[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 Weu%&u-  
　　股本 Share capital cW*p
}hD  
　　已归还投资 Investment returned 9]^ CD
L  
　　利润分配-其他转入 Profit appropriation - other transfer in &yt noj1L(  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -|aNHZr  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *&A/0]w  
　　利润分配-提取储备基金 Profit appropriation - reserve fund H% "R _[+  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund E,g5[s@  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund syR +;  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit @h$4Mt7N  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Q@HW`@i  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Sx|)GTJJ|-  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends TU(w>v  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >ho$mvT  
　　期初未分配利润 Retained earnings, beginning of the year UxS@]YC  
　　资本公积-股本溢价 Capital surplus - share premium Se> "=[=  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6}xFE]Df-Y  
　　资本公积-接受现金捐赠 Capital surplus - cash donation !1<?ddH6  
　　资本公积-股权投资准备 Capital surplus - investment reserve `SH#t3 5,  
　　资本公积-拨款转入 Capital surplus - subsidiary 0z1UF{{  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation =n73bm  
　　资本公积-其他 Capital surplus - others s`E^1jC  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve pk5
W!K  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve t3b64J[A{  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {YzRf S  
　　盈余公积-储备基金 Surplus reserve - reserve fund z0Bw+& ^]}  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund @& vtY._  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment dX8N7{"[  
　　主营业务收入 Sales 3duWk sERC  
　　主营业务成本 Cost of sales 3$Y(swc  
　　主营业务税金及附加 Sales tax @M!WosRk  
　　营业费用 Operating expenses %e,X7W`'2  
　　管理费用 General and administrative expenses u{SJ#3C5  
　　财务费用 Financial expenses d 5z?QI  
　　投资收益 Investment income M^twD*  
　　其他业务收入 Other operating income "spAYk
\  
　　营业外收入 Non-operating income Rz_fNlA  
　　补贴收入 Subsidy income f#3U,n8 :  
　　其他业务支出 Other operating expenses JE$aYs<(TF  
　　营业外支出 Non-operating expenses qh<h|C]V  
　　所得税 Income tax Kf!8PR
$  
　　直接人工成本差异(direct labor variance) fZ)M Dq  
　　直接材料成本差异(direct material variance) !f^'-  
　　在产品计价(work-in-process costing) 3xU in  
　　联产品成本计算(joint products costing) $Z8=QlG>  
　　生产成本汇总程序(accumulation process of procluction cost) _Ux t9 X  
　　制造费用差异(manufacturing expenses variance) u_~*)w+mS@  
　　实际成本与估计成本(actual cost and estimated cost) 4LfD{-_uW  
　　工资费用分配(salary costs allocation) M]JD(  
　　成本曲线(cost curve) =5QP'Qt{O  
　　农业生产成本(agriculture production cost) vUa&9Y  
　　原始成本和重置成本(original cost and replacement cost) b9(_bsc  
　　工程施工成本 k25:H[   
　　直接成本与间接成本(direct cost and indirect cost) ?h*Ngb
j>  
　　可控成本(controllable cost) I8RPW:B;B  
　　制造费用分配(manufacturing expenses allocation) P$=BmBq18`  
　　理论成本与应用成本(theory cost and practice cost) OB{d^e}  
　　辅助生产成本分配(auxiliary production cost allocation) ">LX>uYmX-  
　　期间,费用 zYW+Goz/C  
　　成本控制程序(procedure of cost control) | ]DJz  
　　成本记录(cost entry, cost recorder cost agenda) SK@%r  
　　成本计算分批法(job costing method) $B3<"  
　　成本计算分步法 (4WAoye|  
　　直接人工成本差异(direct labor variance) t"]+}
]O  
　　成本控制方法(cost control method)