[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 hQ8{ A7  
　　股本 Share capital P?uKDON  
　　已归还投资 Investment returned Vis?cuU/  
　　利润分配-其他转入 Profit appropriation - other transfer in i\eykYc,  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Rx<pV_|H,  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve D 7E^;W)H  
　　利润分配-提取储备基金 Profit appropriation - reserve fund },L[bDOV07  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ohyUvxvj  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund n*xNMw1x"T  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit nW%c95E  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Wl2>U(lj  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |O+binq  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends  JuI,wA  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (6+0U1[Iz  
　　期初未分配利润 Retained earnings, beginning of the year M
U^Z*r  
　　资本公积-股本溢价 Capital surplus - share premium ,?f(~<Aj  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve g?+P&FL#I  
　　资本公积-接受现金捐赠 Capital surplus - cash donation \^:f4Z
T  
　　资本公积-股权投资准备 Capital surplus - investment reserve \5l}5<|  
　　资本公积-拨款转入 Capital surplus - subsidiary V!=]a^]:  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation C|JWom\J  
　　资本公积-其他 Capital surplus - others %qv7;E2C  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
5~? J  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Mt:(w;Y  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1f:k:Y9i  
　　盈余公积-储备基金 Surplus reserve - reserve fund u!S{[7 FY  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund 5V
cYdu3  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment j)5Vv K\  
　　主营业务收入 Sales <Jk|Bmw;  
　　主营业务成本 Cost of sales 5f5`7uVJF  
　　主营业务税金及附加 Sales tax Z~gqTB]H  
　　营业费用 Operating expenses fe$WR~  
　　管理费用 General and administrative expenses /L 4WWQ5  
　　财务费用 Financial expenses sOW|TN>y\  
　　投资收益 Investment income N!3f1d7RQ  
　　其他业务收入 Other operating income KP(Bu0S  
　　营业外收入 Non-operating income "
86
9n37  
　　补贴收入 Subsidy income J5"*OH:f  
　　其他业务支出 Other operating expenses StVv"YY  
　　营业外支出 Non-operating expenses s5dh]vNN  
　　所得税 Income tax VQ;=-95P  
　　直接人工成本差异(direct labor variance) Sq'z<}o  
　　直接材料成本差异(direct material variance) td~3N,S  
　　在产品计价(work-in-process costing) kShniN  
　　联产品成本计算(joint products costing) }R x%&29&  
　　生产成本汇总程序(accumulation process of procluction cost) 2S4z$(x3  
　　制造费用差异(manufacturing expenses variance) +1%6-g4"  
　　实际成本与估计成本(actual cost and estimated cost) m~K]|]iqQ  
　　工资费用分配(salary costs allocation) hdB[H8Q  
　　成本曲线(cost curve) H#y"3E<s  
　　农业生产成本(agriculture production cost) #wyS?FP-  
　　原始成本和重置成本(original cost and replacement cost) >seB["C  
　　工程施工成本 `4qKQJw  
　　直接成本与间接成本(direct cost and indirect cost) uwka 2aSS  
　　可控成本(controllable cost) U{Z>y?V/  
　　制造费用分配(manufacturing expenses allocation) @6SSk=9_S  
　　理论成本与应用成本(theory cost and practice cost) /~[R u  
　　辅助生产成本分配(auxiliary production cost allocation) >R<fm  
　　期间,费用 wGH@I_cy>  
　　成本控制程序(procedure of cost control) $%-?S]6)  
　　成本记录(cost entry, cost recorder cost agenda) v=>Gvl3&U  
　　成本计算分批法(job costing method) [1U_c*;i  
　　成本计算分步法 ;=OH=+Rl  
　　直接人工成本差异(direct labor variance) 68*{Lo?U  
　　成本控制方法(cost control method)