[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 ERK{smL  
　　股本 Share capital sXP
va@8_  
　　已归还投资 Investment returned lj&\F|-i  
　　利润分配-其他转入 Profit appropriation - other transfer in |;Jt* _  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve kkHK~(>G  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve mpwh=  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ip'{@1L  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *zweZG8:  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4 j'rbbs/  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit A~E S{Zkh  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends -t<1A8%  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve F)eP55C6  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
h0~<(3zC  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares z$m(@Q  
　　期初未分配利润 Retained earnings, beginning of the year tuwlsBV  
　　资本公积-股本溢价 Capital surplus - share premium v4rO 0y=C  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =<9Mv+Ry8  
　　资本公积-接受现金捐赠 Capital surplus - cash donation `]GL3cIh:  
　　资本公积-股权投资准备 Capital surplus - investment reserve Y~^R^J  
　　资本公积-拨款转入 Capital surplus - subsidiary - 9+$z|K  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation *tpS6{4=#7  
　　资本公积-其他 Capital surplus - others RJDk7{(  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =$#5Ge]b  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve N&k\X]U  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve xgNV0;g,  
　　盈余公积-储备基金 Surplus reserve - reserve fund W4nn)qBrh  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund >HwVP.~HN  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 1 7l?li  
　　主营业务收入 Sales ircL/:  
　　主营业务成本 Cost of sales [N[4\W!!  
　　主营业务税金及附加 Sales tax CcV@YST?  
　　营业费用 Operating expenses 6f#Mi+"  
　　管理费用 General and administrative expenses GYJ j$'  
　　财务费用 Financial expenses YT[=o}jS  
　　投资收益 Investment income 8VG~n?y  
　　其他业务收入 Other operating income `]19}GK~xo  
　　营业外收入 Non-operating income Imzh`SI,  
　　补贴收入 Subsidy income S%?>Mh?g  
　　其他业务支出 Other operating expenses O<>+l*bk  
　　营业外支出 Non-operating expenses Jk|DWZ  
　　所得税 Income tax 9w&CHg7D i  
　　直接人工成本差异(direct labor variance) W95q1f#7  
　　直接材料成本差异(direct material variance) dn=srbJ   
　　在产品计价(work-in-process costing) x=W s)&H_Y  
　　联产品成本计算(joint products costing) "[z/\l8O  
　　生产成本汇总程序(accumulation process of procluction cost) ^-~=U^2tC  
　　制造费用差异(manufacturing expenses variance) d=vD Pf  
　　实际成本与估计成本(actual cost and estimated cost) WyQ8}]1b  
　　工资费用分配(salary costs allocation) lQ[JA[  
　　成本曲线(cost curve) zh?
B-"O=5  
　　农业生产成本(agriculture production cost) Ae^4  
　　原始成本和重置成本(original cost and replacement cost) }7fzEo`g  
　　工程施工成本 I~"l9Jc!"  
　　直接成本与间接成本(direct cost and indirect cost) L4u.cHJ}0  
　　可控成本(controllable cost) w}07u5
 
　　制造费用分配(manufacturing expenses allocation) l% %cU"  
　　理论成本与应用成本(theory cost and practice cost) ? )IH#kL  
　　辅助生产成本分配(auxiliary production cost allocation) :=q9ay  
　　期间,费用 I%j]pY4  
　　成本控制程序(procedure of cost control) }+[!h=Bx  
　　成本记录(cost entry, cost recorder cost agenda) xTcY&   
　　成本计算分批法(job costing method) 'rfs
rZ?  
　　成本计算分步法 3 _eg'EP.E  
　　直接人工成本差异(direct labor variance) >: @\SU  
　　成本控制方法(cost control method)