[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 S IK{GWX  
　　股本 Share capital O;?~ #E<6w  
　　已归还投资 Investment returned =V 7w CW  
　　利润分配-其他转入 Profit appropriation - other transfer in k ,(:[3J  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve B[X6AQj}d  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve %~2m$#)  
　　利润分配-提取储备基金 Profit appropriation - reserve fund bQjHQ"
G  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5c7a\J9>  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Z5-'|h$|  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit liP{Mu/LO  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6 74X)hB  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve O_Q,!&*6  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,SwaDWNO  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ttVSgKAsm  
　　期初未分配利润 Retained earnings, beginning of the year CI'5JOqP  
　　资本公积-股本溢价 Capital surplus - share premium 9ksrr{tW  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve d6&t
z!f  
　　资本公积-接受现金捐赠 Capital surplus - cash donation "iG
c'?/+  
　　资本公积-股权投资准备 Capital surplus - investment reserve ;gV8f{X{Z  
　　资本公积-拨款转入 Capital surplus - subsidiary +]vl8, 4@  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation *?fBmq[j  
　　资本公积-其他 Capital surplus - others iL1so+di  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0O4mA&&!oK  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ~A4WuA  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve eqCB2u"Jq  
　　盈余公积-储备基金 Surplus reserve - reserve fund \RO S
d  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund V= PoQ9d  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment l}/UriZ0  
　　主营业务收入 Sales ]XyJ7esg  
　　主营业务成本 Cost of sales ,-kZ5&r  
　　主营业务税金及附加 Sales tax 3)\qts5  
　　营业费用 Operating expenses )&-E@% \  
　　管理费用 General and administrative expenses L 3@wdC~0  
　　财务费用 Financial expenses 8:NHPHxB  
　　投资收益 Investment income S:QEHd_C  
　　其他业务收入 Other operating income Z4' v  
　　营业外收入 Non-operating income C\D4C]/8  
　　补贴收入 Subsidy income s. [${S6O  
　　其他业务支出 Other operating expenses (5&"Y?#o,  
　　营业外支出 Non-operating expenses b@hoH)<9E  
　　所得税 Income tax u*`GIRfWT  
　　直接人工成本差异(direct labor variance) d*HAKXd&:j  
　　直接材料成本差异(direct material variance) #u@!O%MJ  
　　在产品计价(work-in-process costing) kw'D2692  
　　联产品成本计算(joint products costing) Y;>'~V#R  
　　生产成本汇总程序(accumulation process of procluction cost) ?]N&H90^5  
　　制造费用差异(manufacturing expenses variance) ?VsZo6Z"  
　　实际成本与估计成本(actual cost and estimated cost) oZtz"B  
　　工资费用分配(salary costs allocation) Cj9Tj'0@I+  
　　成本曲线(cost curve) .*"IJD9  
　　农业生产成本(agriculture production cost) hd-ds~ve  
　　原始成本和重置成本(original cost and replacement cost) 0=&]!WRT  
　　工程施工成本 17d$gZ1O:  
　　直接成本与间接成本(direct cost and indirect cost) w2L)f,X  
　　可控成本(controllable cost) xd<68%Cn  
　　制造费用分配(manufacturing expenses allocation) -bF+uCfba  
　　理论成本与应用成本(theory cost and practice cost) H l@rS  
　　辅助生产成本分配(auxiliary production cost allocation) s2WB4Uk  
　　期间,费用 6}$cDk`dz  
　　成本控制程序(procedure of cost control) 1S:H!h3  
　　成本记录(cost entry, cost recorder cost agenda) }=FQKqtC  
　　成本计算分批法(job costing method) d+'+z %s%  
　　成本计算分步法 U"]i.J1  
　　直接人工成本差异(direct labor variance) is$d<Y&F  
　　成本控制方法(cost control method)