[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 q[A3$y(  
　　股本 Share capital J uKaRR~  
　　已归还投资 Investment returned "fd=(& M*l  
　　利润分配-其他转入 Profit appropriation - other transfer in %~XJwy-  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
* xXc$T  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ys6"Q[B  
　　利润分配-提取储备基金 Profit appropriation - reserve fund 
6.=1k  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -3U} (cZ*  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund LgKEg90w(  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit d}J#wT  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Q_Squuk  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve cNCBbOMr  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends uW_ /7ex  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vAxtNRS  
　　期初未分配利润 Retained earnings, beginning of the year $& gidz/w  
　　资本公积-股本溢价 Capital surplus - share premium baGI(Dk  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve R$`T"C"  
　　资本公积-接受现金捐赠 Capital surplus - cash donation (7!(e ,  
　　资本公积-股权投资准备 Capital surplus - investment reserve K%_JQ0`  
　　资本公积-拨款转入 Capital surplus - subsidiary [T|1Qq7  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation g&5VorGx  
　　资本公积-其他 Capital surplus - others <WkLwP3^  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve  :Xr3 3  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .W:], 5e  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve kIo?<=F8T  
　　盈余公积-储备基金 Surplus reserve - reserve fund ]HT>-Ba;{h  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund h0}-1kVT^  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7@]hu^)rry  
　　主营业务收入 Sales #]^`BQ>  
　　主营业务成本 Cost of sales f2f$aZ  
　　主营业务税金及附加 Sales tax 13 p
0w
 
　　营业费用 Operating expenses s#49pDN  
　　管理费用 General and administrative expenses 40/[uW"  
　　财务费用 Financial expenses Yy1Pipv  
　　投资收益 Investment income mz'8  
　　其他业务收入 Other operating income '11hIu=:  
　　营业外收入 Non-operating income ]TN}`]  
　　补贴收入 Subsidy income <!$Cvx\U  
　　其他业务支出 Other operating expenses q\Z1-sl~s  
　　营业外支出 Non-operating expenses Vdyx74xX  
　　所得税 Income tax u?/]"4
  
　　直接人工成本差异(direct labor variance) .<hv&t  
　　直接材料成本差异(direct material variance) Pw1H)<X  
　　在产品计价(work-in-process costing) Cvy;O~)  
　　联产品成本计算(joint products costing) 6h8NrjX  
　　生产成本汇总程序(accumulation process of procluction cost) ]"_'o~  
　　制造费用差异(manufacturing expenses variance) '-{jn+,
 
　　实际成本与估计成本(actual cost and estimated cost) EB,>k1IJ  
　　工资费用分配(salary costs allocation) vi|ASA{V  
　　成本曲线(cost curve) _: x$"i  
　　农业生产成本(agriculture production cost) {'[1I_3  
　　原始成本和重置成本(original cost and replacement cost) ^jA}*YP  
　　工程施工成本 >48Y-w  
　　直接成本与间接成本(direct cost and indirect cost) VtFh1FDI\  
　　可控成本(controllable cost) S?$T=[yY)  
　　制造费用分配(manufacturing expenses allocation) K*[wr@)
u  
　　理论成本与应用成本(theory cost and practice cost) #kEdf0  
　　辅助生产成本分配(auxiliary production cost allocation) E"!
*ASN  
　　期间,费用 I}x*AM 7+  
　　成本控制程序(procedure of cost control) =r8(9:F!  
　　成本记录(cost entry, cost recorder cost agenda) 54&2SU$kx  
　　成本计算分批法(job costing method) K`3cH6"L6  
　　成本计算分步法 yKJp37R  
　　直接人工成本差异(direct labor variance) E u  
　　成本控制方法(cost control method)