[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 _UuC,Pl3  
　　股本 Share capital $\9~)Rq6  
　　已归还投资 Investment returned hpU2  
　　利润分配-其他转入 Profit appropriation - other transfer in &c1A*Pl/:G  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (W}bG>!#Q8  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 43=,yz2Ef  
　　利润分配-提取储备基金 Profit appropriation - reserve fund Gg KEP,O  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund G8Du~h!!U  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund y|wc,n%L>  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit kZ"BBJ6w  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends kBN+4Dr/$  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5eWwgA  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends f
5`g  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares g:EVhuK  
　　期初未分配利润 Retained earnings, beginning of the year R4-~jgzx  
　　资本公积-股本溢价 Capital surplus - share premium m)oJFF  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 'F3)9&M  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Pi|o`
d  
　　资本公积-股权投资准备 Capital surplus - investment reserve 9?k_y ZV  
　　资本公积-拨款转入 Capital surplus - subsidiary j)q\9#sI/(  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation f7}*X|_Y  
　　资本公积-其他 Capital surplus - others 3h<,  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0bo/XUpi  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 33}oO,}t,  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve --DoB=5%8  
　　盈余公积-储备基金 Surplus reserve - reserve fund ^b %0B  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 7x<i :x3  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 71l%MH  
　　主营业务收入 Sales i7ly[6{^pr  
　　主营业务成本 Cost of sales B/n
[m@O  
　　主营业务税金及附加 Sales tax 9YBv|A  
　　营业费用 Operating expenses 0x!2ihf  
　　管理费用 General and administrative expenses e
dPUG N  
　　财务费用 Financial expenses z<5m fAm  
　　投资收益 Investment income `He,p -  
　　其他业务收入 Other operating income N\bocMc,X  
　　营业外收入 Non-operating income Lco&Fp  
　　补贴收入 Subsidy income 4 uQT5  
　　其他业务支出 Other operating expenses #BSTlz  
　　营业外支出 Non-operating expenses L31|\x]  
　　所得税 Income tax e#k<d-sf6  
　　直接人工成本差异(direct labor variance) y a_<^O 9  
　　直接材料成本差异(direct material variance) )YqXRm  
　　在产品计价(work-in-process costing) 12+>5BA  
　　联产品成本计算(joint products costing) h5K$mA5  
　　生产成本汇总程序(accumulation process of procluction cost) [ I/<_AT#  
　　制造费用差异(manufacturing expenses variance) iya"ky~H  
　　实际成本与估计成本(actual cost and estimated cost) _l1NKk  
　　工资费用分配(salary costs allocation) :GJ &_YHf  
　　成本曲线(cost curve) ^7Fh{q4IE  
　　农业生产成本(agriculture production cost) wKsT7c'  
　　原始成本和重置成本(original cost and replacement cost) n\Lb.}]1~  
　　工程施工成本 Zcc9e03  
　　直接成本与间接成本(direct cost and indirect cost) {,L+1h  
　　可控成本(controllable cost) k]I0o)+O.  
　　制造费用分配(manufacturing expenses allocation) 0c#/hFn  
　　理论成本与应用成本(theory cost and practice cost) LWt&3  
　　辅助生产成本分配(auxiliary production cost allocation) =ha{Ziryo  
　　期间,费用 9rA=pH%<>B  
　　成本控制程序(procedure of cost control) gatB QwJb9  
　　成本记录(cost entry, cost recorder cost agenda) q?ix$nKOv  
　　成本计算分批法(job costing method) {.?/)  
　　成本计算分步法 RG4sQ0
 
　　直接人工成本差异(direct labor variance) cSm%s  
　　成本控制方法(cost control method)