[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 MLn\b0  
　　股本 Share capital x6B_5eF  
　　已归还投资 Investment returned  oN7JNMT  
　　利润分配-其他转入 Profit appropriation - other transfer in P|4qbm4%O,  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #&ZwQ w  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve qx<h rC0Z&  
　　利润分配-提取储备基金 Profit appropriation - reserve fund b)Dzau  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
UFY_.N~  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 8\@&~&(y:
 
　　利润分配-利润归还投资 Profit appropriation - return investment by profit D "9Hv3  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends e|jmOYWG  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [agp06 $D?  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /4PV< [ :_  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Ju.B!)uS#  
　　期初未分配利润 Retained earnings, beginning of the year F~tT5?+  
　　资本公积-股本溢价 Capital surplus - share premium or{X{_X7  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1lLL9l{UVw  
　　资本公积-接受现金捐赠 Capital surplus - cash donation [<p7'n3x  
　　资本公积-股权投资准备 Capital surplus - investment reserve *P}v82C N  
　　资本公积-拨款转入 Capital surplus - subsidiary rkz_h  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation sM$g
fFx  
　　资本公积-其他 Capital surplus - others y
YM_  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \5s#9  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?go+oS^  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve N++ jI(  
　　盈余公积-储备基金 Surplus reserve - reserve fund 98AX=%8  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund TwZASn]o  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 4
tv}V:EO  
　　主营业务收入 Sales V"{+cPBO)  
　　主营业务成本 Cost of sales dy%#E2f  
　　主营业务税金及附加 Sales tax NWq>Z!x`  
　　营业费用 Operating expenses 9dFSppM  
　　管理费用 General and administrative expenses qFD#D_O6  
　　财务费用 Financial expenses kLw
07&H  
　　投资收益 Investment income io{uN/!X_J  
　　其他业务收入 Other operating income 1^4z/<ZWm  
　　营业外收入 Non-operating income xVn"xk  
　　补贴收入 Subsidy income -1 Ok_h"  
　　其他业务支出 Other operating expenses 9OnH3   
　　营业外支出 Non-operating expenses Q(\U'|%J  
　　所得税 Income tax SsE8;IGH  
　　直接人工成本差异(direct labor variance) |n Fg"W  
　　直接材料成本差异(direct material variance) S uU_psF  
　　在产品计价(work-in-process costing) lSzLR~=Au  
　　联产品成本计算(joint products costing) 05cyWg9a  
　　生产成本汇总程序(accumulation process of procluction cost) b=Y:`&o=[  
　　制造费用差异(manufacturing expenses variance) Gcseq  
　　实际成本与估计成本(actual cost and estimated cost) " /&_B  
　　工资费用分配(salary costs allocation) ZFAi9M  
　　成本曲线(cost curve) RN3-:Zd_X  
　　农业生产成本(agriculture production cost) 8;
C_@  
　　原始成本和重置成本(original cost and replacement cost) SCZ6:P"$qX  
　　工程施工成本 oS/cS)N20  
　　直接成本与间接成本(direct cost and indirect cost) )d\u_m W^  
　　可控成本(controllable cost) z!r-g(^G  
　　制造费用分配(manufacturing expenses allocation) Gw5j6  
　　理论成本与应用成本(theory cost and practice cost) } :@s  
　　辅助生产成本分配(auxiliary production cost allocation) Q8kdX6NMd&  
　　期间,费用 K5fL{2V?  
　　成本控制程序(procedure of cost control) .%(Q*ioDh  
　　成本记录(cost entry, cost recorder cost agenda) QKAo}1Pq  
　　成本计算分批法(job costing method) ^" EsBt  
　　成本计算分步法
zIyMq3  
　　直接人工成本差异(direct labor variance) 0=2D90  
　　成本控制方法(cost control method)