[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 "GAKi}y">v  
　　股本 Share capital 8ya|eJ]/L  
　　已归还投资 Investment returned tj tN<y  
　　利润分配-其他转入 Profit appropriation - other transfer in H`T}k+e2-N  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve p$6L_ *$  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "T6s;'k  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ~&+8m=   
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \~""<*Hz  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =n MAw&`  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit l,j0n0h.  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,^qHl+'  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve >+*lG>!z  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends -4S4I  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Ewo6Q){X  
　　期初未分配利润 Retained earnings, beginning of the year 7*47mJyc  
　　资本公积-股本溢价 Capital surplus - share premium 6,skF^  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ZZW%6-B  
　　资本公积-接受现金捐赠 Capital surplus - cash donation YU1z\pK  
　　资本公积-股权投资准备 Capital surplus - investment reserve K)9f\1\  
　　资本公积-拨款转入 Capital surplus - subsidiary :Y&h'FGZm
 
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation HH^yruP\}  
　　资本公积-其他 Capital surplus - others /Fp@j/50  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _;G|3>5u  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "%+9p6/
 
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3n1 >+8  
　　盈余公积-储备基金 Surplus reserve - reserve fund <* djtO  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund *0%G`Q  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment tnw6[U!rh=  
　　主营业务收入 Sales %eE 6\ f%g  
　　主营业务成本 Cost of sales YHo*IX')C?  
　　主营业务税金及附加 Sales tax ]U5/!e  
　　营业费用 Operating expenses AJt4I W@  
　　管理费用 General and administrative expenses @Y+9") ?  
　　财务费用 Financial expenses 4% 2MY\  
　　投资收益 Investment income 'k9 1;T[  
　　其他业务收入 Other operating income Qx77%L4  
　　营业外收入 Non-operating income ] U[4r9V  
　　补贴收入 Subsidy income Iyt.`z  
　　其他业务支出 Other operating expenses O)}5`0@L  
　　营业外支出 Non-operating expenses @5TJ]=  
　　所得税 Income tax 2r#W#z%vS  
　　直接人工成本差异(direct labor variance) s!/Q>A  
　　直接材料成本差异(direct material variance) ~0
1Fp;L/  
　　在产品计价(work-in-process costing) 6"jV>CNc@  
　　联产品成本计算(joint products costing) /QVhT  
　　生产成本汇总程序(accumulation process of procluction cost) 'V:ah38  
　　制造费用差异(manufacturing expenses variance) )dI `yf  
　　实际成本与估计成本(actual cost and estimated cost) h,P#
)^"  
　　工资费用分配(salary costs allocation) K=;oZYNd  
　　成本曲线(cost curve) 6
Y} Bza  
　　农业生产成本(agriculture production cost) !a9/8U_>XF  
　　原始成本和重置成本(original cost and replacement cost) b$eZ>X  
　　工程施工成本 ]llvG\  
　　直接成本与间接成本(direct cost and indirect cost) AJ85[~(lX  
　　可控成本(controllable cost) -Sj|Y}  
　　制造费用分配(manufacturing expenses allocation) $U}GX'1LZ  
　　理论成本与应用成本(theory cost and practice cost) %weG}gCM  
　　辅助生产成本分配(auxiliary production cost allocation) CYN|  
　　期间,费用 ~_"/\;
1  
　　成本控制程序(procedure of cost control) WB=|Ty~l  
　　成本记录(cost entry, cost recorder cost agenda) k54V h=p  
　　成本计算分批法(job costing method) O `a4 ")R  
　　成本计算分步法 +:m'  
　　直接人工成本差异(direct labor variance) 33b 3v\N  
　　成本控制方法(cost control method)