[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 ["}0umt  
　　股本 Share capital m/sAYF"  
　　已归还投资 Investment returned _"%ef"oPh  
　　利润分配-其他转入 Profit appropriation - other transfer in 6;U]l.  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve _ 97  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve >h/J{T(P>h  
　　利润分配-提取储备基金 Profit appropriation - reserve fund s4bL
L  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund EUj'%;sz-  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +rbj%v}Fh  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit r#wMd9])  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends }zi:nSpON  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve w+bQpIPM  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends *4Cq,o`o>  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares .WA
(X5  
　　期初未分配利润 Retained earnings, beginning of the year Ob2H7!  
　　资本公积-股本溢价 Capital surplus - share premium #L.fGTb  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve f_X]2in  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Esw#D90q  
　　资本公积-股权投资准备 Capital surplus - investment reserve L)JpMf0  
　　资本公积-拨款转入 Capital surplus - subsidiary TO
V531   
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 306C_M\$  
　　资本公积-其他 Capital surplus - others L,0HX   
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve VZ{aET!  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .Ya]N+r*  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^
EE3E'  
　　盈余公积-储备基金 Surplus reserve - reserve fund "BZ6G`  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund =]yJvn"  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment W'6~` t  
　　主营业务收入 Sales vbzeabm  
　　主营业务成本 Cost of sales S/
& _  
　　主营业务税金及附加 Sales tax  3}}~ (  
　　营业费用 Operating expenses 
Ok[y3S  
　　管理费用 General and administrative expenses )Ac+5bs  
　　财务费用 Financial expenses HJ]\VP9Zb  
　　投资收益 Investment income O/$pT%D1x  
　　其他业务收入 Other operating income {.O Bcx  
　　营业外收入 Non-operating income h|"98PI  
　　补贴收入 Subsidy income .P.TqT@)r  
　　其他业务支出 Other operating expenses !EuU @+  
　　营业外支出 Non-operating expenses (Y\aV+9[  
　　所得税 Income tax 'n%Ac&kk  
　　直接人工成本差异(direct labor variance) Udv5Y  
　　直接材料成本差异(direct material variance) 5FcKY_  
　　在产品计价(work-in-process costing) -8; ,#  
　　联产品成本计算(joint products costing) >up'`K,  
　　生产成本汇总程序(accumulation process of procluction cost) g2.%x \d  
　　制造费用差异(manufacturing expenses variance) " &'
Jw  
　　实际成本与估计成本(actual cost and estimated cost) o&)O&bNJ  
　　工资费用分配(salary costs allocation) R:kNAtK  
　　成本曲线(cost curve) /~V.qisZ  
　　农业生产成本(agriculture production cost) O{rgx~lLJt  
　　原始成本和重置成本(original cost and replacement cost) !tBNA  
　　工程施工成本 F@4XORO;  
　　直接成本与间接成本(direct cost and indirect cost) ?#ue:O1  
　　可控成本(controllable cost) )vO;=%GQ  
　　制造费用分配(manufacturing expenses allocation) |5S/h{gq  
　　理论成本与应用成本(theory cost and practice cost) #z 3tSnmp  
　　辅助生产成本分配(auxiliary production cost allocation) iX qB-4"  
　　期间,费用 ~,KAJ7O_  
　　成本控制程序(procedure of cost control) T
DXLxoC?  
　　成本记录(cost entry, cost recorder cost agenda) qN}kDT  
　　成本计算分批法(job costing method) zd AqGQfc  
　　成本计算分步法 _XIls*6AK  
　　直接人工成本差异(direct labor variance) 6*%3O=*  
　　成本控制方法(cost control method)