[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 UZ"jQJQ  
　　股本 Share capital Ct)l0J\XH  
　　已归还投资 Investment returned ub* j&L=  
　　利润分配-其他转入 Profit appropriation - other transfer in }j. [h;C6  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve FNyr0!t,  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve  c>(`X@KL  
　　利润分配-提取储备基金 Profit appropriation - reserve fund @Pt,N qj
:  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _poe{@h!  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =vaC?d3  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ^*fZ  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends (pFPuV  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve l1h;ng6  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends }}g.L|  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8 FqhSzw  
　　期初未分配利润 Retained earnings, beginning of the year And|T 6u  
　　资本公积-股本溢价 Capital surplus - share premium 2W_p)8t>b  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve S|pMX87 R  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 1JIo,7  
　　资本公积-股权投资准备 Capital surplus - investment reserve > (.V(]{3y  
　　资本公积-拨款转入 Capital surplus - subsidiary B?G!~lQ)o  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation /s\_"p  
　　资本公积-其他 Capital surplus - others GWU"zWli]z  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 
B)bq@jM  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _ `RCY^t  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 69o,T
`B  
　　盈余公积-储备基金 Surplus reserve - reserve fund 8<VO>WA>E  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund lOc!KZHUp  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment \ M_}V[1+  
　　主营业务收入 Sales 79?%g=#=  
　　主营业务成本 Cost of sales DD4fV`:kG  
　　主营业务税金及附加 Sales tax r[TTG0|  
　　营业费用 Operating expenses >pVrY; P[  
　　管理费用 General and administrative expenses @DYxDap{  
　　财务费用 Financial expenses o?Wp[{K  
　　投资收益 Investment income +@QN)ZwVy  
　　其他业务收入 Other operating income nlfu y[oX  
　　营业外收入 Non-operating income !p4y@U{  
　　补贴收入 Subsidy income
b"t<B2N  
　　其他业务支出 Other operating expenses 5yHarC  
　　营业外支出 Non-operating expenses l^@!,Z  
　　所得税 Income tax J *lKXFq7  
　　直接人工成本差异(direct labor variance) z/,qQVv=}4  
　　直接材料成本差异(direct material variance) i"h '^6M1  
　　在产品计价(work-in-process costing) Gxtb@`f  
　　联产品成本计算(joint products costing) h SO(s  
　　生产成本汇总程序(accumulation process of procluction cost) /ox9m7Fz7  
　　制造费用差异(manufacturing expenses variance) Oh\+cvbG  
　　实际成本与估计成本(actual cost and estimated cost) yJ
heni  
　　工资费用分配(salary costs allocation) f~RS[h`:  
　　成本曲线(cost curve) &7{/ x~S{  
　　农业生产成本(agriculture production cost) "K"]/3`k-  
　　原始成本和重置成本(original cost and replacement cost) JVoW*uA  
　　工程施工成本 _msV3JBr  
　　直接成本与间接成本(direct cost and indirect cost) T.fmEl  
　　可控成本(controllable cost) Gl1Qbd0  
　　制造费用分配(manufacturing expenses allocation) z g@,s"`>  
　　理论成本与应用成本(theory cost and practice cost) &!y7PWHJ  
　　辅助生产成本分配(auxiliary production cost allocation) 7 ^fpbrj  
　　期间,费用 O%g%*9  
　　成本控制程序(procedure of cost control) :DxCjv  
　　成本记录(cost entry, cost recorder cost agenda) `v1Xywg9P  
　　成本计算分批法(job costing method) 4@qKML  
　　成本计算分步法 Nvlfi8.  
　　直接人工成本差异(direct labor variance) 3N'fHy  
　　成本控制方法(cost control method)