[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 WTQ\PANAaR  
　　股本 Share capital 36&e.3/#  
　　已归还投资 Investment returned J9--tJ?[>o  
　　利润分配-其他转入 Profit appropriation - other transfer in ;s= l52  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve D(@S+r_ota  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve YNyk1cE  
　　利润分配-提取储备基金 Profit appropriation - reserve fund I#Y22&G1  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund hP%M?MKC  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund a8e6H30Sm  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ed{ -/l~j  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends r ,8 [O  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve T?CdZc.
 
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~OYiq}g  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares m/
@wh a  
　　期初未分配利润 Retained earnings, beginning of the year #>("CAB02T  
　　资本公积-股本溢价 Capital surplus - share premium 6xx<Y2@  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve A7Cm5>Y_S  
　　资本公积-接受现金捐赠 Capital surplus - cash donation `iFmrC<  
　　资本公积-股权投资准备 Capital surplus - investment reserve Fh&G;aE
q  
　　资本公积-拨款转入 Capital surplus - subsidiary !7O+og L  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation R6 <X%*&%  
　　资本公积-其他 Capital surplus - others "+R+6<"  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `!3SF|x&  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Fbr;{T .
 
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve b4%??"&<Y  
　　盈余公积-储备基金 Surplus reserve - reserve fund !3c \NbU  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund [x=s(:qy  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment e9Wa<i8  
　　主营业务收入 Sales e  }?db  
　　主营业务成本 Cost of sales gS!:+G%  
　　主营业务税金及附加 Sales tax >;aWz%-  
　　营业费用 Operating expenses P-9)38`5  
　　管理费用 General and administrative expenses K-^\" W8  
　　财务费用 Financial expenses B-Ll{k^  
　　投资收益 Investment income Y!aSs3c  
　　其他业务收入 Other operating income pGP7nw_g  
　　营业外收入 Non-operating income ;>U2|>5V  
　　补贴收入 Subsidy income ?8H8O %Z8  
　　其他业务支出 Other operating expenses > ym,{EHK  
　　营业外支出 Non-operating expenses P[G)sA_"  
　　所得税 Income tax "b~+;<}Q  
　　直接人工成本差异(direct labor variance) ^&9zw\x;z  
　　直接材料成本差异(direct material variance) /e5O"@  
　　在产品计价(work-in-process costing) T8?Ghbn  
　　联产品成本计算(joint products costing) Pf")
e,u$  
　　生产成本汇总程序(accumulation process of procluction cost) {K~'K+TPu  
　　制造费用差异(manufacturing expenses variance) .Bl\Z  
　　实际成本与估计成本(actual cost and estimated cost) :_ `F{rDB  
　　工资费用分配(salary costs allocation) p}}R-D&K  
　　成本曲线(cost curve) )
W,aN)1)  
　　农业生产成本(agriculture production cost) nK1Slg#U  
　　原始成本和重置成本(original cost and replacement cost) w8")w*9Lmg  
　　工程施工成本 XAD- 'i  
　　直接成本与间接成本(direct cost and indirect cost) t4."/.=+  
　　可控成本(controllable cost) ih-#5M@  
　　制造费用分配(manufacturing expenses allocation) *?@?f&E/  
　　理论成本与应用成本(theory cost and practice cost) $8)+XmsCr  
　　辅助生产成本分配(auxiliary production cost allocation)
F>SRs=_  
　　期间,费用 gmUz9P(  
　　成本控制程序(procedure of cost control) T= 80,  
　　成本记录(cost entry, cost recorder cost agenda) X~bX5b[P  
　　成本计算分批法(job costing method) B- RjMxX4>  
　　成本计算分步法 %Bj\W'V&p  
　　直接人工成本差异(direct labor variance) k&M;,e3v6  
　　成本控制方法(cost control method)