[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 $LJCup,1"  
　　股本 Share capital :'K%&e?7s  
　　已归还投资 Investment returned )jm u*D5N  
　　利润分配-其他转入 Profit appropriation - other transfer in t'DYT"3  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;`}b .S=n  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve !/6KQdF  
　　利润分配-提取储备基金 Profit appropriation - reserve fund |emZZj  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &?#!%Ds  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund t.6gyrV7><  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 5 $: q  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends z]0UW\S/  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve UkgiSv+  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends YN($rAkL  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6
^vHFJ$  
　　期初未分配利润 Retained earnings, beginning of the year PtT$#>hx]  
　　资本公积-股本溢价 Capital surplus - share premium ZE"Z_E;r  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve .h@HAnmE  
　　资本公积-接受现金捐赠 Capital surplus - cash donation I+FQ2\J*H  
　　资本公积-股权投资准备 Capital surplus - investment reserve }@NT#hD  
　　资本公积-拨款转入 Capital surplus - subsidiary YMIX|bj6Y  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation jLgx(bM
n  
　　资本公积-其他 Capital surplus - others [cvtF(,  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [;qZu`n>  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve c(!8L\69V}  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve }q<%![%  
　　盈余公积-储备基金 Surplus reserve - reserve fund "%fvA;  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund h0n,WU/Kw  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8[mj*^P  
　　主营业务收入 Sales q?2kD"%$  
　　主营业务成本 Cost of sales g9oYK  
　　主营业务税金及附加 Sales tax (Gpk;DD  
　　营业费用 Operating expenses <o.?T*Q9  
　　管理费用 General and administrative expenses Sp^jC Xu  
　　财务费用 Financial expenses t*cVDA&K  
　　投资收益 Investment income nk-V{']  
　　其他业务收入 Other operating income )1 =|\  
　　营业外收入 Non-operating income >2@ a\  
　　补贴收入 Subsidy income -3eHJccB  
　　其他业务支出 Other operating expenses ;'xd8Jf  
　　营业外支出 Non-operating expenses 7(1UXtT  
　　所得税 Income tax BuIly&qbm<  
　　直接人工成本差异(direct labor variance) Fmu
x#}Z  
　　直接材料成本差异(direct material variance) v#o<. Ig  
　　在产品计价(work-in-process costing) H_+F~P5RC  
　　联产品成本计算(joint products costing) { 0vHgi  
　　生产成本汇总程序(accumulation process of procluction cost) Nw|m"VLb  
　　制造费用差异(manufacturing expenses variance) xXm:S{I  
　　实际成本与估计成本(actual cost and estimated cost) v|K<3@J  
　　工资费用分配(salary costs allocation) s^Wh!:>r/  
　　成本曲线(cost curve) `1qM S q  
　　农业生产成本(agriculture production cost) okv`v ({  
　　原始成本和重置成本(original cost and replacement cost) 2*9rhOK*  
　　工程施工成本 L#X!.  
　　直接成本与间接成本(direct cost and indirect cost) |m /XGr  
　　可控成本(controllable cost) s u)AIvF
{  
　　制造费用分配(manufacturing expenses allocation) +7|Qd}\X  
　　理论成本与应用成本(theory cost and practice cost)  wk (}q  
　　辅助生产成本分配(auxiliary production cost allocation) t ]yD95|  
　　期间,费用 Bh*7uNM  
　　成本控制程序(procedure of cost control) s0bWg$  
　　成本记录(cost entry, cost recorder cost agenda) |jwN8@  
　　成本计算分批法(job costing method) _aLml9f W  
　　成本计算分步法 0'O*Y ]h+  
　　直接人工成本差异(direct labor variance) XI*cu\7sy  
　　成本控制方法(cost control method)