[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 {?kKpMNNn  
　　股本 Share capital y("0Xve  
　　已归还投资 Investment returned xX=IMM3  
　　利润分配-其他转入 Profit appropriation - other transfer in hr 6LB&d_  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve PK|`} z9  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve n?ZH2dI\0  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 4<K ,w{
I  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Wy0a2Ve  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund eG2qOq$[  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit emDvy2uA#  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends PY3V
u]zD  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "Ee/q:`  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends hU)f(L  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (B~V:Yt  
　　期初未分配利润 Retained earnings, beginning of the year \?`d=n=  
　　资本公积-股本溢价 Capital surplus - share premium ~QQ23k&  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 
Cg%I)nz  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ."#jN><t  
　　资本公积-股权投资准备 Capital surplus - investment reserve I! eSJTN  
　　资本公积-拨款转入 Capital surplus - subsidiary ]mGsNQ ].H  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation PezWc18  
　　资本公积-其他 Capital surplus - others a[{QlD^D  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ~IN$hKg^  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve H)}1
xQ{3F  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ,Elg a}7u  
　　盈余公积-储备基金 Surplus reserve - reserve fund j~0ZE -e  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund rF j)5~  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment u=UM^C!
 
　　主营业务收入 Sales 2|_Jup  
　　主营业务成本 Cost of sales |LGNoP}SA  
　　主营业务税金及附加 Sales tax G cLp"  
　　营业费用 Operating expenses R?e7#HsJ  
　　管理费用 General and administrative expenses y<LwrrJ>  
　　财务费用 Financial expenses 2g07wJ6x  
　　投资收益 Investment income Q; /!oA_  
　　其他业务收入 Other operating income Wg;TXs/  
　　营业外收入 Non-operating income 0 VgnN
  
　　补贴收入 Subsidy income SJuf`  
　　其他业务支出 Other operating expenses !A<XqzV]  
　　营业外支出 Non-operating expenses ~!+h"%'t  
　　所得税 Income tax (Vv[  
　　直接人工成本差异(direct labor variance) E*b[.vUp  
　　直接材料成本差异(direct material variance) X52jqXjg  
　　在产品计价(work-in-process costing) p<nBS"/  
　　联产品成本计算(joint products costing) ;<GTtt#D  
　　生产成本汇总程序(accumulation process of procluction cost) aFm]?75  
　　制造费用差异(manufacturing expenses variance) a0j.\g  
　　实际成本与估计成本(actual cost and estimated cost) %D6Wlf+^n  
　　工资费用分配(salary costs allocation) hFPRC0ftE  
　　成本曲线(cost curve) ).`a-Pv  
　　农业生产成本(agriculture production cost) _e@qv;*  
　　原始成本和重置成本(original cost and replacement cost) wyhf:!-I  
　　工程施工成本 _!g NF=  
　　直接成本与间接成本(direct cost and indirect cost) gkn/E}K#  
　　可控成本(controllable cost) }K nq9cf  
　　制造费用分配(manufacturing expenses allocation) *UxB`iA  
　　理论成本与应用成本(theory cost and practice cost) Fea\ eB  
　　辅助生产成本分配(auxiliary production cost allocation) XGl13@=O  
　　期间,费用 - 5W
t9  
　　成本控制程序(procedure of cost control) :XY3TI  
　　成本记录(cost entry, cost recorder cost agenda) uV:uXQni``  
　　成本计算分批法(job costing method) h swMy  
　　成本计算分步法 s3RyLT
 
　　直接人工成本差异(direct labor variance) e.YchGTQ  
　　成本控制方法(cost control method)