[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 '| p"HbJ  
　　股本 Share capital _*ar\A`  
　　已归还投资 Investment returned @MP;/o+  
　　利润分配-其他转入 Profit appropriation - other transfer in gg/2R?O]  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve MM6PaD{  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Pk>S;KT.  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 3  $a;  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .u
SVZqJ7  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _Kbj?j  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit gx8i|]  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 57KrDxE}  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve o)n=n!A  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends G  > t  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares mt~E&Z(A  
　　期初未分配利润 Retained earnings, beginning of the year ,Xxp]*K2  
　　资本公积-股本溢价 Capital surplus - share premium 2!R+5^Iy  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 
p'A43  
　　资本公积-接受现金捐赠 Capital surplus - cash donation "}vxHN#  
　　资本公积-股权投资准备 Capital surplus - investment reserve *7w!~mn[m  
　　资本公积-拨款转入 Capital surplus - subsidiary =IKgi-l*  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation tz5\O}  
　　资本公积-其他 Capital surplus - others |K" nSXzk  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve i*r ag0Mw  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \-SC-c  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Xl:.`{5L  
　　盈余公积-储备基金 Surplus reserve - reserve fund GI@;76Qf  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund EQ.K+d*K][  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment D#A6s32a  
　　主营业务收入 Sales 1@i/N  
　　主营业务成本 Cost of sales j2%fAs<  
　　主营业务税金及附加 Sales tax ^B1$| C D,  
　　营业费用 Operating expenses gJ~CD1`O  
　　管理费用 General and administrative expenses v#EFklOP  
　　财务费用 Financial expenses r
'4Dj&9Ac  
　　投资收益 Investment income Ckc5;:b&m  
　　其他业务收入 Other operating income uPxJwWXO  
　　营业外收入 Non-operating income N>CNgUyP  
　　补贴收入 Subsidy income T;]Ob3(BpW  
　　其他业务支出 Other operating expenses \ AIFIy  
　　营业外支出 Non-operating expenses b +Z/nfS  
　　所得税 Income tax o=6 <?v7  
　　直接人工成本差异(direct labor variance) [RY Rt/?Q  
　　直接材料成本差异(direct material variance) ^#IE t#  
　　在产品计价(work-in-process costing) Z1Qv>@u  
　　联产品成本计算(joint products costing) )x~/
qHt  
　　生产成本汇总程序(accumulation process of procluction cost) m2P&DdN[  
　　制造费用差异(manufacturing expenses variance) mT #A?C2  
　　实际成本与估计成本(actual cost and estimated cost) Fy
0sn|  
　　工资费用分配(salary costs allocation) hxMV?\MYj  
　　成本曲线(cost curve) x4(8 =&Z  
　　农业生产成本(agriculture production cost) TY%=Y=  
　　原始成本和重置成本(original cost and replacement cost) y` {|D*  
　　工程施工成本 4oL
.Bt  
　　直接成本与间接成本(direct cost and indirect cost) ahQY-%>  
　　可控成本(controllable cost) Lz!JLiMEET  
　　制造费用分配(manufacturing expenses allocation) D)Ep!`Q   
　　理论成本与应用成本(theory cost and practice cost) PT }J.Dwx  
　　辅助生产成本分配(auxiliary production cost allocation) MkhD*\D /  
　　期间,费用 8]oolA:^4s  
　　成本控制程序(procedure of cost control) slhMvHOk-  
　　成本记录(cost entry, cost recorder cost agenda) R1/c@H Qw?  
　　成本计算分批法(job costing method) (#Xs\IEVF  
　　成本计算分步法 "vg.{
 
　　直接人工成本差异(direct labor variance) g5RH:]DV  
　　成本控制方法(cost control method)