[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 {\L /?#  
　　股本 Share capital +idj,J|  
　　已归还投资 Investment returned qffXm`k  
　　利润分配-其他转入 Profit appropriation - other transfer in yb#NB)+E@  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve S]3t{s#JW7  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Q!:J.J  
　　利润分配-提取储备基金 Profit appropriation - reserve fund _s Z9p4]  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund [s4lSGh  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund VMUK|pC4K  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit h p]T^  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends z17x%jXy  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve jLf.qf8qm  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #s)Wzv%OX  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares dw8Ce8W  
　　期初未分配利润 Retained earnings, beginning of the year ;k<g#She  
　　资本公积-股本溢价 Capital surplus - share premium sV+/JDl  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve gjJ?*N[  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Ax4nx!W,  
　　资本公积-股权投资准备 Capital surplus - investment reserve V&E)4KBOs  
　　资本公积-拨款转入 Capital surplus - subsidiary k"V| f&  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 3EN?{T<yf  
　　资本公积-其他 Capital surplus - others ?A/+DRQ(  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Lc!% 3,#.  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve `Li3=!V[  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve oq4*m[  
　　盈余公积-储备基金 Surplus reserve - reserve fund   pojQ/  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund w^?uBeqR  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment cbD&tsF  
　　主营业务收入 Sales 0Kxc$c  
　　主营业务成本 Cost of sales -aPvls   
　　主营业务税金及附加 Sales tax ]VY}VALZ  
　　营业费用 Operating expenses ,mR$YT8  
　　管理费用 General and administrative expenses 'Jww}^h1  
　　财务费用 Financial expenses p` )(  
　　投资收益 Investment income Re**)3#gn  
　　其他业务收入 Other operating income TpLlbsd  
　　营业外收入 Non-operating income r<38; a  
　　补贴收入 Subsidy income NWuS/Ur`9  
　　其他业务支出 Other operating expenses 8S[`(] )  
　　营业外支出 Non-operating expenses <)L'h  
　　所得税 Income tax pmR6(/B#  
　　直接人工成本差异(direct labor variance) Gk0f#;  
　　直接材料成本差异(direct material variance) <GI{`@5C  
　　在产品计价(work-in-process costing) Bkvh]k;F8  
　　联产品成本计算(joint products costing) @sRUl ,M;Z  
　　生产成本汇总程序(accumulation process of procluction cost) UGK4uK+I`  
　　制造费用差异(manufacturing expenses variance) 6C>"H  
　　实际成本与估计成本(actual cost and estimated cost) 3zU!5
tg  
　　工资费用分配(salary costs allocation) Z> jk\[  
　　成本曲线(cost curve) ,rT62w*e  
　　农业生产成本(agriculture production cost) ."<mL}Fi(  
　　原始成本和重置成本(original cost and replacement cost) i>w'$ {  
　　工程施工成本 lL.3$Rp;  
　　直接成本与间接成本(direct cost and indirect cost) 3>Ts7 wM  
　　可控成本(controllable cost) AOhfQ:E 4  
　　制造费用分配(manufacturing expenses allocation) JyY-@GF  
　　理论成本与应用成本(theory cost and practice cost) 48JD >=@7  
　　辅助生产成本分配(auxiliary production cost allocation) ]p/f@j?LU  
　　期间,费用 r]p 0O(  
　　成本控制程序(procedure of cost control) 6\ g-KO  
　　成本记录(cost entry, cost recorder cost agenda) 3A'vq2beM  
　　成本计算分批法(job costing method) =l?F_  
　　成本计算分步法 hm"i\JZ3N  
　　直接人工成本差异(direct labor variance) rnvKfTpZDU  
　　成本控制方法(cost control method)