[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 ?( '%QfT  
　　股本 Share capital p
I!55w|  
　　已归还投资 Investment returned J0K"WmW  
　　利润分配-其他转入 Profit appropriation - other transfer in &qC>*X.  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve yx-"YV}5  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]]7T5'.  
　　利润分配-提取储备基金 Profit appropriation - reserve fund !d^`YEfE  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund S6QG:|#P  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund K?>&Mr  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit B/71$i
 
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends p hdN9<Z  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve p.HA`R>  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?,NAihN]  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (nzt}i0  
　　期初未分配利润 Retained earnings, beginning of the year `et<Z  
　　资本公积-股本溢价 Capital surplus - share premium :-Pj )Y{I  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,aJrN!fzU  
　　资本公积-接受现金捐赠 Capital surplus - cash donation 2R!W5gs1<  
　　资本公积-股权投资准备 Capital surplus - investment reserve 3
XRG"  
　　资本公积-拨款转入 Capital surplus - subsidiary RBXoU'.  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation lySaJd  
　　资本公积-其他 Capital surplus - others -AE/,@\P  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve S%oGB
Y*Z  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve R32d(2%5K  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve )N<!3yOz  
　　盈余公积-储备基金 Surplus reserve - reserve fund J[
l K  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund *"ShE=\p  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9:>K!@  
　　主营业务收入 Sales UwU]l 17~  
　　主营业务成本 Cost of sales Ei-OuDM;)  
　　主营业务税金及附加 Sales tax X\%3uPQ  
　　营业费用 Operating expenses n&]w* (,  
　　管理费用 General and administrative expenses gL`SZr9  
　　财务费用 Financial expenses *$VurqLn  
　　投资收益 Investment income /`> P|J  
　　其他业务收入 Other operating income Y>~JI;Cu`  
　　营业外收入 Non-operating income 1tdCzbEn+  
　　补贴收入 Subsidy income "=.|QKC1`  
　　其他业务支出 Other operating expenses L ]c9
 
　　营业外支出 Non-operating expenses yxbTcZ  
　　所得税 Income tax A]$+ `uS\  
　　直接人工成本差异(direct labor variance) sjm79/  
　　直接材料成本差异(direct material variance) 9DX3]Z\7X  
　　在产品计价(work-in-process costing) /&7Yi_] r  
　　联产品成本计算(joint products costing) VWt'Kx"  
　　生产成本汇总程序(accumulation process of procluction cost) Ah{pidUx  
　　制造费用差异(manufacturing expenses variance) _9|@nUD  
　　实际成本与估计成本(actual cost and estimated cost) C)s1' =TZ  
　　工资费用分配(salary costs allocation) pIiED9  
　　成本曲线(cost curve) :
"te
-  
　　农业生产成本(agriculture production cost) f*{;\n(.t  
　　原始成本和重置成本(original cost and replacement cost) u7Y< ~  
　　工程施工成本 &>.1%x
@R  
　　直接成本与间接成本(direct cost and indirect cost) :b*`hWnQ  
　　可控成本(controllable cost) fMPq  
　　制造费用分配(manufacturing expenses allocation) k<zGrq=8J  
　　理论成本与应用成本(theory cost and practice cost) v9lBk]c  
　　辅助生产成本分配(auxiliary production cost allocation) 5'Jh2r
 
　　期间,费用 T,2Dr;  
　　成本控制程序(procedure of cost control)
7u5\#|yL  
　　成本记录(cost entry, cost recorder cost agenda) ESjJHZoD(  
　　成本计算分批法(job costing method) {JCz^0DV  
　　成本计算分步法 umZ g}|C_  
　　直接人工成本差异(direct labor variance) $1zeY6O  
　　成本控制方法(cost control method)