[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 vFQ,5n;fF  
　　股本 Share capital y
1pu R7  
　　已归还投资 Investment returned wK!~tYxP  
　　利润分配-其他转入 Profit appropriation - other transfer in zT#`qCbT'J  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 38IMxd9v  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4kl Ao$  
　　利润分配-提取储备基金 Profit appropriation - reserve fund [4Q"#[V&9  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund rs-,0'z,7  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Hd &{d+B  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 27A!\pn  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends WZn.;  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve t ls60h  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends cWLqU  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
;\{`Ci\  
　　期初未分配利润 Retained earnings, beginning of the year /*rht
rS)  
　　资本公积-股本溢价 Capital surplus - share premium "%6/a7S  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ST dNM\+  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 0
n vSvk  
　　资本公积-股权投资准备 Capital surplus - investment reserve RU#F8
O  
　　资本公积-拨款转入 Capital surplus - subsidiary 5@!st  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation \Qy$I-Du  
　　资本公积-其他 Capital surplus - others e0HfP v_  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve iG<Som  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ytAWOt}`  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve r 
?m6$  
　　盈余公积-储备基金 Surplus reserve - reserve fund D Ml?o:l  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ]$b2a& r9  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment `{Tk@A_yd  
　　主营业务收入 Sales $8~e}8dt|  
　　主营业务成本 Cost of sales O7G"sT1Dv  
　　主营业务税金及附加 Sales tax .uz|/Zy  
　　营业费用 Operating expenses "Cz<d w]D  
　　管理费用 General and administrative expenses p&b5% 4P  
　　财务费用 Financial expenses gm)@c2?.  
　　投资收益 Investment income Zjh 2{ :  
　　其他业务收入 Other operating income mY7>(M{
 
　　营业外收入 Non-operating income gm"#:< )  
　　补贴收入 Subsidy income 4JyM7ePND}  
　　其他业务支出 Other operating expenses bBc-^  
　　营业外支出 Non-operating expenses PoSpkJH  
　　所得税 Income tax EnVuD 9  
　　直接人工成本差异(direct labor variance) Rl~T$ Ey  
　　直接材料成本差异(direct material variance) +9;2xya2  
　　在产品计价(work-in-process costing) }^kL|qmjR  
　　联产品成本计算(joint products costing) 2f~($}+*  
　　生产成本汇总程序(accumulation process of procluction cost) h*i9 m o  
　　制造费用差异(manufacturing expenses variance) jeUUa-zR3  
　　实际成本与估计成本(actual cost and estimated cost) r' Z3  
　　工资费用分配(salary costs allocation) ca<"  
　　成本曲线(cost curve) !ZXUPH  
　　农业生产成本(agriculture production cost) ]/X(V|t  
　　原始成本和重置成本(original cost and replacement cost) \}0-^(9zd  
　　工程施工成本 kFLB> j97  
　　直接成本与间接成本(direct cost and indirect cost) 5\ fCd|  
　　可控成本(controllable cost) iEyeX0nm  
　　制造费用分配(manufacturing expenses allocation) ?Bi*1V<R  
　　理论成本与应用成本(theory cost and practice cost) yHo[{,4itA  
　　辅助生产成本分配(auxiliary production cost allocation) qQ]]~ F  
　　期间,费用 /iaf ^ >  
　　成本控制程序(procedure of cost control) %kshQ%P)?  
　　成本记录(cost entry, cost recorder cost agenda) }2
8=  
　　成本计算分批法(job costing method) i
A }vKQ  
　　成本计算分步法
rVnd0K  
　　直接人工成本差异(direct labor variance) LPd\-S_rsP  
　　成本控制方法(cost control method)