[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 "tD
B[?  
　　股本 Share capital 58`Dcx,yJ  
　　已归还投资 Investment returned KmqgP`Cu  
　　利润分配-其他转入 Profit appropriation - other transfer in P$@:T[}v  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^$rqyWZYp  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _U,Hi?b"$}  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Q]dKyMSSA  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund KmWd$Qy,  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {"r L3Lk  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit %xp 69  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends F&lSRL+v  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve };gcM@]]E  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends IL?"g{w  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares f>Tn#
OW  
　　期初未分配利润 Retained earnings, beginning of the year Sg\+al7  
　　资本公积-股本溢价 Capital surplus - share premium y~VL a  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve k[*> nE  
　　资本公积-接受现金捐赠 Capital surplus - cash donation (tiE%nF+  
　　资本公积-股权投资准备 Capital surplus - investment reserve p>+Q6o9O
 
　　资本公积-拨款转入 Capital surplus - subsidiary 3 [O+wVv  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation R[QBFL<  
　　资本公积-其他 Capital surplus - others /U6r y
'  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Iy5)SZ'  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 0^F!-b^z  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve &F*eo`o}6  
　　盈余公积-储备基金 Surplus reserve - reserve fund { / ,?3  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund gTdr  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment $j4/ohwTDY  
　　主营业务收入 Sales ~Ds3-#mMy  
　　主营业务成本 Cost of sales ajf(Ii\/  
　　主营业务税金及附加 Sales tax ~;t/VsgGW  
　　营业费用 Operating expenses vSCJ xSt#e  
　　管理费用 General and administrative expenses fOP3`G^\  
　　财务费用 Financial expenses :*t5?  
　　投资收益 Investment income crgVedx~}  
　　其他业务收入 Other operating income V~$?]Z%_  
　　营业外收入 Non-operating income Q4g69
IE  
　　补贴收入 Subsidy income FU)=+m  
　　其他业务支出 Other operating expenses ih: XC  
　　营业外支出 Non-operating expenses ?0:=+%.  
　　所得税 Income tax QM7BFS;  
　　直接人工成本差异(direct labor variance) I`x[1%y2 F  
　　直接材料成本差异(direct material variance) m+x$LkP  
　　在产品计价(work-in-process costing) m.lzkS]P  
　　联产品成本计算(joint products costing) e`K{  
　　生产成本汇总程序(accumulation process of procluction cost) AH:0h X6+  
　　制造费用差异(manufacturing expenses variance) j&q%@%Gm  
　　实际成本与估计成本(actual cost and estimated cost) RQ8;_)%  
　　工资费用分配(salary costs allocation) O]oH}#5b  
　　成本曲线(cost curve) 4MCj*ok<  
　　农业生产成本(agriculture production cost) *
De'4r 2  
　　原始成本和重置成本(original cost and replacement cost) `:O
je  
　　工程施工成本 h1$75E?,  
　　直接成本与间接成本(direct cost and indirect cost) X]=8Oa   
　　可控成本(controllable cost) uSH_=^yTQ  
　　制造费用分配(manufacturing expenses allocation) h:KEhj\d?  
　　理论成本与应用成本(theory cost and practice cost) hzA+ ,  
　　辅助生产成本分配(auxiliary production cost allocation) RP k'1nD  
　　期间,费用 qTGi9OP6/  
　　成本控制程序(procedure of cost control) vz&88jt  
　　成本记录(cost entry, cost recorder cost agenda) "kjSg7m*:  
　　成本计算分批法(job costing method) p@oz[017/J  
　　成本计算分步法 }:!X@C~  
　　直接人工成本差异(direct labor variance) A P ]`'C  
　　成本控制方法(cost control method)