[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 HbSx}bM_9  
　　股本 Share capital ,T~ 5iLKY  
　　已归还投资 Investment returned B[|/wHMsT}  
　　利润分配-其他转入 Profit appropriation - other transfer in ZDmk<}A-U  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve BvR3Oi@Wc  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 
j77}{5@p  
　　利润分配-提取储备基金 Profit appropriation - reserve fund kj=2+)!E7  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Du4#\OK  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {$:13AnK  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ;l?(VqX_E  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends <!(n5y_  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2=M!lB *  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,VsCRp  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &
D w~Jq|  
　　期初未分配利润 Retained earnings, beginning of the year bd*(]S9d  
　　资本公积-股本溢价 Capital surplus - share premium 8J1.(Mwb?  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve '="){  
　　资本公积-接受现金捐赠 Capital surplus - cash donation <Pt\)"JA  
　　资本公积-股权投资准备 Capital surplus - investment reserve {*$J&{6V  
　　资本公积-拨款转入 Capital surplus - subsidiary h*Tiv^a  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ud*[2Oi|R  
　　资本公积-其他 Capital surplus - others "a{f? .X.  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve  "<h#Z(  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 'o L[rO~j  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Bcon4  
　　盈余公积-储备基金 Surplus reserve - reserve fund KptLeb:Om  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund @ +#p:sE  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]m>MB )9  
　　主营业务收入 Sales i}"JCqo2  
　　主营业务成本 Cost of sales --FtFo  
　　主营业务税金及附加 Sales tax >G~;2K [  
　　营业费用 Operating expenses GTNTx5H  
　　管理费用 General and administrative expenses #7ZBbq3=  
　　财务费用 Financial expenses w!7/;VJ3d  
　　投资收益 Investment income ,sl.:C4  
　　其他业务收入 Other operating income )d`$2D&iY  
　　营业外收入 Non-operating income (Z +C  
　　补贴收入 Subsidy income ,jcp"-5#j  
　　其他业务支出 Other operating expenses Wh_c<E}&  
　　营业外支出 Non-operating expenses }!Lr!eALr  
　　所得税 Income tax b7j#a#  
　　直接人工成本差异(direct labor variance) }>U03aa
!  
　　直接材料成本差异(direct material variance) 59 Y=VS
 
　　在产品计价(work-in-process costing) 2]ljm]\l  
　　联产品成本计算(joint products costing) nCB3d[/B  
　　生产成本汇总程序(accumulation process of procluction cost) 1*jm9])#  
　　制造费用差异(manufacturing expenses variance) &W!@3O{~.  
　　实际成本与估计成本(actual cost and estimated cost) yqI|BF`  
　　工资费用分配(salary costs allocation) eqCB2u"Jq  
　　成本曲线(cost curve) jQ}|]pj+  
　　农业生产成本(agriculture production cost) V= PoQ9d  
　　原始成本和重置成本(original cost and replacement cost) l}/UriZ0  
　　工程施工成本 Z U
v_u6aD  
　　直接成本与间接成本(direct cost and indirect cost) ,-kZ5&r  
　　可控成本(controllable cost) gHshG;z*  
　　制造费用分配(manufacturing expenses allocation) B=|sLs`I  
　　理论成本与应用成本(theory cost and practice cost) Cz)D3Df^  
　　辅助生产成本分配(auxiliary production cost allocation) B=`!  
　　期间,费用 vq:j? 7  
　　成本控制程序(procedure of cost control) j(JI$  
　　成本记录(cost entry, cost recorder cost agenda) |-D.  
　　成本计算分批法(job costing method) 92Iv'(1ba  
　　成本计算分步法 a@J:*W  
　　直接人工成本差异(direct labor variance) h%S#+t(Bf  
　　成本控制方法(cost control method)