[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 Vjv6d&Q  
　　股本 Share capital
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　　已归还投资 Investment returned tEvDAI} 5  
　　利润分配-其他转入 Profit appropriation - other transfer in i79$D:PcLa  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *oz#YGNm  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
xxvt<J  
　　利润分配-提取储备基金 Profit appropriation - reserve fund t#|R"Q#  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 69)"T{7  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund EI6kBRMo  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 7T
dx*1 U  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 1:](=%oM&k  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve h7q{i|5  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends xS t sw5d  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Q|h$D~  
　　期初未分配利润 Retained earnings, beginning of the year #eOHe4V
t  
　　资本公积-股本溢价 Capital surplus - share premium 4Ii5 V c  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve T=tW'tlT\v  
　　资本公积-接受现金捐赠 Capital surplus - cash donation .=J- !{z  
　　资本公积-股权投资准备 Capital surplus - investment reserve U(y
8nI]  
　　资本公积-拨款转入 Capital surplus - subsidiary IiqqdU]  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation SfC* ZM}
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　　资本公积-其他 Capital surplus - others \WFcb\..  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve CU\gx*=E  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve aYT!xdCI  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve YR-G:-(#b  
　　盈余公积-储备基金 Surplus reserve - reserve fund SA}Dkt&,  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund [;Lgbgt3f  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment go AV+V7  
　　主营业务收入 Sales qS@3:R  
　　主营业务成本 Cost of sales TS9<uRO0  
　　主营业务税金及附加 Sales tax qzbW0AM[M  
　　营业费用 Operating expenses ZAn @NA=  
　　管理费用 General and administrative expenses %'s _=r`  
　　财务费用 Financial expenses y!P!Fif'  
　　投资收益 Investment income >"bW'  
　　其他业务收入 Other operating income NL$z4m0  
　　营业外收入 Non-operating income EA>.SSs!  
　　补贴收入 Subsidy income vRC >=y*=  
　　其他业务支出 Other operating expenses _MTZuhY  
　　营业外支出 Non-operating expenses c86KDEF  
　　所得税 Income tax ?8H{AuLB  
　　直接人工成本差异(direct labor variance)  `i cs2po  
　　直接材料成本差异(direct material variance) gR# k'  
　　在产品计价(work-in-process costing) 7Qd$@ m  
　　联产品成本计算(joint products costing) (JlPe)Q5  
　　生产成本汇总程序(accumulation process of procluction cost) ~9
FL]qo  
　　制造费用差异(manufacturing expenses variance) j [lS.Lb  
　　实际成本与估计成本(actual cost and estimated cost) Hq::F
?  
　　工资费用分配(salary costs allocation) b`D]L/}pr  
　　成本曲线(cost curve) P B$beQ  
　　农业生产成本(agriculture production cost)  FNH)wk  
　　原始成本和重置成本(original cost and replacement cost) iZy>V$Aq  
　　工程施工成本 XJeW hk3R9  
　　直接成本与间接成本(direct cost and indirect cost) +S0aA W
al  
　　可控成本(controllable cost) :FI D,  
　　制造费用分配(manufacturing expenses allocation) yPtE5"(o  
　　理论成本与应用成本(theory cost and practice cost) T
YGI f4z  
　　辅助生产成本分配(auxiliary production cost allocation) LJ~#0Zu?  
　　期间,费用 4E5;wH  
　　成本控制程序(procedure of cost control) =hvPq@C%  
　　成本记录(cost entry, cost recorder cost agenda) CdRJ@Lf  
　　成本计算分批法(job costing method) f^1J_}cL  
　　成本计算分步法 aq_K,li#w  
　　直接人工成本差异(direct labor variance) r_$*euh@  
　　成本控制方法(cost control method)