[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 H9Q&tl9  
　　股本 Share capital Ry6@VQ"NLb  
　　已归还投资 Investment returned T'Dv.h  
　　利润分配-其他转入 Profit appropriation - other transfer in U0P~  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve B>P{A7Q  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve &7tbI5na@  
　　利润分配-提取储备基金 Profit appropriation - reserve fund DT&@ ^$?  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
LsU9 .  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 5vnrA'BhBU  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 4zFW-yy  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends m GYoM  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve gT6jYQ  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {9.|2%a  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares lA8`l>I  
　　期初未分配利润 Retained earnings, beginning of the year )irEM  
　　资本公积-股本溢价 Capital surplus - share premium JYHl,HH#z  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ri-b=|h2j  
　　资本公积-接受现金捐赠 Capital surplus - cash donation oE]QF.n#  
　　资本公积-股权投资准备 Capital surplus - investment reserve AFE~ v\Gz  
　　资本公积-拨款转入 Capital surplus - subsidiary hZt!/?dc  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation V1B5w_^>h'  
　　资本公积-其他 Capital surplus - others <=C!VVk4f  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve O)r4?<Q  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ds[|   
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve d
5:c^`  
　　盈余公积-储备基金 Surplus reserve - reserve fund IyG}H}  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund > /caXvS  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment t'k$&l}+  
　　主营业务收入 Sales =U?dbSf1*  
　　主营业务成本 Cost of sales M[,@{u/  
　　主营业务税金及附加 Sales tax s`~IUNJ@P  
　　营业费用 Operating expenses k~1?VQ+?M  
　　管理费用 General and administrative expenses aO4?m+  
　　财务费用 Financial expenses Qh\60f>0  
　　投资收益 Investment income f9{Rb/l!BQ  
　　其他业务收入 Other operating income u.xnOcOH!  
　　营业外收入 Non-operating income \(2sW^fY  
　　补贴收入 Subsidy income II{&{S'HU  
　　其他业务支出 Other operating expenses VRB;$  
　　营业外支出 Non-operating expenses ]Er$*7f  
　　所得税 Income tax -PR N:'T  
　　直接人工成本差异(direct labor variance) z!9-
:  
　　直接材料成本差异(direct material variance) w ;^ra<*<+  
　　在产品计价(work-in-process costing) ePo}y])2  
　　联产品成本计算(joint products costing) n/mG|)Xt  
　　生产成本汇总程序(accumulation process of procluction cost) Q hO!Ma]  
　　制造费用差异(manufacturing expenses variance) 2g! +<YZ~  
　　实际成本与估计成本(actual cost and estimated cost) `3&v6  
　　工资费用分配(salary costs allocation) r\^b(rNe  
　　成本曲线(cost curve) *(DV\.l`  
　　农业生产成本(agriculture production cost) hkQ"OsU  
　　原始成本和重置成本(original cost and replacement cost) Wvf ^N(  
　　工程施工成本  Mb~
F%_  
　　直接成本与间接成本(direct cost and indirect cost) cSV aI  
　　可控成本(controllable cost) Jdj4\ju  
　　制造费用分配(manufacturing expenses allocation) [`7ThHX  
　　理论成本与应用成本(theory cost and practice cost) 20Wg=p9L  
　　辅助生产成本分配(auxiliary production cost allocation) 7zG_(83)K  
　　期间,费用 {3aua:q  
　　成本控制程序(procedure of cost control) oXF.1f/h  
　　成本记录(cost entry, cost recorder cost agenda) 5$C-9  
　　成本计算分批法(job costing method) _.8S&  
　　成本计算分步法 1]b.fD  
　　直接人工成本差异(direct labor variance) (<C3Vts))  
　　成本控制方法(cost control method)