[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 5n{d jP  
　　股本 Share capital c+ e~BN  
　　已归还投资 Investment returned B(ktIy  
　　利润分配-其他转入 Profit appropriation - other transfer in @`dlhz  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;S '?l
0  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]!&$&t8.  
　　利润分配-提取储备基金 Profit appropriation - reserve fund aU^6FI  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Qd{8.lB~LQ  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~f[ Y;  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit @Z2np{X:  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends }YVF fi~  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ts9wSx~[+  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends *tgu@9b  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 
Tjhy@3  
　　期初未分配利润 Retained earnings, beginning of the year @XX PJq;J  
　　资本公积-股本溢价 Capital surplus - share premium y.c6r> }  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve &T~X`{V]`  
　　资本公积-接受现金捐赠 Capital surplus - cash donation -Ep#q&\  
　　资本公积-股权投资准备 Capital surplus - investment reserve +{RTz)e?*  
　　资本公积-拨款转入 Capital surplus - subsidiary Y
WvD+  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation v"W*@7<`S  
　　资本公积-其他 Capital surplus - others %1.F;-GdsW  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve mO;
QT  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [ 'lu;1-,  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <r.QS[:h  
　　盈余公积-储备基金 Surplus reserve - reserve fund S#?2E8  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund . ump? M  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment r9OgezER  
　　主营业务收入 Sales _p*8ke  
　　主营业务成本 Cost of sales *LU/3H|}  
　　主营业务税金及附加 Sales tax V`1{*PrI@L  
　　营业费用 Operating expenses #[bL9R5NC  
　　管理费用 General and administrative expenses 3ie k>'T  
　　财务费用 Financial expenses ; B yt'S  
　　投资收益 Investment income UaF~[toX  
　　其他业务收入 Other operating income S`U8\KTi  
　　营业外收入 Non-operating income M{{kO@ P"9  
　　补贴收入 Subsidy income  2Y23!hw  
　　其他业务支出 Other operating expenses 6UuN -7z!"  
　　营业外支出 Non-operating expenses ^2nrA pF  
　　所得税 Income tax @,TIw[p  
　　直接人工成本差异(direct labor variance) BZ1wE1t  
　　直接材料成本差异(direct material variance) &hI!mo  
　　在产品计价(work-in-process costing) A*?PH`bY  
　　联产品成本计算(joint products costing) G<n75!  
　　生产成本汇总程序(accumulation process of procluction cost) 1o%#kf  
　　制造费用差异(manufacturing expenses variance) wW1VOj=6V"  
　　实际成本与估计成本(actual cost and estimated cost) jDpA>{O[  
　　工资费用分配(salary costs allocation) _&BK4?H@b  
　　成本曲线(cost curve) uR5+")r@S  
　　农业生产成本(agriculture production cost) ]s AuL
!  
　　原始成本和重置成本(original cost and replacement cost) U?le|tK  
　　工程施工成本 ou<3}g  
　　直接成本与间接成本(direct cost and indirect cost) .Y;
f9R  
　　可控成本(controllable cost) w;`Jj-  
　　制造费用分配(manufacturing expenses allocation) `\62 iUN  
　　理论成本与应用成本(theory cost and practice cost) =
IRot  
　　辅助生产成本分配(auxiliary production cost allocation) d X cbS<  
　　期间,费用 ?J2A1iuq3  
　　成本控制程序(procedure of cost control)  4d5c]%  
　　成本记录(cost entry, cost recorder cost agenda) t-iXY0%&  
　　成本计算分批法(job costing method) gZ$ 8Y7  
　　成本计算分步法 ;+E]F8G9r  
　　直接人工成本差异(direct labor variance) Zek@ xr;]  
　　成本控制方法(cost control method)