成本(agriculture production cost) a@a1 TpLQ  
　　原始成本和重置成本(original cost and replacement cost) 65e Wu=T  
　　工程施工成本 ]rX?n  
　　直接成本与间接成本(direct cost and indirect cost) pg& ]F  
　　可控成本(controllable cost)  j5VRv$P  
　　制造费用分配(manufacturing expenses allocation) uI:3$  
　　理论成本与应用成本(theory cost and practice cost) WNlSve)]ie  
　　辅助生产成本分配(auxiliary production cost allocation) GYb2m"a)  
　　期间,费用 pTV@nP  
　　成本控制程序(procedure of cost control) C&s }m0R  
　　成本记录(cost entry, cost recorder cost agenda) C4SD  
　　成本计算分批法(job costing method) -z~ V  
　　成本计算分步法 C[<\ufclD  
　　直接人工成本差异(direct labor variance) ??e#E [bI  
　　成本控制方法(cost control method)