[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 Y>
w7%N  
　　股本 Share capital f~wON>$K  
　　已归还投资 Investment returned =S{OzF  
　　利润分配-其他转入 Profit appropriation - other transfer in mP\V.^  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve by'KJxl[  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Xi%Og
\vm5  
　　利润分配-提取储备基金 Profit appropriation - reserve fund B?i#m^S  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund KGM__ZO.  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0&sa#g2  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit d^A]]Xg  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends b
]
b>i]n  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve h"+7cc@  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends =tD*,2]  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }},0#Ap
 
　　期初未分配利润 Retained earnings, beginning of the year rs?Dn6:;B  
　　资本公积-股本溢价 Capital surplus - share premium )XN%p n  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <~
5O-.G]  
　　资本公积-接受现金捐赠 Capital surplus - cash donation %4m Nk}tyH  
　　资本公积-股权投资准备 Capital surplus - investment reserve g_cED15  
　　资本公积-拨款转入 Capital surplus - subsidiary Zpg;hj5_  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ht;Rz*}  
　　资本公积-其他 Capital surplus - others fY9+m}$S$  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 'wEQvC S  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve u X1;  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ]Z5m _-I  
　　盈余公积-储备基金 Surplus reserve - reserve fund |\Jnr3)  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund I
Wu=z!mO  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ywJ [WfCY  
　　主营业务收入 Sales Q~nVbj?c2v  
　　主营业务成本 Cost of sales <b H*f w  
　　主营业务税金及附加 Sales tax nQmHYOF%  
　　营业费用 Operating expenses #4mRMsW5"  
　　管理费用 General and administrative expenses Xd%qebK  
　　财务费用 Financial expenses r\Y,*e  
　　投资收益 Investment income I :<,9.   
　　其他业务收入 Other operating income 2>9\o]ac4  
　　营业外收入 Non-operating income 3eE=>E 4,  
　　补贴收入 Subsidy income pL1ABvBB  
　　其他业务支出 Other operating expenses %3qjgyLZ|  
　　营业外支出 Non-operating expenses c`;oV- f  
　　所得税 Income tax je^VJ&ac  
　　直接人工成本差异(direct labor variance) C zJ-tEO  
　　直接材料成本差异(direct material variance) 5zBA]1PY  
　　在产品计价(work-in-process costing) Uap0O2n  
　　联产品成本计算(joint products costing) yF(9=z"?  
　　生产成本汇总程序(accumulation process of procluction cost) <VhmtT%7  
　　制造费用差异(manufacturing expenses variance) bUS:c 2"  
　　实际成本与估计成本(actual cost and estimated cost) -c&=3O!  
　　工资费用分配(salary costs allocation) )).=MTk  
　　成本曲线(cost curve) ;/$pxD  
　　农业生产成本(agriculture production cost) -+@N/d5  
　　原始成本和重置成本(original cost and replacement cost) d.+  
　　工程施工成本 9JP:wE~y  
　　直接成本与间接成本(direct cost and indirect cost) g
ZtQtFi  
　　可控成本(controllable cost) @/kI;8  
　　制造费用分配(manufacturing expenses allocation) z)hK2JD  
　　理论成本与应用成本(theory cost and practice cost) #ae?#?/"  
　　辅助生产成本分配(auxiliary production cost allocation) %>Gb]dv?  
　　期间,费用 aeUgr!  
　　成本控制程序(procedure of cost control) QD,m`7(  
　　成本记录(cost entry, cost recorder cost agenda) K sOSPQDGE  
　　成本计算分批法(job costing method) w{DU<e:  
　　成本计算分步法 %cn1d>M+I  
　　直接人工成本差异(direct labor variance) :bct+J}l~  
　　成本控制方法(cost control method)