[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 7z{N}  
　　股本 Share capital *"OlO}o  
　　已归还投资 Investment returned J(8?6&=ck  
　　利润分配-其他转入 Profit appropriation - other transfer in EXbZ9 o*  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve

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　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve b{&'r~

 
　　利润分配-提取储备基金 Profit appropriation - reserve fund T++q.oFc  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund wQ/.3V[  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +2tFX  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ePq(
.o  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends |aU8WRq  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve mcidA%  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends BK) <~I  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @0 x   
　　期初未分配利润 Retained earnings, beginning of the year GJ`._ju  
　　资本公积-股本溢价 Capital surplus - share premium NB44GP1-@  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve MtF^}/0w!`  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ;xUo(^t7>  
　　资本公积-股权投资准备 Capital surplus - investment reserve Z0v?3v}9^  
　　资本公积-拨款转入 Capital surplus - subsidiary S~H>MtX(<  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation y8C8~-&OK  
　　资本公积-其他 Capital surplus - others FSz<R*2  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve :+w6 i_\d5  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve mJ( ElDG  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !?).4yr  
　　盈余公积-储备基金 Surplus reserve - reserve fund |Vlx :  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund +*`k J)uP  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment rtbV*@Z  
　　主营业务收入 Sales XM"Qs.E  
　　主营业务成本 Cost of sales k;JDVRL  
　　主营业务税金及附加 Sales tax uzmYkBv  
　　营业费用 Operating expenses f.%3G+  
　　管理费用 General and administrative expenses 3P>1-=  
　　财务费用 Financial expenses \M|:EG%  
　　投资收益 Investment income *ZLisq-f  
　　其他业务收入 Other operating income O#):*II`9  
　　营业外收入 Non-operating income _<F;&(o  
　　补贴收入 Subsidy income LXJ;8uW2y  
　　其他业务支出 Other operating expenses ;ThFB  
　　营业外支出 Non-operating expenses z
6;hFcO  
　　所得税 Income tax N(yd<Mw  
　　直接人工成本差异(direct labor variance) Q
}l~n)=  
　　直接材料成本差异(direct material variance) A)j!Wgs^z  
　　在产品计价(work-in-process costing) =vQ J2Rg  
　　联产品成本计算(joint products costing) <}'=@a  
　　生产成本汇总程序(accumulation process of procluction cost) oclU)f.,  
　　制造费用差异(manufacturing expenses variance) 79}jK"Gc  
　　实际成本与估计成本(actual cost and estimated cost) IC8%E3
 
　　工资费用分配(salary costs allocation)
 Pw +nO  
　　成本曲线(cost curve) x@/:{B  
　　农业生产成本(agriculture production cost) |N)),/R_  
　　原始成本和重置成本(original cost and replacement cost) Og@{6>  
　　工程施工成本 \RPwSx  
　　直接成本与间接成本(direct cost and indirect cost) hosY`"X  
　　可控成本(controllable cost) 1tI=Dwx  
　　制造费用分配(manufacturing expenses allocation) G3]#Du  
　　理论成本与应用成本(theory cost and practice cost) SsZSR.tD  
　　辅助生产成本分配(auxiliary production cost allocation) v.4G>00^  
　　期间,费用 $%'3w~h`  
　　成本控制程序(procedure of cost control) '+vmC*-I(  
　　成本记录(cost entry, cost recorder cost agenda) <Uj9~yVN]  
　　成本计算分批法(job costing method) P zM yUv  
　　成本计算分步法 8HZ+r/j  
　　直接人工成本差异(direct labor variance) m__pQu:  
　　成本控制方法(cost control method)