[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 %HRFH  
　　股本 Share capital F4m Q#YlrS  
　　已归还投资 Investment returned Kb_R "b3v  
　　利润分配-其他转入 Profit appropriation - other transfer in 3X+uJb2  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0d-w<lg9  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2u[:3K-@,  
　　利润分配-提取储备基金 Profit appropriation - reserve fund x 5u.D^  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
N.J;/!%!  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund G-U%  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit XA[GF6W,Y  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 5G~;g  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6~b~[gA  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7]_lSYwrb  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares xM1>kbo|  
　　期初未分配利润 Retained earnings, beginning of the year LzEAA{  
　　资本公积-股本溢价 Capital surplus - share premium :<%q9)aPf`  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Ag
sMk  
　　资本公积-接受现金捐赠 Capital surplus - cash donation DPfP)J:~  
　　资本公积-股权投资准备 Capital surplus - investment reserve i
<g|+}I  
　　资本公积-拨款转入 Capital surplus - subsidiary >'i d/  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation _tR%7%3*  
　　资本公积-其他 Capital surplus - others 8#
%p[TLj  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve u7u8cVF  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve j+3~  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Na^1dn  
　　盈余公积-储备基金 Surplus reserve - reserve fund { ~yj]+Im  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund '0|AtO77  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment pRtxyL"y  
　　主营业务收入 Sales fGiN`j}j  
　　主营业务成本 Cost of sales QD LXfl/  
　　主营业务税金及附加 Sales tax d\`A ^  
　　营业费用 Operating expenses h<.G^c)  
　　管理费用 General and administrative expenses ?) #dP8n  
　　财务费用 Financial expenses ,ZcW +!  
　　投资收益 Investment income Y[gj2vNe4g  
　　其他业务收入 Other operating income Q5e ,[1  
　　营业外收入 Non-operating income e{/(N tKf  
　　补贴收入 Subsidy income ?@9kVB*|  
　　其他业务支出 Other operating expenses 8uoFV=bj\  
　　营业外支出 Non-operating expenses c/ w
zV  
　　所得税 Income tax 9`\hG%F  
　　直接人工成本差异(direct labor variance) @oC8

:  
　　直接材料成本差异(direct material variance) (US]e un  
　　在产品计价(work-in-process costing) ?7@Y=7BS4  
　　联产品成本计算(joint products costing)
i^(_Gk  
　　生产成本汇总程序(accumulation process of procluction cost) @.fuR#  
　　制造费用差异(manufacturing expenses variance) 2Z6#3~  
　　实际成本与估计成本(actual cost and estimated cost) CjM+%l0MW  
　　工资费用分配(salary costs allocation) PIo/|1  
　　成本曲线(cost curve) N<+ > <>9  
　　农业生产成本(agriculture production cost) ~= HN30  
　　原始成本和重置成本(original cost and replacement cost) |XxA Fje  
　　工程施工成本 *L8Pj`zR  
　　直接成本与间接成本(direct cost and indirect cost) 2%N$Y]  
　　可控成本(controllable cost) 3ik   
　　制造费用分配(manufacturing expenses allocation) 693J?Yah[  
　　理论成本与应用成本(theory cost and practice cost) ^Sx0t  
　　辅助生产成本分配(auxiliary production cost allocation) z8M^TV  
　　期间,费用 KotJ,s ]B  
　　成本控制程序(procedure of cost control) m;{_%oQ;  
　　成本记录(cost entry, cost recorder cost agenda) x^}kG[s  
　　成本计算分批法(job costing method) <CJua1l\  
　　成本计算分步法 cD^n}'ej  
　　直接人工成本差异(direct labor variance) >`p `^:  
　　成本控制方法(cost control method)