[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 %"
bI2  
　　股本 Share capital {rMf/RAE  
　　已归还投资 Investment returned $,by!w'e:l  
　　利润分配-其他转入 Profit appropriation - other transfer in id9QfJ9t  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
PI%l  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve kbb!2`F!%  
　　利润分配-提取储备基金 Profit appropriation - reserve fund i kfJ!f  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund cJ$jU{}  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund }:faHLYT  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit :Y/aT[  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends n(Nu
 
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve (Z$7;OAI  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?aTH<  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #sCR}  
　　期初未分配利润 Retained earnings, beginning of the year K Ha,6X  
　　资本公积-股本溢价 Capital surplus - share premium .B~yI3D`M  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve r~T!$T b  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 1(Vv-bq$  
　　资本公积-股权投资准备 Capital surplus - investment reserve MV$E_@pg  
　　资本公积-拨款转入 Capital surplus - subsidiary agwbjkU/  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation S\N l|U[  
　　资本公积-其他 Capital surplus - others %!Eh9C *  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve aMe&4Q  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve E va&/o?P|  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve xSN;vrLHR  
　　盈余公积-储备基金 Surplus reserve - reserve fund 9
J7yR}2-F  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ]_B<K5  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment Ao?b1VYy/  
　　主营业务收入 Sales Bv~^keuj3t  
　　主营业务成本 Cost of sales 2H$](k?   
　　主营业务税金及附加 Sales tax %52e^,//  
　　营业费用 Operating expenses bTeuOpp  
　　管理费用 General and administrative expenses $rj:K)P  
　　财务费用 Financial expenses zu?112-v2  
　　投资收益 Investment income *c4OhMU(  
　　其他业务收入 Other operating income >(H:eRKq  
　　营业外收入 Non-operating income :|5 m"X\  
　　补贴收入 Subsidy income sT1 OAK\^  
　　其他业务支出 Other operating expenses 4qDO(YWf  
　　营业外支出 Non-operating expenses 2&S^\kf  
　　所得税 Income tax _Ml?cT/J.O  
　　直接人工成本差异(direct labor variance) g0biw?  
　　直接材料成本差异(direct material variance) [p'2#Et  
　　在产品计价(work-in-process costing) *<cRQfA1  
　　联产品成本计算(joint products costing) r>8`gAhx  
　　生产成本汇总程序(accumulation process of procluction cost) /'{vDxZf R  
　　制造费用差异(manufacturing expenses variance) 3"Oipt+  
　　实际成本与估计成本(actual cost and estimated cost) M/W9"N[ta  
　　工资费用分配(salary costs allocation) Y{j~;G@Wl  
　　成本曲线(cost curve) _)vX_gCi  
　　农业生产成本(agriculture production cost) zZ-/S~l  
　　原始成本和重置成本(original cost and replacement cost) U*K4qJ6U  
　　工程施工成本 >yn?@ve@  
　　直接成本与间接成本(direct cost and indirect cost) *j83E[(]  
　　可控成本(controllable cost) l5^Q
  
　　制造费用分配(manufacturing expenses allocation) 5w>TCx  
　　理论成本与应用成本(theory cost and practice cost) o Vk!C a  
　　辅助生产成本分配(auxiliary production cost allocation) ]v:,<=S  
　　期间,费用 C\"C12n{  
　　成本控制程序(procedure of cost control) th*
!EFA^o  
　　成本记录(cost entry, cost recorder cost agenda) -T+YMAFU_  
　　成本计算分批法(job costing method) .=}\yYGe  
　　成本计算分步法 )M7yj O!  
　　直接人工成本差异(direct labor variance) !Usmm8!K  
　　成本控制方法(cost control method)