[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 8 oHyNo  
　　股本 Share capital yqF$J"=|  
　　已归还投资 Investment returned 6?/$K{AI  
　　利润分配-其他转入 Profit appropriation - other transfer in ?"p:6%GFz  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .(Gq9m[~8H  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve .wrNRU7
s  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Ojkbv  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Jlw oSe:S  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B)F2SK<@  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit u"K-mr#$[o  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends )$/Gh&1G  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve APT'2-I_  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends &(fB+VNrOH  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares G .~Psw#  
　　期初未分配利润 Retained earnings, beginning of the year J}7
iXTh  
　　资本公积-股本溢价 Capital surplus - share premium 8k$iz@e  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _Cv({m&N  
　　资本公积-接受现金捐赠 Capital surplus - cash donation r
l^_RI  
　　资本公积-股权投资准备 Capital surplus - investment reserve ?-,v0#  
　　资本公积-拨款转入 Capital surplus - subsidiary D?rQQxb  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,.`";='o  
　　资本公积-其他 Capital surplus - others '#SacJ\L7  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "HW~|M7>(  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {m9OgR5U  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Dg]ua5jk  
　　盈余公积-储备基金 Surplus reserve - reserve fund K1Tq7/N  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund YF=@nR$_~j  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment oJK]oVX9i  
　　主营业务收入 Sales H&6
5X  
　　主营业务成本 Cost of sales jNN$/ZWm  
　　主营业务税金及附加 Sales tax x.r~e)x=  
　　营业费用 Operating expenses yV:DR  
　　管理费用 General and administrative expenses cO2 .gQo'  
　　财务费用 Financial expenses t_&FK A  
　　投资收益 Investment income ?lzg )88I  
　　其他业务收入 Other operating income \xk`o5/{  
　　营业外收入 Non-operating income wO!k|7:Z  
　　补贴收入 Subsidy income 9hI4',(rE  
　　其他业务支出 Other operating expenses E9 QA<w  
　　营业外支出 Non-operating expenses /sENoQR  
　　所得税 Income tax 7-+X -Y?  
　　直接人工成本差异(direct labor variance) /<Cl\q2 A  
　　直接材料成本差异(direct material variance) @`U78)]  
　　在产品计价(work-in-process costing) &yzC\XdA  
　　联产品成本计算(joint products costing) __""!Yz  
　　生产成本汇总程序(accumulation process of procluction cost) SX|b 0S,  
　　制造费用差异(manufacturing expenses variance) _;J
7#j~}  
　　实际成本与估计成本(actual cost and estimated cost) VAc-RaA  
　　工资费用分配(salary costs allocation) U]dz_%CRP  
　　成本曲线(cost curve) -p`hevRr  
　　农业生产成本(agriculture production cost) xaWd \]UF  
　　原始成本和重置成本(original cost and replacement cost) 4E:HO\  
　　工程施工成本 A>^\jIB>  
　　直接成本与间接成本(direct cost and indirect cost) 'DlY8rEGP  
　　可控成本(controllable cost) )`Tny]M  
　　制造费用分配(manufacturing expenses allocation) p^+k:E>U  
　　理论成本与应用成本(theory cost and practice cost) \$s<G|<P  
　　辅助生产成本分配(auxiliary production cost allocation) |_aE~_  
　　期间,费用 qg
w:Q  
　　成本控制程序(procedure of cost control) Yt2_*K@rC  
　　成本记录(cost entry, cost recorder cost agenda) HE+y1f]  
　　成本计算分批法(job costing method) bT>% *  
　　成本计算分步法 Z b`}/%\7  
　　直接人工成本差异(direct labor variance) vk+TWf  
　　成本控制方法(cost control method)