[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 2aNT#J"_  
　　股本 Share capital Jx-wO/  
　　已归还投资 Investment returned TTI81:fku  
　　利润分配-其他转入 Profit appropriation - other transfer in 0)uYizJce  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve MM{_Ur7Q  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve W(
*V2<$o  
　　利润分配-提取储备基金 Profit appropriation - reserve fund F.q|x|9j  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund =l
r)gj  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \tJFAc  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit *QE<zt  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends m4ApHM2  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve E@QA".  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends FE5Q?*Ea  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
E\2Ml@J  
　　期初未分配利润 Retained earnings, beginning of the year us)*2`?6t  
　　资本公积-股本溢价 Capital surplus - share premium ySdN;d:q  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $*~Iu%Az  
　　资本公积-接受现金捐赠 Capital surplus - cash donation CfT/R /L  
　　资本公积-股权投资准备 Capital surplus - investment reserve i6no;}j  
　　资本公积-拨款转入 Capital surplus - subsidiary 'bW5Fr>W  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Yq'4e[i  
　　资本公积-其他 Capital surplus - others I#A2)V0P)  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve h:qHR] 8dZ  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Q]JX`HgPaU  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve HV]Ze>}  
　　盈余公积-储备基金 Surplus reserve - reserve fund Ef7:y|?  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund  yOHXY&  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment {_ V0  
　　主营业务收入 Sales 8KjRCm,I  
　　主营业务成本 Cost of sales |ek ak{js  
　　主营业务税金及附加 Sales tax fu\s`W6f&  
　　营业费用 Operating expenses b#Kq[}  
　　管理费用 General and administrative expenses *FgJ|y6gk  
　　财务费用 Financial expenses @Gjny BJ  
　　投资收益 Investment income hol<dB  
　　其他业务收入 Other operating income OHp5z? z  
　　营业外收入 Non-operating income z[!x:# q8`  
　　补贴收入 Subsidy income ahIE;Y\j'  
　　其他业务支出 Other operating expenses Z>A{i?#m  
　　营业外支出 Non-operating expenses H30OUrD  
　　所得税 Income tax o<VP'F{p  
　　直接人工成本差异(direct labor variance) <O857j  
　　直接材料成本差异(direct material variance) ^7XAw: ?  
　　在产品计价(work-in-process costing) jMpa?Jp1  
　　联产品成本计算(joint products costing) CJw$j`k  
　　生产成本汇总程序(accumulation process of procluction cost) Y_H/3?b%  
　　制造费用差异(manufacturing expenses variance) v|+5:jFOqb  
　　实际成本与估计成本(actual cost and estimated cost) oKKz4  
　　工资费用分配(salary costs allocation) +g
\;bLT  
　　成本曲线(cost curve) OeTu?d&N  
　　农业生产成本(agriculture production cost) f~\Xg7<  
　　原始成本和重置成本(original cost and replacement cost) T)\NkM&  
　　工程施工成本 INNAYQ  
　　直接成本与间接成本(direct cost and indirect cost) hLuJWjCV  
　　可控成本(controllable cost) (r F?If  
　　制造费用分配(manufacturing expenses allocation) e@ oWwhpE  
　　理论成本与应用成本(theory cost and practice cost) E 5kF^P  
　　辅助生产成本分配(auxiliary production cost allocation) y lL8+7W
 
　　期间,费用 Pz~q%J  
　　成本控制程序(procedure of cost control) !$kR ;Q"/  
　　成本记录(cost entry, cost recorder cost agenda) .9 kyrlm  
　　成本计算分批法(job costing method) cC6z,0`3  
　　成本计算分步法 #EwK"S~  
　　直接人工成本差异(direct labor variance) {\We72!  
　　成本控制方法(cost control method)