[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  mwAN9<o  
　　股本 Share capital ,X@o@W+L  
　　已归还投资 Investment returned J,Sa7jv[  
　　利润分配-其他转入 Profit appropriation - other transfer in  :G _  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve N r 4}x7  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve !..<_qfw  
　　利润分配-提取储备基金 Profit appropriation - reserve fund |v!N1+v0  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund oZBD.s  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund FZi@h  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit CRb*sfKDL  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?NMk|+  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _C !i(z!d  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends TLwxP"  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares BSm"]!D8*  
　　期初未分配利润 Retained earnings, beginning of the year 0 +=sBk (  
　　资本公积-股本溢价 Capital surplus - share premium _T\~%  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve @](vFb  
　　资本公积-接受现金捐赠 Capital surplus - cash donation c-+NWC  
　　资本公积-股权投资准备 Capital surplus - investment reserve kdNo<x1o  
　　资本公积-拨款转入 Capital surplus - subsidiary JS/'0.  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation @c|=onx5  
　　资本公积-其他 Capital surplus - others "Rj PTRe:  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Gx C+lqH#  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve L
`1 ITz  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve > 80{n8  
　　盈余公积-储备基金 Surplus reserve - reserve fund ~gI%lORqN  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund bmG`:_  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment &n<YmW?"  
　　主营业务收入 Sales V*?c
MJ_G  
　　主营业务成本 Cost of sales p2STy\CS  
　　主营业务税金及附加 Sales tax j`_S%E%X  
　　营业费用 Operating expenses a'VQegP(f\  
　　管理费用 General and administrative expenses )iN ;1>  
　　财务费用 Financial expenses hP6f   
　　投资收益 Investment income Df6
i*Ko|  
　　其他业务收入 Other operating income hr vTFJ  
　　营业外收入 Non-operating income 4"P9z}y=i  
　　补贴收入 Subsidy income &_L@hsm  
　　其他业务支出 Other operating expenses 0Ui.nz j  
　　营业外支出 Non-operating expenses
7#LIGr  
　　所得税 Income tax u ^2`$W  
　　直接人工成本差异(direct labor variance) ^'X I%fEf  
　　直接材料成本差异(direct material variance) ('&lAn  
　　在产品计价(work-in-process costing) Cut~k"lv  
　　联产品成本计算(joint products costing) w'@gzK  
　　生产成本汇总程序(accumulation process of procluction cost) l(>6Yq  
　　制造费用差异(manufacturing expenses variance) Pe%[d[k  
　　实际成本与估计成本(actual cost and estimated cost) x{R440"  
　　工资费用分配(salary costs allocation) -@N-i$!;J  
　　成本曲线(cost curve) F.vRs|fk  
　　农业生产成本(agriculture production cost) 2 }xePX9?  
　　原始成本和重置成本(original cost and replacement cost) Wb}-H-O  
　　工程施工成本 v-8>@s jy8  
　　直接成本与间接成本(direct cost and indirect cost) Z '5itN^  
　　可控成本(controllable cost) I5"wa:Z  
　　制造费用分配(manufacturing expenses allocation) bDl:,7;  
　　理论成本与应用成本(theory cost and practice cost) '?rR>$s  
　　辅助生产成本分配(auxiliary production cost allocation) 45yP {+/-Q  
　　期间,费用 b**vU
t\  
　　成本控制程序(procedure of cost control) "c%wq0  
　　成本记录(cost entry, cost recorder cost agenda) #cY[c1cNv  
　　成本计算分批法(job costing method) ifn=De3+  
　　成本计算分步法 ,3:f4e\<  
　　直接人工成本差异(direct labor variance) "VaWZ *  
　　成本控制方法(cost control method)