[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 d
\Zng!Z'  
　　股本 Share capital v3qA":(w+(  
　　已归还投资 Investment returned 80;(Gt@<"  
　　利润分配-其他转入 Profit appropriation - other transfer in &OBkevg  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve <t,x RBk  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ZC}QId  
　　利润分配-提取储备基金 Profit appropriation - reserve fund fAmz4  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund c|1&lYal;  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .~}1+\~5  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit j7c3(*Pl  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends go"Hf_  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve JLi|Td"1%  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `XB 9Mi=  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares cAc@n6[`3  
　　期初未分配利润 Retained earnings, beginning of the year Z8oK2Dw  
　　资本公积-股本溢价 Capital surplus - share premium !a<ng&H^U  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve EP+J
N  
　　资本公积-接受现金捐赠 Capital surplus - cash donation KdlQ!5(?X  
　　资本公积-股权投资准备 Capital surplus - investment reserve $kKjgQS(  
　　资本公积-拨款转入 Capital surplus - subsidiary 9,tej  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Y<rU#Z#T  
　　资本公积-其他 Capital surplus - others r9lR|\Ax2U  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve -gWZwW/lD  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve iIogx8[  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve HK r Mim-  
　　盈余公积-储备基金 Surplus reserve - reserve fund @R  6@]Dm  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund _l]fkk[T  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment B]$GSEB  
　　主营业务收入 Sales Gbw2E&a  
　　主营业务成本 Cost of sales {V-v-f  
　　主营业务税金及附加 Sales tax n}V_,:Z  
　　营业费用 Operating expenses 'ah[(F<*@e  
　　管理费用 General and administrative expenses ""D 4s  
　　财务费用 Financial expenses g4@ lM"|S  
　　投资收益 Investment income F\KUZ[%  
　　其他业务收入 Other operating income pD74+/DD  
　　营业外收入 Non-operating income (k
hL-F  
　　补贴收入 Subsidy income -tNUMi'  
　　其他业务支出 Other operating expenses +@:x!q|^  
　　营业外支出 Non-operating expenses _,d~}_$`i  
　　所得税 Income tax "}JZU!?  
　　直接人工成本差异(direct labor variance) VYhbx 'e  
　　直接材料成本差异(direct material variance) 2>H24F  
　　在产品计价(work-in-process costing) l0hlM#  
　　联产品成本计算(joint products costing) i@BtM9:  
　　生产成本汇总程序(accumulation process of procluction cost) p6WX9\qS(  
　　制造费用差异(manufacturing expenses variance) Ydy9  
　　实际成本与估计成本(actual cost and estimated cost) XGMiW0j0B  
　　工资费用分配(salary costs allocation) Z`BK/:vo3H  
　　成本曲线(cost curve) -Vhw^T1iV  
　　农业生产成本(agriculture production cost) 0C*7K?/  
　　原始成本和重置成本(original cost and replacement cost) BRYHX.}h\A  
　　工程施工成本 \B 7tX  
　　直接成本与间接成本(direct cost and indirect cost) hiw|2Y&`  
　　可控成本(controllable cost) pXK^Y'2C!  
　　制造费用分配(manufacturing expenses allocation) Pco'l#:  
　　理论成本与应用成本(theory cost and practice cost)  ^Va1f'g  
　　辅助生产成本分配(auxiliary production cost allocation) 4 N7^?  
　　期间,费用

gRT00  
　　成本控制程序(procedure of cost control) LYg- .~<I  
　　成本记录(cost entry, cost recorder cost agenda) 3<zp  
　　成本计算分批法(job costing method) ,i@:5X/t  
　　成本计算分步法 %9RF  
　　直接人工成本差异(direct labor variance) /[>sf[X\I9  
　　成本控制方法(cost control method)