[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 wss?|XCI  
　　股本 Share capital T~k)uQ  
　　已归还投资 Investment returned ' *R%^RK  
　　利润分配-其他转入 Profit appropriation - other transfer in (-"`,8K 2}  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve i@zY9,b  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?+`xe{k  
　　利润分配-提取储备基金 Profit appropriation - reserve fund #jS[
  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund N.hzKq][  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Cs1>bpY*R6  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit kso*}u
h0  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends &Lt@} 7$8  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve tZho
)[1  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Gr)-5qh  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares cm@;*  
　　期初未分配利润 Retained earnings, beginning of the year "2hh-L7ql  
　　资本公积-股本溢价 Capital surplus - share premium WzlC*iv  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;n*J$B  
　　资本公积-接受现金捐赠 Capital surplus - cash donation  CL3xg)x6  
　　资本公积-股权投资准备 Capital surplus - investment reserve vVVPw?Ww-  
　　资本公积-拨款转入 Capital surplus - subsidiary C1fyV]  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation edpW8eND  
　　资本公积-其他 Capital surplus - others ([LIjaoi  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve g.C5r]=+&  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {9'M0=  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve EW(J5/mn  
　　盈余公积-储备基金 Surplus reserve - reserve fund (vyz;Ob  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund {#hV D4$b  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment o4Q3<T7nI  
　　主营业务收入 Sales >i~
^TY-&  
　　主营业务成本 Cost of sales fN[8N$1-  
　　主营业务税金及附加 Sales tax Ijedo/  
　　营业费用 Operating expenses U[||~FW'  
　　管理费用 General and administrative expenses QK <\kVZ8  
　　财务费用 Financial expenses j _ ;fWBD:  
　　投资收益 Investment income _gV8aH ZyM  
　　其他业务收入 Other operating income 4v.d-^  
　　营业外收入 Non-operating income F ?=9eISLJ  
　　补贴收入 Subsidy income &jf7k <^  
　　其他业务支出 Other operating expenses ]QrR1Rg  
　　营业外支出 Non-operating expenses _>_j\b  
　　所得税 Income tax ;j'Daupt;=  
　　直接人工成本差异(direct labor variance) 2{oThef[O  
　　直接材料成本差异(direct material variance) , =y#m-9  
　　在产品计价(work-in-process costing) PK:2xN:=  
　　联产品成本计算(joint products costing) KIus/S5 RC  
　　生产成本汇总程序(accumulation process of procluction cost) YfDWM7x7,  
　　制造费用差异(manufacturing expenses variance) 0k[2jh  
　　实际成本与估计成本(actual cost and estimated cost) OO-k|\{|  
　　工资费用分配(salary costs allocation) 7"Mk+'   
　　成本曲线(cost curve) ctn, ]ld  
　　农业生产成本(agriculture production cost) GyC)EFd  
　　原始成本和重置成本(original cost and replacement cost) \}dyS8  
　　工程施工成本 92[a;a  
　　直接成本与间接成本(direct cost and indirect cost) Q5n`F5   
　　可控成本(controllable cost) Oh; Jw
 
　　制造费用分配(manufacturing expenses allocation) /q1s;I  
　　理论成本与应用成本(theory cost and practice cost) f_\_9o"l  
　　辅助生产成本分配(auxiliary production cost allocation) b?VV'{4  
　　期间,费用 |>1
hu1  
　　成本控制程序(procedure of cost control) z2 hFn&  
　　成本记录(cost entry, cost recorder cost agenda) &Lj@9\Dh  
　　成本计算分批法(job costing method) 9-  )qZ  
　　成本计算分步法 8Y{s;U0n  
　　直接人工成本差异(direct labor variance) pn%#w*'  
　　成本控制方法(cost control method)