[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 n+RUPZ  
　　股本 Share capital mBD!:V'  
　　已归还投资 Investment returned )N%1%bg^-  
　　利润分配-其他转入 Profit appropriation - other transfer in tnKpn-LPA  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve hK9
t}NE.O  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve t
?#vb}_  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 5,=B 1  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund hVt+%tmNy  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund i\DHIzGp[  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit C&d"#I  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends X-;Qorb^  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve X T)hPwg.  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ` pv89aO  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 0x9F*i_  
　　期初未分配利润 Retained earnings, beginning of the year "k_n+cH%  
　　资本公积-股本溢价 Capital surplus - share premium J!TK*\a2  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 5LhJ
8$W  
　　资本公积-接受现金捐赠 Capital surplus - cash donation ^%'tD
 
　　资本公积-股权投资准备 Capital surplus - investment reserve !Sy'Z6%f  
　　资本公积-拨款转入 Capital surplus - subsidiary R1b )   
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation u;'<- _
 
　　资本公积-其他 Capital surplus - others c|;|%"Mk  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 8ZDqqz^C0  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {eD>E(Y@z1  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve D0E"YEo\nv  
　　盈余公积-储备基金 Surplus reserve - reserve fund 1l`s1C  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund q3pN/f;kr,  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 65`'Upu  
　　主营业务收入 Sales @qr3v>3X<  
　　主营业务成本 Cost of sales ,j(p}t  
　　主营业务税金及附加 Sales tax &L~31Ayj&  
　　营业费用 Operating expenses (J;zkb
 
　　管理费用 General and administrative expenses *l'$pJ X  
　　财务费用 Financial expenses 2I(@aB+  
　　投资收益 Investment income 2Ws/0c  
　　其他业务收入 Other operating income gkq RO19  
　　营业外收入 Non-operating income T~ q'y~9o  
　　补贴收入 Subsidy income L8-[:1
  
　　其他业务支出 Other operating expenses @!O&b%8X%  
　　营业外支出 Non-operating expenses />2$ XwP  
　　所得税 Income tax w2C!>fJ]1  
　　直接人工成本差异(direct labor variance) _ry E n  
　　直接材料成本差异(direct material variance)
\qd)l  
　　在产品计价(work-in-process costing) .T$9Q Ar5  
　　联产品成本计算(joint products costing)
Z :i"|;  
　　生产成本汇总程序(accumulation process of procluction cost) j C1^>D  
　　制造费用差异(manufacturing expenses variance) !=Kay^J~.  
　　实际成本与估计成本(actual cost and estimated cost) 'N5r2JL[w  
　　工资费用分配(salary costs allocation) *d,n2a#n5  
　　成本曲线(cost curve) t;f p<z7N.  
　　农业生产成本(agriculture production cost) ~JmxW;|_x)  
　　原始成本和重置成本(original cost and replacement cost) bHo?Rw!.  
　　工程施工成本 &#b>AAx$2Y  
　　直接成本与间接成本(direct cost and indirect cost) ^{sI'l~  
　　可控成本(controllable cost) Ckl]fy@D}  
　　制造费用分配(manufacturing expenses allocation) =smY/q^3  
　　理论成本与应用成本(theory cost and practice cost) s8I77._s  
　　辅助生产成本分配(auxiliary production cost allocation) nF[eb{GR`  
　　期间,费用 S?z j&XY3  
　　成本控制程序(procedure of cost control) Lzx(!<v  
　　成本记录(cost entry, cost recorder cost agenda) }lvP|6Y: y  
　　成本计算分批法(job costing method) E|A_|FS&%  
　　成本计算分步法 =<W[dV=W  
　　直接人工成本差异(direct labor variance) (pxz#B4  
　　成本控制方法(cost control method)