[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 P -Pt{
:  
　　股本 Share capital Awj`6GeJ
  
　　已归还投资 Investment returned R(:q^?  
　　利润分配-其他转入 Profit appropriation - other transfer in 4fN<pG,  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -0W;b"]+A  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 29E^]IL?  
　　利润分配-提取储备基金 Profit appropriation - reserve fund &W ~,q(  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund y.>r>o"0  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ur'A;B  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit $F Al9  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ie_wJ=s  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 3 -5^$-7_  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]@'YlPU  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ak'RV*>mT  
　　期初未分配利润 Retained earnings, beginning of the year $`uL^ hlj]  
　　资本公积-股本溢价 Capital surplus - share premium #R)$nv:h?^  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 2sXWeiJy;  
　　资本公积-接受现金捐赠 Capital surplus - cash donation EZ$m4:{e  
　　资本公积-股权投资准备 Capital surplus - investment reserve $GcVC (]  
　　资本公积-拨款转入 Capital surplus - subsidiary 4Iz~3fqB7  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation p1Els/|  
　　资本公积-其他 Capital surplus - others fQv^=DI#  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [1E u6X6  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve SnVnC09y  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [1s B  
　　盈余公积-储备基金 Surplus reserve - reserve fund z- ()7WY  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund < B'BlqTS  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment _/K
N98+  
　　主营业务收入 Sales ?&N JN/+%  
　　主营业务成本 Cost of sales SL*B `P~{  
　　主营业务税金及附加 Sales tax n\d-^ml  
　　营业费用 Operating expenses 1(m89C[  
　　管理费用 General and administrative expenses aK,G6y  
　　财务费用 Financial expenses M*t{?o/t;  
　　投资收益 Investment income ^Zg"`&E  
　　其他业务收入 Other operating income chxO*G  
　　营业外收入 Non-operating income 0{ \AP<  
　　补贴收入 Subsidy income 7ZN0_Qs  
　　其他业务支出 Other operating expenses &u.t5m7(  
　　营业外支出 Non-operating expenses IAg#YFI  
　　所得税 Income tax _PJd1P.k  
　　直接人工成本差异(direct labor variance) JD,/oL.KA  
　　直接材料成本差异(direct material variance) Iz V
tiX  
　　在产品计价(work-in-process costing) ;Lz96R@}  
　　联产品成本计算(joint products costing) ]mYY1%H8M  
　　生产成本汇总程序(accumulation process of procluction cost) <zrGPwk  
　　制造费用差异(manufacturing expenses variance) ,%Dn}mWu  
　　实际成本与估计成本(actual cost and estimated cost) ]81P<Y(7  
　　工资费用分配(salary costs allocation) X+iUT  
　　成本曲线(cost curve) mI}1si=$  
　　农业生产成本(agriculture production cost) m&fm<?|  
　　原始成本和重置成本(original cost and replacement cost) )/Ul"QF  
　　工程施工成本 f~t*8rG~m  
　　直接成本与间接成本(direct cost and indirect cost) ^xFZ;Yf  
　　可控成本(controllable cost) O9jqeF`L=  
　　制造费用分配(manufacturing expenses allocation) !Ag W@  
　　理论成本与应用成本(theory cost and practice cost) `N$<]i]s5  
　　辅助生产成本分配(auxiliary production cost allocation) D/{hLp{  
　　期间,费用 (oxe'\  
　　成本控制程序(procedure of cost control) $o5<#g"/T  
　　成本记录(cost entry, cost recorder cost agenda) tK0?9M.)  
　　成本计算分批法(job costing method) wU+-;C5e  
　　成本计算分步法 KxqJlben  
　　直接人工成本差异(direct labor variance) v, 9MAZ ,  
　　成本控制方法(cost control method)