[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
J9lG0  
　　股本 Share capital ^tI4FQ>Y  
　　已归还投资 Investment returned (1)b> 6  
　　利润分配-其他转入 Profit appropriation - other transfer in o' :K4r;  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve rs,:pU  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Vsd4;  
　　利润分配-提取储备基金 Profit appropriation - reserve fund vGchKN~_  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund fHXz{,?/w  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund R{q<V uN  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit &0SgEUZr  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends W$:D#;jz`h  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve hHyB;(3~  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends n,Q^M$mS0  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares aEdc8
i?  
　　期初未分配利润 Retained earnings, beginning of the year U9"Ij}  
　　资本公积-股本溢价 Capital surplus - share premium =4K:l} }  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]P) 2Q!X  
　　资本公积-接受现金捐赠 Capital surplus - cash donation (>`S{L C>s  
　　资本公积-股权投资准备 Capital surplus - investment reserve [uFv_G{H  
　　资本公积-拨款转入 Capital surplus - subsidiary w$jq2?l  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 1l\.>H\E  
　　资本公积-其他 Capital surplus - others "B*UZ.cC  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve C^*}*hYk$  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve c!]yT0v&s  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve dm"|\7  
　　盈余公积-储备基金 Surplus reserve - reserve fund ~{q; -&  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund L\\'n )  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment S y^et  
　　主营业务收入 Sales Nl9
}*3r  
　　主营业务成本 Cost of sales pf#~|n#t  
　　主营业务税金及附加 Sales tax I?CfdI  
　　营业费用 Operating expenses Aq_?8Cd  
　　管理费用 General and administrative expenses bDnT><eH  
　　财务费用 Financial expenses pXK-,7-  
　　投资收益 Investment income '-_t F3x  
　　其他业务收入 Other operating income &"clBRVg  
　　营业外收入 Non-operating income  4q\gFFV4  
　　补贴收入 Subsidy income G@rV9  
　　其他业务支出 Other operating expenses q5~"8]Dls  
　　营业外支出 Non-operating expenses :xC1Ka%~  
　　所得税 Income tax Pl&x6\zL  
　　直接人工成本差异(direct labor variance) vxXrVPU3  
　　直接材料成本差异(direct material variance) '[Bok=$B)  
　　在产品计价(work-in-process costing) G1ED=N_#  
　　联产品成本计算(joint products costing) %[BOe4[  
　　生产成本汇总程序(accumulation process of procluction cost) r_pZK(G%  
　　制造费用差异(manufacturing expenses variance) 6{H@VF<QY!  
　　实际成本与估计成本(actual cost and estimated cost) lLN5***47J  
　　工资费用分配(salary costs allocation) wQ '_, d  
　　成本曲线(cost curve) WTwur
a,  
　　农业生产成本(agriculture production cost) EgTj   
　　原始成本和重置成本(original cost and replacement cost) {emym$we
 
　　工程施工成本 m*` W&k[  
　　直接成本与间接成本(direct cost and indirect cost) `9nk{!X\  
　　可控成本(controllable cost) gFr-P!3  
　　制造费用分配(manufacturing expenses allocation) ;:8SN&).  
　　理论成本与应用成本(theory cost and practice cost) ij02J`w:Ra  
　　辅助生产成本分配(auxiliary production cost allocation) !~te&ccPE  
　　期间,费用 nI,-ftMD-|  
　　成本控制程序(procedure of cost control) 6&6t=  
　　成本记录(cost entry, cost recorder cost agenda) j0A9;AP;;C  
　　成本计算分批法(job costing method) 3j/~XT  
　　成本计算分步法 a4Y 43n  
　　直接人工成本差异(direct labor variance) c='uyx  
　　成本控制方法(cost control method)