[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 Vhb~kI!x  
　　股本 Share capital [xDIK8d:I  
　　已归还投资 Investment returned S"
87 <o  
　　利润分配-其他转入 Profit appropriation - other transfer in ;i+(Q%LO  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve  :J)^gc  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve j.+,c#hFo
 
　　利润分配-提取储备基金 Profit appropriation - reserve fund 2(e;pM2Dq  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Pl#u,Y  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund e(`r"RrQ  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 20`XklV  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends dr(e)eD(R>  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve NA/Sv"7om  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends -~lrv#5Q  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _n4`mL8>kH  
　　期初未分配利润 Retained earnings, beginning of the year !ueh%V Ky  
　　资本公积-股本溢价 Capital surplus - share premium w>Ft5"z  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve o$*DFvk  
　　资本公积-接受现金捐赠 Capital surplus - cash donation *]kE3  
　　资本公积-股权投资准备 Capital surplus - investment reserve Yx ;j  
　　资本公积-拨款转入 Capital surplus - subsidiary mt e3k=17  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation OT)`)PZ"  
　　资本公积-其他 Capital surplus - others qPhVc9D#  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve U^-J_yq  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve pH@yE Vf  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %V
XIiu[  
　　盈余公积-储备基金 Surplus reserve - reserve fund {c&9}u$e  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund +s [_ 4  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment HDu|KW$o1  
　　主营业务收入 Sales = Q|s[F  
　　主营业务成本 Cost of sales i@<w"yNd_  
　　主营业务税金及附加 Sales tax nRX<$OzTV  
　　营业费用 Operating expenses D6e<1W  
　　管理费用 General and administrative expenses >Wpdq(o  
　　财务费用 Financial expenses =aehhs>  
　　投资收益 Investment income PM {L}tEQ  
　　其他业务收入 Other operating income 1'B=JyR~K  
　　营业外收入 Non-operating income bs?4|#[K  
　　补贴收入 Subsidy income `0{qfms  
　　其他业务支出 Other operating expenses U
2JxzHXZ  
　　营业外支出 Non-operating expenses )MX%DQw  
　　所得税 Income tax .=c@ps  
　　直接人工成本差异(direct labor variance) 3|Ar~_]  
　　直接材料成本差异(direct material variance) 9@*4^Ks p  
　　在产品计价(work-in-process costing)
kYd=DY   
　　联产品成本计算(joint products costing) #KtV4)(  
　　生产成本汇总程序(accumulation process of procluction cost) BMhuM~?(  
　　制造费用差异(manufacturing expenses variance) 0upZ4eN  
　　实际成本与估计成本(actual cost and estimated cost) HI)U6.'  
　　工资费用分配(salary costs allocation) Yt4v}{+  
　　成本曲线(cost curve) $,T3 vX]<  
　　农业生产成本(agriculture production cost) V<REcII.  
　　原始成本和重置成本(original cost and replacement cost) ^$lsmF]^  
　　工程施工成本 qEjsAL  
　　直接成本与间接成本(direct cost and indirect cost) #P1;*m  
　　可控成本(controllable cost) fAvB!e  
　　制造费用分配(manufacturing expenses allocation) gti=GmL(L  
　　理论成本与应用成本(theory cost and practice cost) |e3YTLsI  
　　辅助生产成本分配(auxiliary production cost allocation) 8[8U49V9(  
　　期间,费用 \z2d=
E  
　　成本控制程序(procedure of cost control) 9AQ2FD  
　　成本记录(cost entry, cost recorder cost agenda) "n<u(m8E  
　　成本计算分批法(job costing method)  a6
op  
　　成本计算分步法 uYc&Q$U  
　　直接人工成本差异(direct labor variance) ` "bp-/  
　　成本控制方法(cost control method)