[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 UTZ776`S&X  
　　股本 Share capital {7vgHutp  
　　已归还投资 Investment returned JOBz{;:R{  
　　利润分配-其他转入 Profit appropriation - other transfer in OmB TA=E<  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Y[W6Sc  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve sffhPX\I  
　　利润分配-提取储备基金 Profit appropriation - reserve fund jm + V$YBP  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;0IvF#SJ(.  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9%s FJ  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit 0|g[o:;fl_  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4~!Eje!  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~gP7s_qr{  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^^%JoQ.  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares HmvsYP66  
　　期初未分配利润 Retained earnings, beginning of the year Hi^ 35  
　　资本公积-股本溢价 Capital surplus - share premium >-!r9"8@  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Q4
RpK(N  
　　资本公积-接受现金捐赠 Capital surplus - cash donation hjkLVL  
　　资本公积-股权投资准备 Capital surplus - investment reserve Y?<)Dg.[  
　　资本公积-拨款转入 Capital surplus - subsidiary _ w/_(k  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation ton1oq  
　　资本公积-其他 Capital surplus - others  KyTuF  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve jh[ #p?:  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve IXn
b]q.  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 6 jmrD  
　　盈余公积-储备基金 Surplus reserve - reserve fund Hb+
X}7c$  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund u t$c)_  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment l
r,q{;  
　　主营业务收入 Sales
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　　主营业务成本 Cost of sales :$Q`>k7A  
　　主营业务税金及附加 Sales tax RT,:hH  
　　营业费用 Operating expenses FH. f- ZU  
　　管理费用 General and administrative expenses 8) HBh7/  
　　财务费用 Financial expenses H<g 1m  
　　投资收益 Investment income _Hc%4I  
　　其他业务收入 Other operating income )IHG6}<  
　　营业外收入 Non-operating income tAERbiH  
　　补贴收入 Subsidy income q]CeD
 
　　其他业务支出 Other operating expenses <:">mV+/  
　　营业外支出 Non-operating expenses I7~|~<  
　　所得税 Income tax :_v!#H)  
　　直接人工成本差异(direct labor variance) HmMO*k<6@  
　　直接材料成本差异(direct material variance) Or7 mD  
　　在产品计价(work-in-process costing) GF*>~_Yr  
　　联产品成本计算(joint products costing) \/ErPi=g  
　　生产成本汇总程序(accumulation process of procluction cost) *7ZtNo[+  
　　制造费用差异(manufacturing expenses variance) Fk{J@Y  
　　实际成本与估计成本(actual cost and estimated cost) $E\^v^LW  
　　工资费用分配(salary costs allocation) }AlYNEY  
　　成本曲线(cost curve) zEj#arSE4  
　　农业生产成本(agriculture production cost) wjrG7*_Y4v  
　　原始成本和重置成本(original cost and replacement cost) YlTaN,?j  
　　工程施工成本 2VA
!&`I  
　　直接成本与间接成本(direct cost and indirect cost) R:M,tL-l  
　　可控成本(controllable cost) z 8E1m"  
　　制造费用分配(manufacturing expenses allocation) d`mD!)j  
　　理论成本与应用成本(theory cost and practice cost) 49AW6H.JT  
　　辅助生产成本分配(auxiliary production cost allocation) -\4zwIH  
　　期间,费用 E;9>ePd@  
　　成本控制程序(procedure of cost control) ZIDbqQu  
　　成本记录(cost entry, cost recorder cost agenda)
f"dSr  
　　成本计算分批法(job costing method) E$A3|rjnoN  
　　成本计算分步法 3#c3IZ-;  
　　直接人工成本差异(direct labor variance) 0mTr-`s  
　　成本控制方法(cost control method)