[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 j1F+,   
　　股本 Share capital [!&k?.*;<  
　　已归还投资 Investment returned JC"K{V{  
　　利润分配-其他转入 Profit appropriation - other transfer in >y9o&D  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve WO-WoPO  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6EU4  
　　利润分配-提取储备基金 Profit appropriation - reserve fund (g m^o{  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5G!U'.gr  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 5Mr;6 ]
I<  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit $Jm2,Yv  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends =.E(p)fz  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve y^=oY L  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends kkB
U<L2  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $/TA5h  
　　期初未分配利润 Retained earnings, beginning of the year aELT"b,x  
　　资本公积-股本溢价 Capital surplus - share premium ^,K.)s  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
A fN   
　　资本公积-接受现金捐赠 Capital surplus - cash donation g&TCff  
　　资本公积-股权投资准备 Capital surplus - investment reserve txo?k/w  
　　资本公积-拨款转入 Capital surplus - subsidiary 6B/"M-YME  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation t4_K>Mj+d  
　　资本公积-其他 Capital surplus - others  vkpV,}H  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve j dhml%pAd  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;CMC`h9,  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2w|u )ow)  
　　盈余公积-储备基金 Surplus reserve - reserve fund %`QsX {?,  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 8MeXVhM
 
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment F[=lA"F^  
　　主营业务收入 Sales /JeqoM"x  
　　主营业务成本 Cost of sales &H1D!N  
　　主营业务税金及附加 Sales tax d:pm|C|F  
　　营业费用 Operating expenses y]]Vp~R:[  
　　管理费用 General and administrative expenses aRKRy  
　　财务费用 Financial expenses f_h"gZWV  
　　投资收益 Investment income m=\eL ~h  
　　其他业务收入 Other operating income j' KobyX<  
　　营业外收入 Non-operating income k^5Rf  
　　补贴收入 Subsidy income N#['fg'  
　　其他业务支出 Other operating expenses Vfm #UvA  
　　营业外支出 Non-operating expenses 2Lekckgv  
　　所得税 Income tax G=!bM(]R~  
　　直接人工成本差异(direct labor variance) k*3_) S -  
　　直接材料成本差异(direct material variance) jfPJ5]Z  
　　在产品计价(work-in-process costing) .cS,T<$  
　　联产品成本计算(joint products costing) pt%~,M _  
　　生产成本汇总程序(accumulation process of procluction cost) 1+t
t'  
　　制造费用差异(manufacturing expenses variance) T0v@mXBQ  
　　实际成本与估计成本(actual cost and estimated cost) $v<hW A]>  
　　工资费用分配(salary costs allocation) %[\x%m)  
　　成本曲线(cost curve) a
/<pf\O  
　　农业生产成本(agriculture production cost) z!C4>,  
　　原始成本和重置成本(original cost and replacement cost) gVA}?t;  
　　工程施工成本 w+9C/U;|s  
　　直接成本与间接成本(direct cost and indirect cost) O"qa&3t%  
　　可控成本(controllable cost) uM)9b*Vbo  
　　制造费用分配(manufacturing expenses allocation) 0S:!Gv+  
　　理论成本与应用成本(theory cost and practice cost) #X@<U <R  
　　辅助生产成本分配(auxiliary production cost allocation) _2X6
bIE  
　　期间,费用 B%rr}Ro1e  
　　成本控制程序(procedure of cost control) @EP{VV  
　　成本记录(cost entry, cost recorder cost agenda) Ed&,[rC  
　　成本计算分批法(job costing method) pL}j ZTo  
　　成本计算分步法 k3/JQ]'D  
　　直接人工成本差异(direct labor variance) Y0X94k.u  
　　成本控制方法(cost control method)