[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 1`qMj0Y_  
　　股本 Share capital )x=1]T>v"'  
　　已归还投资 Investment returned fy@<&U5rg  
　　利润分配-其他转入 Profit appropriation - other transfer in P 'od`  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %_%Q8,W  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve %UERc{~o*,  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 7 *`h/  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund =*c7i]@}  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund naR0@Q"\h  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 4i(JZN?  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends %|q>pin2  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Ss ou  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 
po2 !  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares .ufTQ?Fe  
　　期初未分配利润 Retained earnings, beginning of the year S]Mw#O|  
　　资本公积-股本溢价 Capital surplus - share premium `n@*{J8  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve {CGUL|y  
　　资本公积-接受现金捐赠 Capital surplus - cash donation '6cWS'9"  
　　资本公积-股权投资准备 Capital surplus - investment reserve !C3MFm{B  
　　资本公积-拨款转入 Capital surplus - subsidiary pUQ/03dp  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation E%,^Yvh/  
　　资本公积-其他 Capital surplus - others &-Gqdnc  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {YAJBIvHV  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _4U5  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7`zHX&-W  
　　盈余公积-储备基金 Surplus reserve - reserve fund -~v2BN/  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund Rnr(g;2  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7'W%blg !V  
　　主营业务收入 Sales v50bdj9}k  
　　主营业务成本 Cost of sales zck#tht4 n  
　　主营业务税金及附加 Sales tax g4=pnK8  
　　营业费用 Operating expenses ZQ%'`q\c  
　　管理费用 General and administrative expenses ;S^
'V  
　　财务费用 Financial expenses 4gz H8sF  
　　投资收益 Investment income 7WkB>cn  
　　其他业务收入 Other operating income :~tAUy":_*  
　　营业外收入 Non-operating income (3Two}  
　　补贴收入 Subsidy income q1"$<# t  
　　其他业务支出 Other operating expenses 4~Vx3gEV:  
　　营业外支出 Non-operating expenses 7XTkX"zKj  
　　所得税 Income tax `(ue63AZ  
　　直接人工成本差异(direct labor variance) mGJKvJF   
　　直接材料成本差异(direct material variance) r%yvOF\>  
　　在产品计价(work-in-process costing) ZojIR\F^  
　　联产品成本计算(joint products costing) =S+wCN  
　　生产成本汇总程序(accumulation process of procluction cost) Q  Nh|Wz  
　　制造费用差异(manufacturing expenses variance) [65`$x
-  
　　实际成本与估计成本(actual cost and estimated cost) H8Bs<2  
　　工资费用分配(salary costs allocation) +./H6!  
　　成本曲线(cost curve) 'g=  
　　农业生产成本(agriculture production cost) tl,.fjZn  
　　原始成本和重置成本(original cost and replacement cost) *`ua'"="k  
　　工程施工成本 ? (Dq?-.  
　　直接成本与间接成本(direct cost and indirect cost) Ln')QN  
　　可控成本(controllable cost) 4:$4u@   
　　制造费用分配(manufacturing expenses allocation) fk6%XO  
　　理论成本与应用成本(theory cost and practice cost) r~jm`y  
　　辅助生产成本分配(auxiliary production cost allocation) 5\5/   
　　期间,费用
B%)%  
　　成本控制程序(procedure of cost control) `scR*]f1+  
　　成本记录(cost entry, cost recorder cost agenda) V@e?#iz  
　　成本计算分批法(job costing method) p*4':TFuD;  
　　成本计算分步法 D[aCsaR  
　　直接人工成本差异(direct labor variance) "7'J&^|  
　　成本控制方法(cost control method)