[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 6
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　　股本 Share capital LibQlNW\  
　　已归还投资 Investment returned 6`6 / 2C$%  
　　利润分配-其他转入 Profit appropriation - other transfer in }:0ru_F)(4  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~uq010lMno  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6&;GC<].(y  
　　利润分配-提取储备基金 Profit appropriation - reserve fund )\D{5j  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund N<
b2xT  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund F_-xp1|  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 1MO-60  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends j `!Ge  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve du~V=%9  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends F7j/Zuj  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Gt?l 2s  
　　期初未分配利润 Retained earnings, beginning of the year SWhzcqp  
　　资本公积-股本溢价 Capital surplus - share premium JF~9efWe>  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve LjGZp"&{  
　　资本公积-接受现金捐赠 Capital surplus - cash donation !x ~s`z  
　　资本公积-股权投资准备 Capital surplus - investment reserve Eq tL&UHe  
　　资本公积-拨款转入 Capital surplus - subsidiary U/AiI;Ne  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5y g`

TW  
　　资本公积-其他 Capital surplus - others )qMbk7:v\  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve mj9sX^$dE  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve W,H8B%e  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve (K8Ob3zN_  
　　盈余公积-储备基金 Surplus reserve - reserve fund (y6}xOa(  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund sCt)Yp+8}B  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment U$OI]Dd9  
　　主营业务收入 Sales J;^PM:6  
　　主营业务成本 Cost of sales +ansN~3  
　　主营业务税金及附加 Sales tax } )Lz%Z  
　　营业费用 Operating expenses Wq+GlB*  
　　管理费用 General and administrative expenses FP=27=  
　　财务费用 Financial expenses iSoQ1#MP)2  
　　投资收益 Investment income J]Z~.f="  
　　其他业务收入 Other operating income vK+reXE  
　　营业外收入 Non-operating income EZjtZMnj  
　　补贴收入 Subsidy income /RqWrpzx@  
　　其他业务支出 Other operating expenses |LbAW/9a  
　　营业外支出 Non-operating expenses ^<-r57pz  
　　所得税 Income tax y9d"sqyh  
　　直接人工成本差异(direct labor variance) 9)W &y i  
　　直接材料成本差异(direct material variance) a9p:k ]{  
　　在产品计价(work-in-process costing) ?$ )5NQB%  
　　联产品成本计算(joint products costing) ,e9M%VIu6[  
　　生产成本汇总程序(accumulation process of procluction cost) M
Ir+4L  
　　制造费用差异(manufacturing expenses variance) U'9z.2"}9  
　　实际成本与估计成本(actual cost and estimated cost) NNbdP;=:u  
　　工资费用分配(salary costs allocation) *-5N0K<kQ  
　　成本曲线(cost curve) [(3s5)O  
　　农业生产成本(agriculture production cost) A&Aj!#  
　　原始成本和重置成本(original cost and replacement cost)  P33xt~  
　　工程施工成本 YK6'/2!  
　　直接成本与间接成本(direct cost and indirect cost) 7p2xst  
　　可控成本(controllable cost) eZU9L/w:  
　　制造费用分配(manufacturing expenses allocation) 7XyCl&Dc:  
　　理论成本与应用成本(theory cost and practice cost) 4LB8p7$|a3  
　　辅助生产成本分配(auxiliary production cost allocation) , p~1fB-/  
　　期间,费用 hPNMp@Nm6  
　　成本控制程序(procedure of cost control) I-r+1gty  
　　成本记录(cost entry, cost recorder cost agenda) yCN_vrH >  
　　成本计算分批法(job costing method) Q*%}w_D6f  
　　成本计算分步法 <C(o0u&/  
　　直接人工成本差异(direct labor variance) f4Y)GO<R]  
　　成本控制方法(cost control method)