[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 EINjI:/D  
　　股本 Share capital "IjCuR;#  
　　已归还投资 Investment returned n B5:X  
　　利润分配-其他转入 Profit appropriation - other transfer in )37.H^7  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve pKnM=N1f  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve W`qiPLk  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ~$
bkWb*RJ  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund hJ>Kfm  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -$; h+9BO  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit &$,%6X"  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?bq S{KF  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =Fd!wkB'{  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends gc y'"d"  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
S m%\,/3  
　　期初未分配利润 Retained earnings, beginning of the year $wQk
Tx  
　　资本公积-股本溢价 Capital surplus - share premium }:b6WN;c  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve X:un4B}O  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 1&Fty'p  
　　资本公积-股权投资准备 Capital surplus - investment reserve n' Xv
PV|  
　　资本公积-拨款转入 Capital surplus - subsidiary ;j#(%U]Vp  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5*q!:$ W  
　　资本公积-其他 Capital surplus - others G<5i %@  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve sp/l-a  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve B5nzkJV<X  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %y{
f]m  
　　盈余公积-储备基金 Surplus reserve - reserve fund B;3lF;3`  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund l J'.1Z&  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment (Ov{gj^
 
　　主营业务收入 Sales :3uC W1  
　　主营业务成本 Cost of sales d-W@/J  
　　主营业务税金及附加 Sales tax zm&D#)  
　　营业费用 Operating expenses A<1:vV  
　　管理费用 General and administrative expenses pq3W.7z;b  
　　财务费用 Financial expenses |>Q]q  
　　投资收益 Investment income DR d|m
<Z  
　　其他业务收入 Other operating income n%SR5+N"  
　　营业外收入 Non-operating income DaA9fJ7a   
　　补贴收入 Subsidy income pB d_BaN  
　　其他业务支出 Other operating expenses L7gZ4Hu=`  
　　营业外支出 Non-operating expenses !zu YO3:  
　　所得税 Income tax ]YO &_#  
　　直接人工成本差异(direct labor variance) P ,%IZ.  
　　直接材料成本差异(direct material variance) @scy v@5)F  
　　在产品计价(work-in-process costing) x344}\  
　　联产品成本计算(joint products costing) Eeumi#$Z  
　　生产成本汇总程序(accumulation process of procluction cost) #[Z1W8e  
　　制造费用差异(manufacturing expenses variance) eaG_)y  
　　实际成本与估计成本(actual cost and estimated cost) ?
?'>kQ4  
　　工资费用分配(salary costs allocation) aB=&XGV9  
　　成本曲线(cost curve) %gd{u\h^  
　　农业生产成本(agriculture production cost) *an^ 0  
　　原始成本和重置成本(original cost and replacement cost) 56|o6-a^  
　　工程施工成本 g
!#M0  
　　直接成本与间接成本(direct cost and indirect cost) t#fbagTON  
　　可控成本(controllable cost) y@T0 jI  
　　制造费用分配(manufacturing expenses allocation)  1\[En/6  
　　理论成本与应用成本(theory cost and practice cost) jHU5>Gt-}  
　　辅助生产成本分配(auxiliary production cost allocation) ?4[IIX-  
　　期间,费用 p#]D-
?CM)  
　　成本控制程序(procedure of cost control) q&:UP  
　　成本记录(cost entry, cost recorder cost agenda) ~36)3W[4  
　　成本计算分批法(job costing method) 6>fQe8Y  
　　成本计算分步法 a/k0(  
　　直接人工成本差异(direct labor variance) 4 8}\  
　　成本控制方法(cost control method)