[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 oScHmGFv  
　　股本 Share capital Ka2U@fK"  
　　已归还投资 Investment returned WW@/q`h  
　　利润分配-其他转入 Profit appropriation - other transfer in X.xp
'/d  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Vlce^\s;  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve gPe*M =iF  
　　利润分配-提取储备基金 Profit appropriation - reserve fund zUXqTcj  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Pf6rr9  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund l},*^Sn<5  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit ;7 i 0ko9  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends
O?D*<rwD  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve :^3MN  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Vfp{7I$#6"  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }@4m@_gR?  
　　期初未分配利润 Retained earnings, beginning of the year \Yz>=rY  
　　资本公积-股本溢价 Capital surplus - share premium W DY,?  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;:cU/{W  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 4eYj.=I  
　　资本公积-股权投资准备 Capital surplus - investment reserve ~y_TT5+3  
　　资本公积-拨款转入 Capital surplus - subsidiary xv's 52x  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation KI-E=<zt  
　　资本公积-其他 Capital surplus - others R7e`Wn  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve k5xzC&  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }Nl- 3I.S^  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve QgEG%YqB  
　　盈余公积-储备基金 Surplus reserve - reserve fund g{8>2OK$c  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund kxhvy,t  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment ep3_G\m  
　　主营业务收入 Sales nmc=RK^cM  
　　主营业务成本 Cost of sales nO$(\ z)  
　　主营业务税金及附加 Sales tax B y6:
 
　　营业费用 Operating expenses KKa"Ba$g  
　　管理费用 General and administrative expenses Q)C#)|S  
　　财务费用 Financial expenses -#Yg B5  
　　投资收益 Investment income :bW}*0b-  
　　其他业务收入 Other operating income W&}R7a@:<~  
　　营业外收入 Non-operating income P00d#6hPJ  
　　补贴收入 Subsidy income f 7y1V(t  
　　其他业务支出 Other operating expenses (#eB%  
　　营业外支出 Non-operating expenses . CLiv  
　　所得税 Income tax ,/m<=`*N|  
　　直接人工成本差异(direct labor variance) hqFK2 lR  
　　直接材料成本差异(direct material variance) Xl2Fgg}#  
　　在产品计价(work-in-process costing) oA"t`,3  
　　联产品成本计算(joint products costing) nC qUg_{D  
　　生产成本汇总程序(accumulation process of procluction cost) O%tlj@?  
　　制造费用差异(manufacturing expenses variance) _V1O =iu-  
　　实际成本与估计成本(actual cost and estimated cost) JQ%e'  
　　工资费用分配(salary costs allocation) W
A8Qt\Q  
　　成本曲线(cost curve) TWQf2  
　　农业生产成本(agriculture production cost) MH'S,^J  
　　原始成本和重置成本(original cost and replacement cost) $[VKM|Zjw  
　　工程施工成本 IpoZ6DB$  
　　直接成本与间接成本(direct cost and indirect cost) D+ LeZBJ  
　　可控成本(controllable cost) P@lExF*D1:  
　　制造费用分配(manufacturing expenses allocation) V~&P<=8;Wl  
　　理论成本与应用成本(theory cost and practice cost) ;q6:*H/  
　　辅助生产成本分配(auxiliary production cost allocation) u#\=g:  
　　期间,费用 }v;@1[.B  
　　成本控制程序(procedure of cost control) dU3UCD+2y  
　　成本记录(cost entry, cost recorder cost agenda) ;f^.7|
 
　　成本计算分批法(job costing method) :v* _Ay  
　　成本计算分步法 <3LyNG.  
　　直接人工成本差异(direct labor variance) f&js, NU"  
　　成本控制方法(cost control method)