[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 #'_# t/u  
　　股本 Share capital 4v\HaOk  
　　已归还投资 Investment returned SK}sf9gTv  
　　利润分配-其他转入 Profit appropriation - other transfer in 8tx*z"2S  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve bC `<A  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve h0tiWHw  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 
~~W.]>f  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund JU?;Kq9R  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0)ohab  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit MXaFqK<Y  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends pl`4&y%Me  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve K81X32Lm'  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 1=R$ RI  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8G:/f3B=  
　　期初未分配利润 Retained earnings, beginning of the year J3e
ud}w  
　　资本公积-股本溢价 Capital surplus - share premium I%YwG3uR  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve qVC+q8  
　　资本公积-接受现金捐赠 Capital surplus - cash donation JbPk C*.  
　　资本公积-股权投资准备 Capital surplus - investment reserve l=CAr  
　　资本公积-拨款转入 Capital surplus - subsidiary |>;PV4])(  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation {r_HcI(h  
　　资本公积-其他 Capital surplus - others /ox7$|Jyr  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve * ,a F-  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve t*IePz]/  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve zm&[K53  
　　盈余公积-储备基金 Surplus reserve - reserve fund {A0jkU  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?^Rp" H
 
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment s2O()u-  
　　主营业务收入 Sales A8'RM F1  
　　主营业务成本 Cost of sales ^Ps!  
　　主营业务税金及附加 Sales tax x%viCkq  
　　营业费用 Operating expenses @xWWN  
　　管理费用 General and administrative expenses Ib..X&N2  
　　财务费用 Financial expenses &=[!L0{  
　　投资收益 Investment income }~ D WB"  
　　其他业务收入 Other operating income 1&boD\ 7  
　　营业外收入 Non-operating income 1>Sfv|ZP,  
　　补贴收入 Subsidy income 7{m>W!  
　　其他业务支出 Other operating expenses pP| @Z{7d`  
　　营业外支出 Non-operating expenses R-Edht|{  
　　所得税 Income tax 5P!ZG
bG  
　　直接人工成本差异(direct labor variance) KuJ)alD;1  
　　直接材料成本差异(direct material variance) UIAazDyC  
　　在产品计价(work-in-process costing) X:i ?gRy"  
　　联产品成本计算(joint products costing) w;O-ATUzN  
　　生产成本汇总程序(accumulation process of procluction cost) \?n6l7*t>  
　　制造费用差异(manufacturing expenses variance) [MIgQ.n  
　　实际成本与估计成本(actual cost and estimated cost) 2I
B{FO/  
　　工资费用分配(salary costs allocation) ;fNCbyg4 I  
　　成本曲线(cost curve) !n-Sh<8  
　　农业生产成本(agriculture production cost) Hu|Tj<S  
　　原始成本和重置成本(original cost and replacement cost) Lz 1.+:Ag  
　　工程施工成本 ^Q8yb*MN  
　　直接成本与间接成本(direct cost and indirect cost) F$t]JM  
　　可控成本(controllable cost) :s *  
　　制造费用分配(manufacturing expenses allocation) rI$NNk'A  
　　理论成本与应用成本(theory cost and practice cost) y0xBNhev  
　　辅助生产成本分配(auxiliary production cost allocation) r&LZH.$oh  
　　期间,费用 _lv{8vf1B  
　　成本控制程序(procedure of cost control) fI`Ez!w0  
　　成本记录(cost entry, cost recorder cost agenda) KrGl}|  
　　成本计算分批法(job costing method) yj:@Fg-3g  
　　成本计算分步法 ?}
?"m:=  
　　直接人工成本差异(direct labor variance) ,WyEwc]  
　　成本控制方法(cost control method)