[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 hC[=e`j  
　　股本 Share capital u@1 2:U$  
　　已归还投资 Investment returned )r^vrCNy>  
　　利润分配-其他转入 Profit appropriation - other transfer in @^T~W^+  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve nNq<x^@8 3  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 793 15A  
　　利润分配-提取储备基金 Profit appropriation - reserve fund a*-9n-U@[k  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund !KMl'kswe:  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /{f"0]
-RA  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit &Ts!#OcB,  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Li]bU
  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve XwUa|"X6  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends qCg<
g  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (>vyWd]  
　　期初未分配利润 Retained earnings, beginning of the year
.u>[m.  
　　资本公积-股本溢价 Capital surplus - share premium {
.542}A  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve aX`uF<c9  
　　资本公积-接受现金捐赠 Capital surplus - cash donation Pr1qX5>=  
　　资本公积-股权投资准备 Capital surplus - investment reserve "]#Ij6ml  
　　资本公积-拨款转入 Capital surplus - subsidiary <4+P37^~  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ym1vq
=  
　　资本公积-其他 Capital surplus - others yAfwQ$Ll7  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve r[4n2Mys  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve kN.;;HFq#  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @Wc5r#  
　　盈余公积-储备基金 Surplus reserve - reserve fund &y5"0mA  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund W?5')  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment &]DB-t#\  
　　主营业务收入 Sales [3jJQ3O,  
　　主营业务成本 Cost of sales =0pt-FQ  
　　主营业务税金及附加 Sales tax au{)5W4~  
　　营业费用 Operating expenses =#2c r:1  
　　管理费用 General and administrative expenses LH5Z@*0#  
　　财务费用 Financial expenses &eHRn_st5b  
　　投资收益 Investment income U05;qKgkDF  
　　其他业务收入 Other operating income R9U{r.AA  
　　营业外收入 Non-operating income 'OsZD?W{  
　　补贴收入 Subsidy income )A\ ZS<@Z7  
　　其他业务支出 Other operating expenses 5dePpFD5  
　　营业外支出 Non-operating expenses w*-42r3,'  
　　所得税 Income tax W:_-I4q~
 
　　直接人工成本差异(direct labor variance) B&]`OO>O  
　　直接材料成本差异(direct material variance) 2!{D~Gfl=  
　　在产品计价(work-in-process costing) !;eE7xn&  
　　联产品成本计算(joint products costing) Cz0FA]-g  
　　生产成本汇总程序(accumulation process of procluction cost) 8zp?WUb  
　　制造费用差异(manufacturing expenses variance)  >Uw:cq  
　　实际成本与估计成本(actual cost and estimated cost) pey=zR!  
　　工资费用分配(salary costs allocation) 4>d4g\Z0L  
　　成本曲线(cost curve) 1&|]8=pG7  
　　农业生产成本(agriculture production cost) F\m^slsu7=  
　　原始成本和重置成本(original cost and replacement cost) /65YHXg,  
　　工程施工成本 C[L 5H  
　　直接成本与间接成本(direct cost and indirect cost) J$#T_4  )  
　　可控成本(controllable cost) ~* HQPp?v  
　　制造费用分配(manufacturing expenses allocation) |V a:*3u  
　　理论成本与应用成本(theory cost and practice cost) C%z)D1-  
　　辅助生产成本分配(auxiliary production cost allocation) 731Lz*IFg  
　　期间,费用 f/)Y {kS6  
　　成本控制程序(procedure of cost control) ZSuo D$~k[  
　　成本记录(cost entry, cost recorder cost agenda) M+ +Dk7B  
　　成本计算分批法(job costing method) q3x"9i `  
　　成本计算分步法 Db|f"3rq?  
　　直接人工成本差异(direct labor variance) 
# EvRm  
　　成本控制方法(cost control method)