[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 4=Th<,<  
　　股本 Share capital x^
`/&+m  
　　已归还投资 Investment returned K(;qdIr  
　　利润分配-其他转入 Profit appropriation - other transfer in )Zq'r L<  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 63l3WvoK  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,,Qg"
C  
　　利润分配-提取储备基金 Profit appropriation - reserve fund g+#<;Gbpe  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund <h -)zI  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \U:OQ.e  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit xfRp_;l+R  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Kd:l8%+  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 0qS/>u*  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends y3~`qq  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )7 57
 
　　期初未分配利润 Retained earnings, beginning of the year #b^6>  
　　资本公积-股本溢价 Capital surplus - share premium .W{CJh  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve lHM+<Z  
　　资本公积-接受现金捐赠 Capital surplus - cash donation {H)7K.hQN  
　　资本公积-股权投资准备 Capital surplus - investment reserve orjtwF>^  
　　资本公积-拨款转入 Capital surplus - subsidiary HVa9b;  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation
$@PruY3[  
　　资本公积-其他 Capital surplus - others }#ink4dK:  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve u}du@Aq  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve N< Sl88+U  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 6 byeO&d  
　　盈余公积-储备基金 Surplus reserve - reserve fund 5}%R  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;@Zuet  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment gmVN(K}SR5  
　　主营业务收入 Sales \5a.JfF  
　　主营业务成本 Cost of sales
'I,a 29  
　　主营业务税金及附加 Sales tax M-@RgWvF  
　　营业费用 Operating expenses _=HaE&  
　　管理费用 General and administrative expenses u+8"W[ZULq  
　　财务费用 Financial expenses O#D{:H_dD>  
　　投资收益 Investment income /@\`Ibe  
　　其他业务收入 Other operating income wUaWF$~y  
　　营业外收入 Non-operating income h$8h@2%  
　　补贴收入 Subsidy income R+HX'W  
　　其他业务支出 Other operating expenses ;"M6}5dQ4  
　　营业外支出 Non-operating expenses L-9fo-  
　　所得税 Income tax >6S7#)0T  
　　直接人工成本差异(direct labor variance) ?^U?ua6  
　　直接材料成本差异(direct material variance) Va )W[I  
　　在产品计价(work-in-process costing) f2e;N[D  
　　联产品成本计算(joint products costing) "qgwuWbM  
　　生产成本汇总程序(accumulation process of procluction cost) fXMY.X>f  
　　制造费用差异(manufacturing expenses variance) ,:mL\ZED  
　　实际成本与估计成本(actual cost and estimated cost) e]VW\6J&  
　　工资费用分配(salary costs allocation) Ch]d\GM  
　　成本曲线(cost curve) NgTB4I8P  
　　农业生产成本(agriculture production cost) '&cH,yc;b  
　　原始成本和重置成本(original cost and replacement cost) S%- k
N;  
　　工程施工成本 35l%iaj]G5  
　　直接成本与间接成本(direct cost and indirect cost) _eGYwBm  
　　可控成本(controllable cost) rR6}  
　　制造费用分配(manufacturing expenses allocation) GL?b!4xx  
　　理论成本与应用成本(theory cost and practice cost) x$q}lJv_  
　　辅助生产成本分配(auxiliary production cost allocation) )#i@DHt=  
　　期间,费用 NVRzthg%c_  
　　成本控制程序(procedure of cost control) #1-WiweO  
　　成本记录(cost entry, cost recorder cost agenda) ~6 1b^L}$  
　　成本计算分批法(job costing method) w=#'8ZuU  
　　成本计算分步法 'LMj.#A<g  
　　直接人工成本差异(direct labor variance) *Z#OfB4}  
　　成本控制方法(cost control method)