[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 Sz|Y$,  
　　股本 Share capital t
}X
B|h  
　　已归还投资 Investment returned o7Cnyy#:  
　　利润分配-其他转入 Profit appropriation - other transfer in iVKbGgA  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -.b Io  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve y4/>Ol]  
　　利润分配-提取储备基金 Profit appropriation - reserve fund PUE'Rr(Q  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund RUS7Z~5  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund TDl!qp @  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit HTDyuqs  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends =nvAOvP{?  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve hmBnV  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends oDW<e'Jm  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares TOco({/_/  
　　期初未分配利润 Retained earnings, beginning of the year E+m]aYu"  
　　资本公积-股本溢价 Capital surplus - share premium 5mna7BCEb  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve K=m9H=IX~T  
　　资本公积-接受现金捐赠 Capital surplus - cash donation CRc!|?  
　　资本公积-股权投资准备 Capital surplus - investment reserve jM
f 7J  
　　资本公积-拨款转入 Capital surplus - subsidiary y\)G7 (  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation {{.
sEi*  
　　资本公积-其他 Capital surplus - others vJTfo#C|  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ol?z<53X]  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ZVdsxo<  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^_*jp[!`b$  
　　盈余公积-储备基金 Surplus reserve - reserve fund 23}BW_m  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund (o x4K{  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment BrNG%
%n  
　　主营业务收入 Sales P\22op_te-  
　　主营业务成本 Cost of sales z*M}=`M$  
　　主营业务税金及附加 Sales tax bmj8WZ  
　　营业费用 Operating expenses r^w\9
a_  
　　管理费用 General and administrative expenses Z:_m}Ya|  
　　财务费用 Financial expenses T6 h;Y  
　　投资收益 Investment income H _Zo@y~J  
　　其他业务收入 Other operating income 9UeVvH  
　　营业外收入 Non-operating income =2RhPD  
　　补贴收入 Subsidy income 1u"R=D9p,=  
　　其他业务支出 Other operating expenses 8!u/   
　　营业外支出 Non-operating expenses JCw{ ?^F"  
　　所得税 Income tax vQ-i
xh  
　　直接人工成本差异(direct labor variance) %_B:EMPd  
　　直接材料成本差异(direct material variance) g.[+yzuE6  
　　在产品计价(work-in-process costing) QL)>/%yU  
　　联产品成本计算(joint products costing) v>#Cg\  
　　生产成本汇总程序(accumulation process of procluction cost) c }<*~w;  
　　制造费用差异(manufacturing expenses variance) !X5o7b)  
　　实际成本与估计成本(actual cost and estimated cost) qDby!^ryc  
　　工资费用分配(salary costs allocation) ,} 9f(`  
　　成本曲线(cost curve) B>~k).M&,  
　　农业生产成本(agriculture production cost) j~,h)C/v  
　　原始成本和重置成本(original cost and replacement cost) g2g
`,"T  
　　工程施工成本 P]pmt1a  
　　直接成本与间接成本(direct cost and indirect cost) ]j& FbP)3  
　　可控成本(controllable cost) 8_xnWMOe  
　　制造费用分配(manufacturing expenses allocation) {PN:bb  
　　理论成本与应用成本(theory cost and practice cost) ? .c?Pu  
　　辅助生产成本分配(auxiliary production cost allocation) gB(9vhj$  
　　期间,费用 'RDWU7c9]  
　　成本控制程序(procedure of cost control) N4I^.k<-A  
　　成本记录(cost entry, cost recorder cost agenda) P['X<
Xt8  
　　成本计算分批法(job costing method) zc6Ho  
　　成本计算分步法 5a=nF9/  
　　直接人工成本差异(direct labor variance) E4Y"X  
　　成本控制方法(cost control method)