[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 Y{c+/n3d  
　　股本 Share capital &
B@qb?UE1  
　　已归还投资 Investment returned 3F\UEpQ  
　　利润分配-其他转入 Profit appropriation - other transfer in _>/OqYR_jQ  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve be(p13&od  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve G1S:hw%rp  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Zoyo:vv&  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund an` GY&  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund VK/i5yT5N  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit wg{Y6XyH  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends B[{Ie G'  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve q,fk@GI'2  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :qxd s>Xm  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares A,f%0 eQR  
　　期初未分配利润 Retained earnings, beginning of the year
O#@KP"8  
　　资本公积-股本溢价 Capital surplus - share premium -) \!@n0  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve aj 6{  
　　资本公积-接受现金捐赠 Capital surplus - cash donation A]%hM_5s  
　　资本公积-股权投资准备 Capital surplus - investment reserve O/{W:hJjd  
　　资本公积-拨款转入 Capital surplus - subsidiary =:pN82.G  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation I.L8A|nZ  
　　资本公积-其他 Capital surplus - others QP[
`*X  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve HHae
rc  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [.*o< KP  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !Z`xw k"!  
　　盈余公积-储备基金 Surplus reserve - reserve fund ealh>Y  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund +{/*
P5  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 
i'NN  
　　主营业务收入 Sales Tx0l^(n  
　　主营业务成本 Cost of sales }RY&f4&GV,  
　　主营业务税金及附加 Sales tax x|IG'R1:Y  
　　营业费用 Operating expenses ^bckl tSo  
　　管理费用 General and administrative expenses #^;^_  
　　财务费用 Financial expenses ~zA{=|I2  
　　投资收益 Investment income aF rVP  
　　其他业务收入 Other operating income j,CMcP7A -  
　　营业外收入 Non-operating income gKay3}w  
　　补贴收入 Subsidy income ||vQW\g  
　　其他业务支出 Other operating expenses js8GK  
　　营业外支出 Non-operating expenses $[-{Mm  
　　所得税 Income tax *
3We5  
　　直接人工成本差异(direct labor variance) wJF Fg :  
　　直接材料成本差异(direct material variance) S&m5]h!D  
　　在产品计价(work-in-process costing) X>6VucH{\  
　　联产品成本计算(joint products costing)
OJ\rT.{  
　　生产成本汇总程序(accumulation process of procluction cost) 4!r> ^a  
　　制造费用差异(manufacturing expenses variance) iWNTI  
　　实际成本与估计成本(actual cost and estimated cost) j[
o5fr)L  
　　工资费用分配(salary costs allocation) mca9 +v  
　　成本曲线(cost curve) `O/RNMaC  
　　农业生产成本(agriculture production cost)
bUi@4S  
　　原始成本和重置成本(original cost and replacement cost) |~3$L\X  
　　工程施工成本 .+cYzS]!  
　　直接成本与间接成本(direct cost and indirect cost) 7OOod1  
　　可控成本(controllable cost) Y
)X58_En  
　　制造费用分配(manufacturing expenses allocation) r
 ,,A%  
　　理论成本与应用成本(theory cost and practice cost) D7Nz3.j  
　　辅助生产成本分配(auxiliary production cost allocation) Pf]O'G&F  
　　期间,费用 sP NAG  
　　成本控制程序(procedure of cost control) TAu*lL(F  
　　成本记录(cost entry, cost recorder cost agenda) 6uH1dsD  
　　成本计算分批法(job costing method) SY}iU@xo  
　　成本计算分步法 6@HY+RC
x  
　　直接人工成本差异(direct labor variance) ^2PQ75V@.  
　　成本控制方法(cost control method)