[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
ph*?y  
　　股本 Share capital ykFm$ 0m+I  
　　已归还投资 Investment returned ;Fw{p{7<  
　　利润分配-其他转入 Profit appropriation - other transfer in VJW%y)_[  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \\P
s*HN  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve u#9H  
　　利润分配-提取储备基金 Profit appropriation - reserve fund m S)|i+5  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund s~N WJ*i  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \09m ?;^  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit BYjEo  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Q<4Sd:P`"  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 9FB k|g"U)  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends u.!}s2wT#  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares VK>ZH^-  
　　期初未分配利润 Retained earnings, beginning of the year ~mAv)JK  
　　资本公积-股本溢价 Capital surplus - share premium #-T xhwYs  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve U^aMh-  
　　资本公积-接受现金捐赠 Capital surplus - cash donation S\ $=b_.  
　　资本公积-股权投资准备 Capital surplus - investment reserve ]w7wwU^^*U  
　　资本公积-拨款转入 Capital surplus - subsidiary %UGXgYDz  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation N]yh8"7X  
　　资本公积-其他 Capital surplus - others yU ?TdM\  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve f]c{,LFvZ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ~kHWh8\b:  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !vd(WKq  
　　盈余公积-储备基金 Surplus reserve - reserve fund Y!!w*G9b  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund D==C"}J  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment jL^3/0"o  
　　主营业务收入 Sales FU]jI[  
　　主营业务成本 Cost of sales  862e  
　　主营业务税金及附加 Sales tax -zn$h$N4  
　　营业费用 Operating expenses L!/Zw~  
　　管理费用 General and administrative expenses  ,2yIKPWk  
　　财务费用 Financial expenses 2c)Ez?  
　　投资收益 Investment income Ql2zC9C  
　　其他业务收入 Other operating income Whd.AaD\  
　　营业外收入 Non-operating income {,:yZ&(  
　　补贴收入 Subsidy income CEQs}bz  
　　其他业务支出 Other operating expenses pNt,RRoR  
　　营业外支出 Non-operating expenses l~",<bTc  
　　所得税 Income tax tk]>\}%  
　　直接人工成本差异(direct labor variance) t4Q&^AC  
　　直接材料成本差异(direct material variance) ,> %=,x
 
　　在产品计价(work-in-process costing) Q)mYy
  
　　联产品成本计算(joint products costing) _
!qi`A  
　　生产成本汇总程序(accumulation process of procluction cost) Qs\m"yx  
　　制造费用差异(manufacturing expenses variance) W}6OMAbsE;  
　　实际成本与估计成本(actual cost and estimated cost) <m"fzT<"  
　　工资费用分配(salary costs allocation) t%S2D  
　　成本曲线(cost curve) ~<Eu @8+_  
　　农业生产成本(agriculture production cost) ;T-`~  
　　原始成本和重置成本(original cost and replacement cost) $ [S)A0O  
　　工程施工成本 >6X$iBb0
 
　　直接成本与间接成本(direct cost and indirect cost) C-
2{<$2k  
　　可控成本(controllable cost) $?Dcp^  
　　制造费用分配(manufacturing expenses allocation) L!| `IK  
　　理论成本与应用成本(theory cost and practice cost) ^*g= 65!1  
　　辅助生产成本分配(auxiliary production cost allocation) AHB_[i'>7  
　　期间,费用 4:zyZu3fm  
　　成本控制程序(procedure of cost control) s~i73Qk/  
　　成本记录(cost entry, cost recorder cost agenda) lGhh H_  
　　成本计算分批法(job costing method) i>j(Dsv  
　　成本计算分步法 Y|X!da/  
　　直接人工成本差异(direct labor variance) ]H {g/C{j  
　　成本控制方法(cost control method)