[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
25CO_  
　　股本 Share capital La#otuw+?  
　　已归还投资 Investment returned AEr8^6  
　　利润分配-其他转入 Profit appropriation - other transfer in @Ap~Wok  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve hAv.rjhw_  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve  (:ObxJ*  
　　利润分配-提取储备基金 Profit appropriation - reserve fund ?ta(`+"  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund wEJ) h1=)^  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund BmGY#D,  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit "<5su5]  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends kz+OUA@~  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 1hnw+T<<W  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3'D<'S}[  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares KoL3CA"N  
　　期初未分配利润 Retained earnings, beginning of the year c[QXc9  
　　资本公积-股本溢价 Capital surplus - share premium ~i ImM|*0  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve H^N 5yOj/  
　　资本公积-接受现金捐赠 Capital surplus - cash donation fF*{\  
　　资本公积-股权投资准备 Capital surplus - investment reserve N! N>/9  
　　资本公积-拨款转入 Capital surplus - subsidiary Gcz@z1a=n  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation 3 2MdDa
 
　　资本公积-其他 Capital surplus - others ,]UCq?YW)T  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Q4vl  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ~xSAR;8  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve NiCB.a  
　　盈余公积-储备基金 Surplus reserve - reserve fund cXY;Tw45  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ]~H\X":[>  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment hwR_<'!  
　　主营业务收入 Sales
<5wk~|@t  
　　主营业务成本 Cost of sales +^\TG>le  
　　主营业务税金及附加 Sales tax 1<ic 5kB  
　　营业费用 Operating expenses !uwZ%Uxz  
　　管理费用 General and administrative expenses V`/D!8>  
　　财务费用 Financial expenses E,nxv+AQ  
　　投资收益 Investment income sWc_,[ b  
　　其他业务收入 Other operating income F}Kkhs {  
　　营业外收入 Non-operating income -lNq.pp3-$  
　　补贴收入 Subsidy income 2GRdfX  
　　其他业务支出 Other operating expenses ySEhi_)9^  
　　营业外支出 Non-operating expenses bXw
!fYm&  
　　所得税 Income tax Y AoGVey  
　　直接人工成本差异(direct labor variance) ^OWA   
　　直接材料成本差异(direct material variance) ,fa'  
　　在产品计价(work-in-process costing) Bl"BmUn  
　　联产品成本计算(joint products costing) ~Os1ir.  
　　生产成本汇总程序(accumulation process of procluction cost) :g`j gn0  
　　制造费用差异(manufacturing expenses variance) "7&DuF$s)  
　　实际成本与估计成本(actual cost and estimated cost) wG\ +C'&~  
　　工资费用分配(salary costs allocation) !lk -MN.  
　　成本曲线(cost curve) s.p4+KJ  
　　农业生产成本(agriculture production cost) X?8EPCk  
　　原始成本和重置成本(original cost and replacement cost) S);SfNh%CL  
　　工程施工成本 x]=s/+Y  
　　直接成本与间接成本(direct cost and indirect cost) 5U gxuuP4  
　　可控成本(controllable cost) ev}ugRxt|k  
　　制造费用分配(manufacturing expenses allocation) 1K`7  
　　理论成本与应用成本(theory cost and practice cost) f 0lpwwe  
　　辅助生产成本分配(auxiliary production cost allocation) ?"o7x[  
　　期间,费用 6(5YvT  
　　成本控制程序(procedure of cost control) 4|#@41\ B  
　　成本记录(cost entry, cost recorder cost agenda) nbECEQ:|B  
　　成本计算分批法(job costing method) t(RJc  
　　成本计算分步法 >Yf)]e-  
　　直接人工成本差异(direct labor variance) Z@G[\"   
　　成本控制方法(cost control method)