[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 7;fC %Fq  
　　股本 Share capital {fzX2qMZ]  
　　已归还投资 Investment returned p8~lGuH  
　　利润分配-其他转入 Profit appropriation - other transfer in .Q,"gsY  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *x|%Nua"  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve B2ln8NF#Q  
　　利润分配-提取储备基金 Profit appropriation - reserve fund u^tQ2&?O!P  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 2!J#XzR0W  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund nc k/Dw  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit OuTV
74  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends N|DI k  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve h#
hr'3bI1  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends WzN c=@[W  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 9{jMO  
　　期初未分配利润 Retained earnings, beginning of the year (BVqm
i{  
　　资本公积-股本溢价 Capital surplus - share premium 0Idek  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve vPNbV  
　　资本公积-接受现金捐赠 Capital surplus - cash donation h9H z6 >  
　　资本公积-股权投资准备 Capital surplus - investment reserve SH{@yS[c!  
　　资本公积-拨款转入 Capital surplus - subsidiary 5wx_ol}2  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation x|rc[e%k  
　　资本公积-其他 Capital surplus - others l/'Gbu ECm  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve szsVk#p  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve w*VN=  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve )/$J$'mcxd  
　　盈余公积-储备基金 Surplus reserve - reserve fund f,TW|Y'{g  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund )[Tm[o?Y.  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8!{*!|Xd  
　　主营业务收入 Sales ?'MkaG0g  
　　主营业务成本 Cost of sales cAW}a  
　　主营业务税金及附加 Sales tax .5 .(S^u  
　　营业费用 Operating expenses F}_b7|^  
　　管理费用 General and administrative expenses ttsR`R1.k  
　　财务费用 Financial expenses Z!"-LQJ  
　　投资收益 Investment income j 2ag b  
　　其他业务收入 Other operating income %} ``:  
　　营业外收入 Non-operating income  ##rkyd  
　　补贴收入 Subsidy income .uJ J<  
　　其他业务支出 Other operating expenses mAW.p=;  
　　营业外支出 Non-operating expenses 6Rn?pe^  
　　所得税 Income tax loVg{N:  
　　直接人工成本差异(direct labor variance) 1Toiq b/  
　　直接材料成本差异(direct material variance) ~S8:xG+s  
　　在产品计价(work-in-process costing) |H?t+Dyn)q  
　　联产品成本计算(joint products costing) J\@6YU[A  
　　生产成本汇总程序(accumulation process of procluction cost) yJ $6vmQ  
　　制造费用差异(manufacturing expenses variance) 9&Jf4lC94  
　　实际成本与估计成本(actual cost and estimated cost) k
s#3 o+  
　　工资费用分配(salary costs allocation) |(>`qL{|  
　　成本曲线(cost curve) <1
|[=$w  
　　农业生产成本(agriculture production cost) %10ONe}  
　　原始成本和重置成本(original cost and replacement cost) x6UXd~ L e  
　　工程施工成本 Nm
?^cR5r  
　　直接成本与间接成本(direct cost and indirect cost) E!9WZY  
　　可控成本(controllable cost) Z yGoOk  
　　制造费用分配(manufacturing expenses allocation) ^9
Pr`\   
　　理论成本与应用成本(theory cost and practice cost) Z =+Z96  
　　辅助生产成本分配(auxiliary production cost allocation) !O_G%+>5W  
　　期间,费用 0caZ_-zU  
　　成本控制程序(procedure of cost control) Dkz/hg:q  
　　成本记录(cost entry, cost recorder cost agenda) o}rG:rhIh  
　　成本计算分批法(job costing method) 2RkW/)A9  
　　成本计算分步法 Z2g'&,uc#  
　　直接人工成本差异(direct labor variance) e|]e\Or>  
　　成本控制方法(cost control method)