[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 ;(/go\m tB  
　　股本 Share capital [cd1Mf:[Y  
　　已归还投资 Investment returned Z5 IW
oY  
　　利润分配-其他转入 Profit appropriation - other transfer in r9_ ON|  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve PO"lY'W.U  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve nTr%S&<+"  
　　利润分配-提取储备基金 Profit appropriation - reserve fund js81@WX!c  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund apk,\L@sZ  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund F*PhV|XU  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit k9rws  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends .u&xo{$'dS  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /"g Ryv  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends '37 {$VHw  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Mc@9ivwL#  
　　期初未分配利润 Retained earnings, beginning of the year V'XEz;Ze  
　　资本公积-股本溢价 Capital surplus - share premium [G|.  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0AQ4:K
V(Y  
　　资本公积-接受现金捐赠 Capital surplus - cash donation xOe 1
v9<  
　　资本公积-股权投资准备 Capital surplus - investment reserve ?CQE6ch  
　　资本公积-拨款转入 Capital surplus - subsidiary H:~p5t  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation -`k>(\Q<d  
　　资本公积-其他 Capital surplus - others |})s0TU  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Hloe7+5UD  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \yJ 4+vo2Q  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5eori8gr7  
　　盈余公积-储备基金 Surplus reserve - reserve fund .pUB.l$)  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund )-3~^Y#r_  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment :.*Q@X}-I  
　　主营业务收入 Sales AfTm#-R  
　　主营业务成本 Cost of sales et 1HbX  
　　主营业务税金及附加 Sales tax o7!A(Eu  
　　营业费用 Operating expenses  +x 3x  
　　管理费用 General and administrative expenses <J;O$S  
　　财务费用 Financial expenses 3<r7"/5  
　　投资收益 Investment income dA hcA.  
　　其他业务收入 Other operating income })-V,\  
　　营业外收入 Non-operating income FTZ=u0  
　　补贴收入 Subsidy income d*^JO4'  
　　其他业务支出 Other operating expenses I3nE]OcW@  
　　营业外支出 Non-operating expenses .Od:#(aq  
　　所得税 Income tax Ep;uz5 ^8  
　　直接人工成本差异(direct labor variance) 71nZi`AR  
　　直接材料成本差异(direct material variance) vMp=\U-~^  
　　在产品计价(work-in-process costing) caQ1SV^{9  
　　联产品成本计算(joint products costing) plWN uEW  
　　生产成本汇总程序(accumulation process of procluction cost) pWRdI_  
　　制造费用差异(manufacturing expenses variance) 2X2Ax~d@  
　　实际成本与估计成本(actual cost and estimated cost) Z{^!z  
　　工资费用分配(salary costs allocation) #7O7O~  
　　成本曲线(cost curve) $\P/ %eP  
　　农业生产成本(agriculture production cost) aH6j,R%  
　　原始成本和重置成本(original cost and replacement cost) Cb
+sE"x]  
　　工程施工成本 ]eGa_Ld  
　　直接成本与间接成本(direct cost and indirect cost) -w"I  
　　可控成本(controllable cost) %Y
ZCdS  
　　制造费用分配(manufacturing expenses allocation) b /UXO$_~-  
　　理论成本与应用成本(theory cost and practice cost) A5Jadz~  
　　辅助生产成本分配(auxiliary production cost allocation) Y5GN7.  
　　期间,费用 1-p#}VX  
　　成本控制程序(procedure of cost control) #a}w&O";  
　　成本记录(cost entry, cost recorder cost agenda) jv~#'=T'  
　　成本计算分批法(job costing method) j-1V,V=  
　　成本计算分步法 UmVn:a  
　　直接人工成本差异(direct labor variance) j_rO_m<8  
　　成本控制方法(cost control method)