[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(H?k  
　　股本 Share capital :J<Owh @  
　　已归还投资 Investment returned 1
xq3RD  
　　利润分配-其他转入 Profit appropriation - other transfer in e<kpcF5{\  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve =7# u+*Yr9  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Sb^add0dT  
　　利润分配-提取储备基金 Profit appropriation - reserve fund }F~f&<GX6  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \m@]G3=]  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /@6E3lhS  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit Q=^ktKMeR  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends C+DG+_%V*S  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve xP XoJN  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends U<K|jsFo  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares b
N]\K
/  
　　期初未分配利润 Retained earnings, beginning of the year 
er#8D6*  
　　资本公积-股本溢价 Capital surplus - share premium  b$PT_!d  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /5&3WG&<u  
　　资本公积-接受现金捐赠 Capital surplus - cash donation "0!~g/X`rK  
　　资本公积-股权投资准备 Capital surplus - investment reserve l# }As.o}  
　　资本公积-拨款转入 Capital surplus - subsidiary Q S5dP  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6\%r6_.d  
　　资本公积-其他 Capital surplus - others Og_2k ~  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *xEI Zx  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve od;Bb  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^- u [q- !  
　　盈余公积-储备基金 Surplus reserve - reserve fund tq2-.]Y@U  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund B?$S~5  }  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment pK-_R #  
　　主营业务收入 Sales LZgwIMd  
　　主营业务成本 Cost of sales '#;,oX~5  
　　主营业务税金及附加 Sales tax 'm  
　　营业费用 Operating expenses VFQq`!*i  
　　管理费用 General and administrative expenses NEjPU#@c  
　　财务费用 Financial expenses Y:DNu9  
　　投资收益 Investment income d;;>4}XJ]  
　　其他业务收入 Other operating income b #o}=m  
　　营业外收入 Non-operating income 7f.4/x^  
　　补贴收入 Subsidy income |Ba4 G`
 
　　其他业务支出 Other operating expenses Fr1;)WV  
　　营业外支出 Non-operating expenses yBpW#1=  
　　所得税 Income tax v!WU |=u  
　　直接人工成本差异(direct labor variance) rD:gN%B=  
　　直接材料成本差异(direct material variance) <1;,B%_^  
　　在产品计价(work-in-process costing) Ukk-(gjX  
　　联产品成本计算(joint products costing) )$2%&9b  
　　生产成本汇总程序(accumulation process of procluction cost) n's2/9x   
　　制造费用差异(manufacturing expenses variance) hY\Eh.  
　　实际成本与估计成本(actual cost and estimated cost) o[5=S, '  
　　工资费用分配(salary costs allocation) {hk M*:U  
　　成本曲线(cost curve) oO!1  
　　农业生产成本(agriculture production cost) T4%i`<i  
　　原始成本和重置成本(original cost and replacement cost)  }qgqb  
　　工程施工成本 ,mAB)at  
　　直接成本与间接成本(direct cost and indirect cost) GC5#1+fQ  
　　可控成本(controllable cost) wgSR*d>y*9  
　　制造费用分配(manufacturing expenses allocation) clPZd  
　　理论成本与应用成本(theory cost and practice cost) *7:u-}c!  
　　辅助生产成本分配(auxiliary production cost allocation) DTX/3EN  
　　期间,费用 rCnV5Yb0O  
　　成本控制程序(procedure of cost control) N7RG5?  
　　成本记录(cost entry, cost recorder cost agenda) |r)>bY7  
　　成本计算分批法(job costing method) `dG.L  
　　成本计算分步法 >/*?4  
　　直接人工成本差异(direct labor variance) ZuF4N=;  
　　成本控制方法(cost control method)