[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 {4B7a6
 
　　股本 Share capital F>U*
Wy  
　　已归还投资 Investment returned q9B5>Ye)  
　　利润分配-其他转入 Profit appropriation - other transfer in :1gcLsF  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Dcs Q6  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (Eo#oX  
　　利润分配-提取储备基金 Profit appropriation - reserve fund X=[`+ =  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund uWkuw5;  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ?jn";:  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit )AXa.y  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends oRHWb_$"  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 
DG/<#SCF  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends '<aFd)-  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :o_6  
　　期初未分配利润 Retained earnings, beginning of the year GC)xQZU)s  
　　资本公积-股本溢价 Capital surplus - share premium ka<rlh<h  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve TL@{yJ;s  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 2l}3L  
　　资本公积-股权投资准备 Capital surplus - investment reserve Q@- 
h  
　　资本公积-拨款转入 Capital surplus - subsidiary eXCH*vZY  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation `_E@cZ4  
　　资本公积-其他 Capital surplus - others eXQzCm  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve r(Y@;  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve q&@q/9kz  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .]BJM?9  
　　盈余公积-储备基金 Surplus reserve - reserve fund p2j=73$  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund }>?"bcJ  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment .!Os'Y9[,  
　　主营业务收入 Sales d~w}{LR[1  
　　主营业务成本 Cost of sales t**o<p#)f  
　　主营业务税金及附加 Sales tax ^:]~6p#  
　　营业费用 Operating expenses }tPI#[cfK  
　　管理费用 General and administrative expenses gro@+^DmT  
　　财务费用 Financial expenses *h2 )$^P%  
　　投资收益 Investment income K ZQ `
 
　　其他业务收入 Other operating income "uD^1'IW2  
　　营业外收入 Non-operating income T0l bMp
 
　　补贴收入 Subsidy income N}7tjk  
　　其他业务支出 Other operating expenses Jtl[9qe#]  
　　营业外支出 Non-operating expenses Gu\lV c  
　　所得税 Income tax [(/IV+  
　　直接人工成本差异(direct labor variance) <m+$@:cO  
　　直接材料成本差异(direct material variance) 'fIirGOl  
　　在产品计价(work-in-process costing) ?iaD;:'qE  
　　联产品成本计算(joint products costing) >T
wL&la  
　　生产成本汇总程序(accumulation process of procluction cost) ^ ,yh38
4  
　　制造费用差异(manufacturing expenses variance) )Tj\ym-Vl  
　　实际成本与估计成本(actual cost and estimated cost) < c[dpK5c  
　　工资费用分配(salary costs allocation) H
v<jf38  
　　成本曲线(cost curve) }~$96|J  
　　农业生产成本(agriculture production cost) M;F&Ix  
　　原始成本和重置成本(original cost and replacement cost) *m`KY)b=l  
　　工程施工成本 IQQWp@w#8  
　　直接成本与间接成本(direct cost and indirect cost) CD
gu`jj%]  
　　可控成本(controllable cost) Qh@A7N/L  
　　制造费用分配(manufacturing expenses allocation) y w>T1  
　　理论成本与应用成本(theory cost and practice cost) VU 8~hF  
　　辅助生产成本分配(auxiliary production cost allocation) ee{8C~  
　　期间,费用 exL<cN  
　　成本控制程序(procedure of cost control) $_NP4V8|z/  
　　成本记录(cost entry, cost recorder cost agenda) 8Qi@z Jq,  
　　成本计算分批法(job costing method) jwZBWt )5  
　　成本计算分步法 e$y VV#  
　　直接人工成本差异(direct labor variance) "+:~#&r  
　　成本控制方法(cost control method)