[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 4=BIYC"Lu  
　　股本 Share capital _,,w>q6K  
　　已归还投资 Investment returned .uo9VL<  
　　利润分配-其他转入 Profit appropriation - other transfer in d`}t!]Gg  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Zb p+b;  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve })v`` +  
　　利润分配-提取储备基金 Profit appropriation - reserve fund rKhhx   
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund hH&A1vUv  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /0.m|Th'm  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 8h,>f#)0c  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3} Xf  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &xAwk-{W  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends U]o  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
bdS  
　　期初未分配利润 Retained earnings, beginning of the year tsY BZaH  
　　资本公积-股本溢价 Capital surplus - share premium %<^IAMkp  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Gr),o6}p  
　　资本公积-接受现金捐赠 Capital surplus - cash donation f ye=8 r  
　　资本公积-股权投资准备 Capital surplus - investment reserve ]AB<OjF1c|  
　　资本公积-拨款转入 Capital surplus - subsidiary CyR1.|!@  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation {5GXN!f  
　　资本公积-其他 Capital surplus - others _l {`lQ
}  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve W(gOidKKz  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve vYPZVqF_$  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve TJ_<21a  
　　盈余公积-储备基金 Surplus reserve - reserve fund nzcXL =^r3  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund e&R?9z-*  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment O`M6=\  
　　主营业务收入 Sales JZl"k  
　　主营业务成本 Cost of sales Y8%bk2  
　　主营业务税金及附加 Sales tax ;2k!K
W@  
　　营业费用 Operating expenses :637MD>5lO  
　　管理费用 General and administrative expenses K*QRi/O  
　　财务费用 Financial expenses rf ?\s/#OY  
　　投资收益 Investment income {Xjj-@  
　　其他业务收入 Other operating income {^z>uRZ3  
　　营业外收入 Non-operating income ~x-"?K  
　　补贴收入 Subsidy income q6]T;)U&  
　　其他业务支出 Other operating expenses Rj'Tu0l  
　　营业外支出 Non-operating expenses {V7W!0;!  
　　所得税 Income tax M:5K4$>Kx  
　　直接人工成本差异(direct labor variance) 
iAl.(j  
　　直接材料成本差异(direct material variance) )/p=ZH0[  
　　在产品计价(work-in-process costing) iaV%*  
　　联产品成本计算(joint products costing) _9pcHhJux  
　　生产成本汇总程序(accumulation process of procluction cost) ]B2%\}c  
　　制造费用差异(manufacturing expenses variance) 0XSMby?t`  
　　实际成本与估计成本(actual cost and estimated cost) ;%ng])w=;  
　　工资费用分配(salary costs allocation) q*^m8  
　　成本曲线(cost curve) _{ Np_(g  
　　农业生产成本(agriculture production cost) =$wQA  
　　原始成本和重置成本(original cost and replacement cost) Ib&]1ger#=  
　　工程施工成本 w$evAPuz^  
　　直接成本与间接成本(direct cost and indirect cost) kgv29j?k;  
　　可控成本(controllable cost) x@p1(V.  
　　制造费用分配(manufacturing expenses allocation) A!:R1tTR;S  
　　理论成本与应用成本(theory cost and practice cost) j=up7395  
　　辅助生产成本分配(auxiliary production cost allocation) !q8"Q t  
　　期间,费用 )Y](Mj!D  
　　成本控制程序(procedure of cost control) {Qf/.[  
　　成本记录(cost entry, cost recorder cost agenda) 2{6%+>jB  
　　成本计算分批法(job costing method) yt4s g/]:  
　　成本计算分步法 N hY`_?)  
　　直接人工成本差异(direct labor variance) 1C5~GI`  
　　成本控制方法(cost control method)