[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
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　　股本 Share capital WqX#T  
　　已归还投资 Investment returned aChyl ;#E  
　　利润分配-其他转入 Profit appropriation - other transfer in am
>X7  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve !QK~l  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve h/u>F$}c  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Q>qx? g  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?;1^8 c0  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Hgs=qH  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit l AF/O5b  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends )NG{iD{_]  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve (#6E{@eq  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends jx_n$D  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 3QlV,)}  
　　期初未分配利润 Retained earnings, beginning of the year Sn 3@+9J  
　　资本公积-股本溢价 Capital surplus - share premium Q "
UWh~  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,VK! 3$;|  
　　资本公积-接受现金捐赠 Capital surplus - cash donation H"hL+F^  
　　资本公积-股权投资准备 Capital surplus - investment reserve `uRf*-   
　　资本公积-拨款转入 Capital surplus - subsidiary *LnY}#  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation WR'm<u  
　　资本公积-其他 Capital surplus - others 8SmtEV[b3  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve pAwmQ
S\W  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &^WJ:BvA|^  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve moO=TGG;F  
　　盈余公积-储备基金 Surplus reserve - reserve fund -oGJPl{r  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund
>XzP'h  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment uM3F[p%V^  
　　主营业务收入 Sales  xi5/Wc6  
　　主营业务成本 Cost of sales 6n9;t\'Gt  
　　主营业务税金及附加 Sales tax }2qmL$  
　　营业费用 Operating expenses X ?p_O2#k  
　　管理费用 General and administrative expenses 56!>}!
8!  
　　财务费用 Financial expenses iO^z7Y7  
　　投资收益 Investment income V&)lS Qw  
　　其他业务收入 Other operating income yP:/F|E$  
　　营业外收入 Non-operating income Efo,5  
　　补贴收入 Subsidy income V,>_L  
　　其他业务支出 Other operating expenses 2q2;Uo`"S.  
　　营业外支出 Non-operating expenses Q8:`;W  
　　所得税 Income tax z0ULB?*"  
　　直接人工成本差异(direct labor variance) CV<@Rg oa  
　　直接材料成本差异(direct material variance) iy&*5U  
　　在产品计价(work-in-process costing) "]BefvE  
　　联产品成本计算(joint products costing) ,BuN]9#  
　　生产成本汇总程序(accumulation process of procluction cost) Wj N0KA  
　　制造费用差异(manufacturing expenses variance) 5fGUJ[F=  
　　实际成本与估计成本(actual cost and estimated cost) W?W vT` T{  
　　工资费用分配(salary costs allocation) Mp;yvatO  
　　成本曲线(cost curve) ,,+ ~./)  
　　农业生产成本(agriculture production cost) N_jCx*.G  
　　原始成本和重置成本(original cost and replacement cost) \<ohe w  
　　工程施工成本 $)OU Ov
 
　　直接成本与间接成本(direct cost and indirect cost) B Z:H$v  
　　可控成本(controllable cost) ;bJ2miO"e  
　　制造费用分配(manufacturing expenses allocation) D} Jhg`9  
　　理论成本与应用成本(theory cost and practice cost) C9oF*{  
　　辅助生产成本分配(auxiliary production cost allocation) W!a~ #R/r-  
　　期间,费用 9T*%CI  
　　成本控制程序(procedure of cost control) mPR(4Ol.  
　　成本记录(cost entry, cost recorder cost agenda) 1
c=Roiq  
　　成本计算分批法(job costing method) >-0b@ +j  
　　成本计算分步法 .F'fBT`$  
　　直接人工成本差异(direct labor variance) ?L|Jc_E  
　　成本控制方法(cost control method)