[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 z$Z
{ LR  
　　股本 Share capital 0P l>k'9  
　　已归还投资 Investment returned P-?R\(QYtR  
　　利润分配-其他转入 Profit appropriation - other transfer in <~}NxY\5  
　　利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ypLt6(1j%  
　　利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve =`E{QCW  
　　利润分配-提取储备基金 Profit appropriation - reserve fund
_
fjHa6S  
　　利润分配-提取企业发展基金 Profit appropriation - enterprise development fund WPDi)UX  
　　利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \\Te\l|L  
　　利润分配-利润归还投资 Profit appropriation - return investment by profit w)Z-, J  
　　利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ci$?Hm9n  
　　利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve l]~mB~  
　　利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends sUz,F8G  
　　利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares su0q 2.  
　　期初未分配利润 Retained earnings, beginning of the year w,1&s};g\  
　　资本公积-股本溢价 Capital surplus - share premium CXh>'K  
　　资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Nin7AOO  
　　资本公积-接受现金捐赠 Capital surplus - cash donation i;fU],aK!  
　　资本公积-股权投资准备 Capital surplus - investment reserve 6
Sz|3ms  
　　资本公积-拨款转入 Capital surplus - subsidiary EI8KKo *  
　　资本公积-外币资本折算差额 Capital surplus - foreign currency translation #tN!^LLi  
　　资本公积-其他 Capital surplus - others ]PQ6 em  
　　盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve d8J(~$tXQN  
　　盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )
7  M  
　　盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :vJ1Fo!  
　　盈余公积-储备基金 Surplus reserve - reserve fund o?/fObV@(  
　　盈余公积-企业发展基金 Surplus reserve - enterprise development fund bkS-[rW  
　　盈余公积-利润归还投资 Surplus reserve - reture investment by investment (y5]]l  
　　主营业务收入 Sales U TVqoCHA  
　　主营业务成本 Cost of sales Kb~i9x&  
　　主营业务税金及附加 Sales tax eOZ"kw"uHu  
　　营业费用 Operating expenses  ?)2;W  
　　管理费用 General and administrative expenses Dd'J"|jF38  
　　财务费用 Financial expenses iC4rzgq  
　　投资收益 Investment income Bmv5yc+;  
　　其他业务收入 Other operating income ;4k/h/o1#  
　　营业外收入 Non-operating income -\~HAnh  
　　补贴收入 Subsidy income @Px_\w  
　　其他业务支出 Other operating expenses @*=eqO  
　　营业外支出 Non-operating expenses A`nzqe#(1  
　　所得税 Income tax -=GmI1:=$4  
　　直接人工成本差异(direct labor variance)  L0>7v  
　　直接材料成本差异(direct material variance) K'oy6$B  
　　在产品计价(work-in-process costing) $_O;yz  
　　联产品成本计算(joint products costing) p%-;hL!  
　　生产成本汇总程序(accumulation process of procluction cost) G]T&{3g-.  
　　制造费用差异(manufacturing expenses variance) Le2rc*T  
　　实际成本与估计成本(actual cost and estimated cost) ?0?+~0sI  
　　工资费用分配(salary costs allocation) 6+/BYN!&4  
　　成本曲线(cost curve) Cuc+9  
　　农业生产成本(agriculture production cost) r#B{j$Rw   
　　原始成本和重置成本(original cost and replacement cost) C:p`  
　　工程施工成本 AZva  
　　直接成本与间接成本(direct cost and indirect cost) />O.U?  
　　可控成本(controllable cost) SI/3Dz[  
　　制造费用分配(manufacturing expenses allocation) <])kO`
+G  
　　理论成本与应用成本(theory cost and practice cost) nZ4@g@e2
 
　　辅助生产成本分配(auxiliary production cost allocation) #Yx /ubg6  
　　期间,费用 8TCbEPS@Q  
　　成本控制程序(procedure of cost control) jdd3[  
　　成本记录(cost entry, cost recorder cost agenda) P\&n0C~  
　　成本计算分批法(job costing method) =\gK<Xh  
　　成本计算分步法 +,UuJ6[n  
　　直接人工成本差异(direct labor variance) Q1RUmIe_&  
　　成本控制方法(cost control method)