[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 e{c%o;m(  
　　股本 Share capital :Uj+iYE8Z8  
　　已归还投资 Investment returned +'JM:};1X8  
　　利润分配-其他转入 Profit appropriation - other transfer in X^r HugQ  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :Y~fPke  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve DRj\i6-v  
　　利润分配-提取储备基金 Profit appropriation - reserve fund )z$VQ=]"  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4Poi:0oOys  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4E&URl0Bh  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit `A$yF38!  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends b78'yM&  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve *ZF7m_8u{  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends L]9uY
  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ko$bCG%  
　　期初未分配利润 Retained earnings, beginning of the year !+=jD3HTJ  
　　资本公积-股本溢价 Capital surplus - share premium P ;PS+S9  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve K
zKHC  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ID E3>D  
　　资本公积-股权投资准备 Capital surplus - investment reserve %'%r.  
　　资本公积-拨款转入 Capital surplus - subsidiary 2< w/GX.  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation >}43MxU ?  
　　资本公积-其他 Capital surplus - others (,[m}Qb?!  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 8'@pX<  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +#A>[,U  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve -Q<3Q_  
　　盈余公积-储备基金 Surplus reserve - reserve fund KYu3dC'/,&  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 4:y;<8+j\  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment rwv_ RN  
　　主营业务收入 Sales sq*d?<:3  
　　主营业务成本 Cost of sales "Z#97Jc+J  
　　主营业务税金及附加 Sales tax P`cEu6:  
　　营业费用 Operating expenses |9{l8`9}_  
　　管理费用 General and administrative expenses Xu3 o,k  
　　财务费用 Financial expenses  9 k)?-  
　　投资收益 Investment income !!%vs 6  
　　其他业务收入 Other operating income C
>4y<,Q  
　　营业外收入 Non-operating income 1 nIb/nY  
　　补贴收入 Subsidy income #]q<fhJhr$  
　　其他业务支出 Other operating expenses :S{[^-"  
　　营业外支出 Non-operating expenses B=J eZMn  
　　所得税 Income tax 9<W0'6%{/  
　　直接人工成本差异(direct labor variance) r>eOq[z  
　　直接材料成本差异(direct material variance) {ckA  
　　在产品计价(work-in-process costing) pMHY2t  
　　联产品成本计算(joint products costing) /g< T
)$2  
　　生产成本汇总程序(accumulation process of procluction cost) ]Z&2  
　　制造费用差异(manufacturing expenses variance) &JVe -.  
　　实际成本与估计成本(actual cost and estimated cost) j$4To t  
　　工资费用分配(salary costs allocation) .zAB)rNc |  
　　成本曲线(cost curve) .fk!~8b[Q+  
　　农业生产成本(agriculture production cost) h? p&9[e`  
　　原始成本和重置成本(original cost and replacement cost) aqK<}jy  
　　工程施工成本 q UY;CEf  
　　直接成本与间接成本(direct cost and indirect cost) 1;i[H[hNY  
　　可控成本(controllable cost) w[qWr@
  
　　制造费用分配(manufacturing expenses allocation) 5#!pwjt~7  
　　理论成本与应用成本(theory cost and practice cost) XwOj`N{!H  
　　辅助生产成本分配(auxiliary production cost allocation) N0,.cd]y`  
　　期间,费用 ;HlVU  
　　成本控制程序(procedure of cost control) #6[FGM  
　　成本记录(cost entry, cost recorder cost agenda) 5#p [Q _  
　　成本计算分批法(job costing method) '3 xvQFg  
　　成本计算分步法 _S7GkpoK  
　　直接人工成本差异(direct labor variance) .ZJt  
　　成本控制方法(cost control method)