[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 .U {JI\  
　　股本 Share capital j+_75t`AZ  
　　已归还投资 Investment returned D/>5\da+y  
　　利润分配-其他转入 Profit appropriation - other transfer in (q 7mzZY  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9_$Odc%]  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Qgi:q  
　　利润分配-提取储备基金 Profit appropriation - reserve fund tx-bzLo\  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /y@i
aptC  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Ss}0.5Bq  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 0^^i=iE-u  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends JASn\z  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve <Z[R08 k  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {F[
Xe_=#"  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares VVOt%d  
　　期初未分配利润 Retained earnings, beginning of the year 2e=Hjf )  
　　资本公积-股本溢价 Capital surplus - share premium \x}UjHYIc&  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =7>~u  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 8&bj7w,K  
　　资本公积-股权投资准备 Capital surplus - investment reserve egvWPht'_  
　　资本公积-拨款转入 Capital surplus - subsidiary ]y e&#  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation '@P[fSQ  
　　资本公积-其他 Capital surplus - others &B C#u.^!  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve TMBdneS-s  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve FW,D\51pTP  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /|f]L9)2<  
　　盈余公积-储备基金 Surplus reserve - reserve fund :SGQ4@BV  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund }v Im C [  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 95/C4q  
　　主营业务收入 Sales 4{pa`o3  
　　主营业务成本 Cost of sales 9OBPFF  
　　主营业务税金及附加 Sales tax g(^l>niF:  
　　营业费用 Operating expenses PHkvt!
uH  
　　管理费用 General and administrative expenses T~Cd=s(T"  
　　财务费用 Financial expenses \;<Y/sg  
　　投资收益 Investment income ai RNd~\  
　　其他业务收入 Other operating income Pe.D[]S  
　　营业外收入 Non-operating income q)X&S*-<o~  
　　补贴收入 Subsidy income R >TtAm0N  
　　其他业务支出 Other operating expenses b;vO `  
　　营业外支出 Non-operating expenses :C5N(x  
　　所得税 Income tax G 2##M8:U0  
　　直接人工成本差异(direct labor variance) oZCO$a  
　　直接材料成本差异(direct material variance) Z"u/8  
　　在产品计价(work-in-process costing) ;a"Ukh  
　　联产品成本计算(joint products costing) Uan;}X7@  
　　生产成本汇总程序(accumulation process of procluction cost) |rQ;|+.  
　　制造费用差异(manufacturing expenses variance) 9)qx0  
　　实际成本与估计成本(actual cost and estimated cost) vbp)/I-h  
　　工资费用分配(salary costs allocation) @B6[RZ
R  
　　成本曲线(cost curve) ;uy/Vc5,Y  
　　农业生产成本(agriculture production cost) /VQ<}S[k}-  
　　原始成本和重置成本(original cost and replacement cost) RD^o&VXO  
　　工程施工成本 hpU7
 
　　直接成本与间接成本(direct cost and indirect cost) ]3G2mY;`"%  
　　可控成本(controllable cost) B4C`3@a  
　　制造费用分配(manufacturing expenses allocation) 42M3c&@P  
　　理论成本与应用成本(theory cost and practice cost) tP9}:gu  
　　辅助生产成本分配(auxiliary production cost allocation) JT+P>\\];'  
　　期间,费用 c<=1,TB"-_  
　　成本控制程序(procedure of cost control) d{&z^  
　　成本记录(cost entry, cost recorder cost agenda) ej~ /sO  
　　成本计算分批法(job costing method) eM}Xn^}  
　　成本计算分步法 R0>L[1o  
　　直接人工成本差异(direct labor variance) 9Z=Bs)-y.  
　　成本控制方法(cost control method)